Special Tax Regime Calculator Pakistan — FY 2026-27
Calculate tax under Pakistan's special tax regimes for builders, developers, IT/ITES exporters, and SME manufacturing. These regimes offer simplified final tax rates instead of progressive income tax.
Special Tax Regimes FY 2026-27
Regime
Tax Rate
Notes
IT/ITES Exporters (PSEB-registered)
0.25% final tax
Valid through Tax Year 2029
Builders & Developers
Flat rate per square foot
Simplified final tax mechanism
Export Services (non-IT)
1% final tax
On export proceeds
SME Manufacturing
Flat rate per regime rules
Subject to FBR notification
Key Points
Special regimes use final tax rates, meaning the tax paid is the final liability — not adjustable against regular income tax
Only PSEB-registered IT and IT-enabled services companies qualify for the 0.25% rate
These rates are unchanged between FY 2025-26 and FY 2026-27
Frequently Asked Questions
What are special tax regimes in Pakistan?
Special tax regimes offer final tax rates for specific industries to simplify compliance and encourage investment. Instead of progressive income tax, a flat rate applies to the designated income base.
Does the IT/ITES 0.25% rate apply to all IT companies?
No — only PSEB-registered IT and IT-enabled services companies qualify. The 0.25% final tax rate applies through Tax Year 2029 under the Finance Act concession.
Are these rates the same for FY 2026-27?
Yes — special regime rates (builders, developers, IT/ITES, export services) are unchanged between FY 2025-26 and FY 2026-27 as per the verified data.
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