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.
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