Business Tax CalculatorPakistan
Estimate tax for sole proprietors, AOPs, companies, and SME manufacturers using FBR FY 2026-27 rates including super tax and minimum turnover tax.
Business details
Business Tax Calculator
Taxed as an individual under non-salaried slabs on net business profit.
Gross business receipts before allowable expenses.
Allowable operating costs that reduce taxable profit.
Tax already deducted or paid that reduces final liability.
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Tax Breakdown
Pakistan Business Tax Rates FY 2026-2027
Summary of entity-wise tax rates under the Income Tax Ordinance.
| Business entity type | Tax Rate |
|---|---|
| Sole proprietorship | Non-salaried progressive slabs |
| AOP / partnership | Non-salaried progressive slabs |
| Standard (29%) | 29% |
| Banking (39%) | 39% |
| Small company (20%) | 20% |
| SME manufacturing (≤ Rs. 100M turnover) | 7.5% / 0.25% FTR |
| SME manufacturing (Rs. 100M – 250M) | 15% / 0.5% FTR |
Company Super Tax Slabs
8% super tax on company taxable income above Rs. 500 million (Finance Act 2026). Income up to Rs. 500M is exempt for standard companies.
| Annual Income (PKR) | Tax Rate |
|---|---|
| Rs. 0M – 500M | 0% |
| Above Rs. 500M | 8% |
* Standard companies: exempt up to Rs. 500M, then 8%. Banking companies retain prior marginal slabs above Rs. 150M.
Non-Salaried Slabs (Sole Prop & AOP)
Progressive slabs for individual business income and partnerships.
| Annual Income (PKR) | Tax Rate |
|---|---|
| Up to Rs. 600,000 | 0% |
| Rs. 600,001 – 1,200,000 | 2% |
| Rs. 1,200,001 – 2,200,000 | 22% |
| Rs. 2,200,001 – 3,200,000 | 46% |
| Rs. 3,200,001 – 4,100,000 | 60% |
| Above Rs. 4,100,000 | 70% |
* The 9% surcharge on income above Rs. 1 crore was abolished in Budget 2026-27.