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.
Related: Corporate Tax Calculator · Super Tax Calculator · Full FBR Tax Slab Tables
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