FBR Salary Tax Slabs 2025-26 for Salaried Individuals
Income tax rates applied to salaried individuals in Pakistan for Tax Year 2025-26, covering the period 1 July 2025 to 30 June 2026, as enacted by the Finance Act 2025 in Division I, Part I of the First Schedule to the Income Tax Ordinance 2001.
Calculate your 2025-26 taxTax slab rates for Tax Year 2025-26
First round of salaried relief: the lowest taxable bracket dropped from 5% to 1% and the Rs 1.2M-2.2M rate from 15% to 11%. The section 4AB surcharge was cut from 10% to 9%.
Tax Year 2025-26
Finance Act 2025 · 6 slabs · 9% surcharge above PKR 10,000,000
| Annual taxable income | Rate | Tax payable |
|---|---|---|
| Up to PKR 600,000 | 0% | Nil |
| PKR 600,000 to PKR 1,200,000 | 1% | 1% of the amount exceeding PKR 600,000 |
| PKR 1,200,000 to PKR 2,200,000 | 11% | PKR 6,000 + 11% of the amount exceeding PKR 1,200,000 |
| PKR 2,200,000 to PKR 3,200,000 | 23% | PKR 116,000 + 23% of the amount exceeding PKR 2,200,000 |
| PKR 3,200,000 to PKR 4,100,000 | 30% | PKR 346,000 + 30% of the amount exceeding PKR 3,200,000 |
| Above PKR 4,100,000 | 35% | PKR 616,000 + 35% of the amount exceeding PKR 4,100,000 |
Key thresholds
- Exempt threshold: annual taxable income up to PKR 600,000 (PKR 50,000 a month) was taxed at zero per cent.
- Number of slabs: 6.
- Top marginal rate: 35%, applying above PKR 4,100,000 of taxable income.
- Section 4AB surcharge: 9% of the tax payable where taxable income exceeded PKR 10,000,000.
Monthly salary tax table for 2025-26
Tax payable at common salary levels, with no exemptions or rebates claimed. Figures include the section 4AB surcharge where it applied.
| Monthly salary | Annual salary | Monthly tax | Annual tax | Net monthly | Effective rate |
|---|---|---|---|---|---|
| PKR 50,000 | PKR 600,000 | PKR 0 | PKR 0 | PKR 50,000 | 0.0% |
| PKR 100,000 | PKR 1,200,000 | PKR 500 | PKR 6,000 | PKR 99,500 | 0.5% |
| PKR 150,000 | PKR 1,800,000 | PKR 6,000 | PKR 72,000 | PKR 144,000 | 4.0% |
| PKR 200,000 | PKR 2,400,000 | PKR 13,500 | PKR 162,000 | PKR 186,500 | 6.8% |
| PKR 300,000 | PKR 3,600,000 | PKR 38,833 | PKR 466,000 | PKR 261,167 | 12.9% |
| PKR 500,000 | PKR 6,000,000 | PKR 106,750 | PKR 1,281,000 | PKR 393,250 | 21.4% |
| PKR 1,000,000 | PKR 12,000,000 | PKR 307,108 | PKR 3,685,290 | PKR 692,893 | 30.7% |
How 2025-26 compares with the current 2026-27 rates
The table below shows what the same salary costs under Tax Year 2025-26 against the rates in force today, so you can see the direction and size of the change.
| Monthly salary | Tax in 2025-26 | Tax in 2026-27 | Change |
|---|---|---|---|
| PKR 50,000 | PKR 0 | PKR 0 | No change |
| PKR 100,000 | PKR 6,000 | PKR 6,000 | No change |
| PKR 150,000 | PKR 72,000 | PKR 72,000 | No change |
| PKR 200,000 | PKR 162,000 | PKR 156,000 | −PKR 6,000 |
| PKR 300,000 | PKR 466,000 | PKR 416,000 | −PKR 50,000 |
| PKR 500,000 | PKR 1,281,000 | PKR 1,104,000 | −PKR 177,000 |
| PKR 1,000,000 | PKR 3,685,290 | PKR 3,174,000 | −PKR 511,290 |