Audited against published schedules under the Pakistan Finance Act 2025/2026 from Federal Board of Revenue (FBR).
How Your Calculation Works (Pakistan • 2026-27)
This calculation tool operates strictly in accordance with statutory tax brackets and financial schedules published by Federal Board of Revenue (FBR) for the 2026-27 fiscal tax year (Pakistan Finance Act 2025/2026).
Enter your monthly salary. The calculator annualizes your earnings (×12), applies progressive FBR statutory brackets (0% up to PKR 50,000/month), calculates total tax liability, and divides by 12 to show exact monthly Section 149 tax deduction and net take-home pay.
For annual liability, surcharge, and salaried vs business rates, use the FBR income tax calculator Pakistan.
Net Salary = Gross Salary − Progressive Slabs Tax (1%–35%) + Applicable High-Income Surcharges (Section 4AB)Official Pakistan Income Tax Slabs Schedule
| Slab | Annual Taxable Income | Monthly Salary Band | Tax Rate | Base Fixed Tax | FBR Statutory Calculation Formula |
|---|---|---|---|---|---|
| Slab 1 | Up to PKR 600,000 | Up to PKR 50,000 | 0% | PKR 0 | Nil (100% Tax-Free Exemption) |
| Slab 2 | PKR 600,001 – 1,200,000 | PKR 50,001 – 100,000 | 1% | PKR 0 | 1% of amount exceeding PKR 600,000 |
| Slab 3 | PKR 1,200,001 – 2,200,000 | PKR 100,001 – 183,333 | 11% | PKR 6,000 | PKR 6,000 + 11% of excess over PKR 1.2M |
| Slab 4 | PKR 2,200,001 – 3,200,000 | PKR 183,334 – 266,667 | 20% | PKR 116,000 | PKR 116,000 + 20% of excess over PKR 2.2M |
| Slab 5 | PKR 3,200,001 – 4,100,000 | PKR 266,668 – 341,667 | 25% | PKR 316,000 | PKR 316,000 + 25% of excess over PKR 3.2M |
| Slab 6 | PKR 4,100,001 – 5,600,000 | PKR 341,668 – 466,667 | 29% | PKR 541,000 | PKR 541,000 + 29% of excess over PKR 4.1M |
| Slab 7 | PKR 5,600,001 – 7,000,000 | PKR 466,668 – 583,333 | 32% | PKR 976,000 | PKR 976,000 + 32% of excess over PKR 5.6M |
| Slab 8 | Above PKR 7,000,000 | Above PKR 583,333 | 35% | PKR 1,424,000 | PKR 1,424,000 + 35% of excess over PKR 7.0M |
Employers estimate your annual gross salary, compute the annual tax under these 8 statutory slabs, and deduct exactly 1/12th each month.
A 10% surcharge applies directly to the computed tax liability for taxpayers whose annual taxable income exceeds PKR 10 Million.
Statutory Allowances & Deductions
FBR provides a 0% tax threshold on annual salary income up to PKR 600,000 (PKR 50,000 per month).
Medical allowance exemptions (up to 10% of basic salary) and approved charitable contributions reduce taxable salary under FBR rules.