FBR Salary Tax Slabs 2018-19
The seven slabs salaried individuals were taxed under from 1 July 2018 to 30 June 2019.
- Tax-free up to
- Rs. 400,000
- a year (Rs. 33,333 a month)
- Top rate
- 25%
- above Rs. 8,000,000 a year
- Surcharge on salary
- None
- no section 4AB surcharge this year
- Deducted by
- Employer
- monthly, under section 149
Slab table
Annual taxable income, rupees| Annual taxable income | Rate | Fixed tax | How to work it out |
|---|---|---|---|
| Up to 400,000 | 0% | 0 | Nil |
| 400,001 – 800,000 | Flat | 1,000 | 1,000 for the whole band |
| 800,001 – 1,200,000 | Flat | 2,000 | 2,000 for the whole band |
| 1,200,001 – 2,500,000 | 5% | 0 | 5% of the amount over 1,200,000 |
| 2,500,001 – 4,000,000 | 15% | 65,000 | 65,000 + 15% over 2,500,000 |
| 4,000,001 – 8,000,000 | 20% | 290,000 | 290,000 + 20% over 4,000,000 |
| Above 8,000,000 | 25% | 1,090,000 | 1,090,000 + 25% over 8,000,000 |
- Rs. 1,000 and Rs. 2,000 are fixed amounts for the whole band, not rates.
- Above Rs. 800,000 the minimum tax was Rs. 2,000, so the 5% band charged at least Rs. 2,000 (5% of the excess only passes Rs. 2,000 above Rs. 1,240,000).
Monthly salary table
What common salaries pay each month
Gross salary only, with no exemptions or deductions. For your own figure, use the calculator.
Calculate my salary tax| Monthly salary | Monthly tax | Take-home | Annual tax | Effective |
|---|---|---|---|---|
| 50,000 | 83 | 49,917 | 1,000 | 0.2% |
| 100,000 | 167 | 99,833 | 2,000 | 0.2% |
| 150,000 | 2,500 | 147,500 | 30,000 | 1.7% |
| 200,000 | 5,000 | 195,000 | 60,000 | 2.5% |
| 250,000 | 11,667 | 238,333 | 140,000 | 4.7% |
| 300,000 | 19,167 | 280,833 | 230,000 | 6.4% |
| 400,000 | 37,500 | 362,500 | 450,000 | 9.4% |
| 500,000 | 57,500 | 442,500 | 690,000 | 11.5% |
| 1,000,000 | 174,167 | 825,833 | 2,090,000 | 17.4% |
Worked example
How much tax on a Rs. 200,000 salary in 2018-19?
Rs. 5,000 a month (Rs. 60,000 a year), leaving Rs. 195,000 take-home, an effective rate of 2.5%. Rs. 2,400,000 a year falls in the Rs. 1,240,000–2,500,000 slab: Rs. 2,000 plus 5% of the Rs. 1,160,000 above Rs. 1,240,000.
The full Rs. 200,000 page →- 200,000 × 12
- 2,400,000
- 0 – 400,000 at 0%
- 0
- 400,000 – 800,000 at 0%
- 0
- 800,000 – 1,200,000 at 0%
- 0
- 1,200,000 – 1,240,000 at 0%
- 0
- 1,240,000 – 2,400,000 at 5%
- 60,000
Year on year
2018-19 against 2016-17 on the same salary
| Monthly salary | Annual tax 2016-17 | Annual tax 2018-19 | Change |
|---|---|---|---|
| 100,000 | 59,500 | 2,000 | 57,500 less |
| 150,000 | 137,000 | 30,000 | 107,000 less |
| 200,000 | 242,000 | 60,000 | 182,000 less |
| 300,000 | 497,000 | 230,000 | 267,000 less |
| 500,000 | 1,147,000 | 690,000 | 457,000 less |
| 1,000,000 | 2,922,000 | 2,090,000 | 832,000 less |
Questions
About the 2018-19 rates
5 questions · answers checked 21 September 2026
7 slabs: 0% up to Rs. 400,000 a year, then Rs. 1,000 flat, Rs. 2,000 flat, 5%, 15%, 20%, with 25% on income above Rs. 8,000,000. Each rate applies only to the income inside its slab.
Rs. 1,000 and Rs. 2,000 are fixed amounts for the whole band, not rates.
Above Rs. 800,000 the minimum tax was Rs. 2,000, so the 5% band charged at least Rs. 2,000 (5% of the excess only passes Rs. 2,000 above Rs. 1,240,000).
From 1 July 2018 to 30 June 2019, under the Finance Supplementary (Amendment) Act 2018. Employers use them for the monthly deduction under section 149 in that period, and they are the rates for the return for that tax year.
No. No section 4AB surcharge applies to salary in 2018-19.
Division I, Part I of the First Schedule to the Income Tax Ordinance 2001, as amended by the Finance Supplementary (Amendment) Act 2018.
The table on this page was checked against: Finance Supplementary (Amendment) Act 2018; FBR Circular No. 03 of 2018 (Finance Act 2018).
A resident individual whose salary was more than 50% of taxable income. Below that share, the rates for non-salaried individuals applied instead.
What changed from 2016-17
The Finance Act 2018 first merged salaried and other rates; the Finance Supplementary (Amendment) Act 2018 then restored a separate salaried table for the whole year, with flat Rs. 1,000 and Rs. 2,000 bands and a 25% top rate above Rs. 8,000,000.
Sources and dates
- Division I, Part I, First Schedule · ITO 2001
- as amended, Finance Supplementary (Amendment) Act 2018
- Finance Supplementary (Amendment) Act 2018 ↗
- Official document
- FBR Circular No. 03 of 2018 (Finance Act 2018) ↗
- Official document
- Rates last reviewed
- Source links checked