Super Tax Calculator Pakistan — Section 4C (FY 2026-27)
Calculate Pakistan's Super Tax under Section 4C of the Income Tax Ordinance 2001 for FY 2026-27. The threshold was raised to Rs. 500 million (from Rs. 150M) for standard sectors, with a simplified flat 8% rate above the threshold. Banks, E&P, and fertilizer sectors retain special rates.
Super Tax Rates FY 2026-27
| Sector | Income Threshold | Super Tax Rate |
|---|
| Standard Sectors | Above Rs. 500 million | 8% flat |
| Banks (Excluded Sector) | Above Rs. 150 million | 10% |
| E&P (Excluded Sector) | Above Rs. 150 million | 10% |
| Fertilizer (Excluded Sector) | Above Rs. 150 million | 4% |
What Changed in FY 2026-27?
- Standard-sector threshold raised from Rs. 150M to Rs. 500M
- Standard-sector rate simplified to 8% flat above threshold (previously tiered)
- Excluded sectors (banks, E&P, fertilizer) retain separate thresholds and rates
- Super tax generally does not apply to salaried individuals or ordinary AOPs
Frequently Asked Questions
- What is Super Tax in Pakistan?
- Super Tax is an additional tax imposed on high-income companies and individuals under Section 4C of the Income Tax Ordinance 2001. It is levied on taxable income above specified thresholds.
- What changed in FY 2026-27?
- For standard sectors, the threshold was raised to Rs. 500 million (from Rs. 150M) and the rate simplified to 8% flat above the threshold. Excluded sectors (banks, E&P, fertilizer) retain a special structure.
- Is super tax applicable to individuals?
- For FY 2025-26 super tax applied to companies and AOPs with income above Rs. 150M. For FY 2026-27, check current FBR guidance as the applicability may have changed. Always consult a professional.
Related: Corporate Tax Calculator · Full FBR Tax Slab Tables
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