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Sections 149, 168 and 170Estimate, not an FBR assessment

Salary Tax Refund & Payable Calculator Pakistan

Your employer deducts tax every month on an estimate of your year. When you file your return, the real liability is set against what was deducted — and you either owe the difference or have overpaid. See which, and by how much.

Tax year

Before tax, from all employers in the year. Shorthand works: 2.5 lakh, 250k.

The total on your salary certificate, or the deductions shown against your name in IRIS.

Exemptions and deductionsMedical allowance, Zakat, pension

For example Zakat your bank deducted. Lowers taxable income (section 60).

Voluntary Pension System. Gives a tax credit (section 63).

Other tax already paidCash withdrawals, buying property

Section 231AB, charged while you were not on the Active Taxpayers List. Adjustable.

Section 236K. Adjustable against your tax for the year.

Your result will appear here

Enter your salary and the tax your employer deducted to see whether you owe more or have overpaid. Nothing you type leaves this page.

About this calculator

Who it is for
Salaried people about to file a return.
What you need
Your salary for the year, the tax your employers deducted, and any other tax already paid.
What it works out
Your tax liability for the year set against what was deducted: an amount to pay, or an estimated refund.
Tax years
Tax years 2022-23 to 2026-27
Not covered
  • Income other than salary — use the mixed income calculator.
  • A refund decision: FBR decides what is refunded after your return.
After your result

Do you get a refund if your employer deducted PKR 324,000 on a PKR 250,000 monthly salary in 2025-26?

Yes — an estimated PKR 24,000 overpayment. The tax on PKR 3,000,000 for Tax Year 2025-26 is PKR 300,000, and PKR 324,000 was deducted, so PKR 24,000 more was paid than owed.

Had the employer deducted less than PKR 300,000, the difference would be payable when you file instead.

How the balance is worked out

  1. Your liability for the year is calculated exactly as in the salary tax calculator: taxable income on that year’s salaried slabs, plus any section 4AB surcharge, less any pension credit.
  2. Tax already deducted or collected — by your employers under section 149, and adjustable advance tax on cash withdrawals or a property purchase — is allowed as a credit against it (section 168). Final taxes are not.
  3. Liability minus credits is the balance: positive means tax payable with your return, negative means an overpayment you may claim.

Not sure you were charged the filer rates on cash withdrawals or property? The filer vs non-filer calculator shows both.

Tax refund FAQs

Your employer deducts tax each month at your estimated average rate for the year (section 149). More can be deducted than you finally owe when your salary for the year ends up lower than estimated, when Zakat or a pension contribution was not reflected in the monthly deductions, or when you also paid adjustable advance tax - on cash withdrawals or a property purchase - which counts against the same liability.

File your income tax return for the year on IRIS. Under section 170 you may apply for a refund of tax paid in excess within three years of the later of the assessment date and the date the tax was paid, and the Commissioner must decide within sixty days. Since tax year 2021, FBR may also process a refund from your return without a separate application (section 170A).

Not necessarily. The figure is an estimate from what you enter. FBR verifies refund claims, and under section 170(3) any excess is first set against other tax you owe before the rest is refunded.

Pay the balance before you submit your return, using a Payment Slip ID (PSID), so the return is not filed with tax outstanding. The filing guide on this site covers the steps.

Sources and updates

Income Tax Ordinance 2001, amended up to 30 June 2026: salaried rates in Division I, Part I of the First Schedule; deduction by employers under section 149; credit for tax deducted or collected under section 168; refunds under sections 170 and 170A.

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Tax Pakistan is an independent site, not part of FBR or any government body. Where a figure matters — a return, a refund claim, a dispute — confirm it against the official source or with a tax adviser.