Reviewed by TaxPKCalculator team · Last updated 30 October 2026 · Estimates for education. Confirm the figure you will pay with FBR, PTA, or a tax adviser.
Salary tax calculator for Pakistan, 2025-26
This page is the salary tax reference for FY 2025-26 (tax year 2026): income from 1 July 2025 to 30 June 2026. The rates are the salaried table in FBR Circular No. 01 of 2025-26, which explains the Finance Act, 2025 changes to clause (2) of Division I of Part I of the First Schedule. Current withholding, from 1 July 2026 onward, uses a different table. That table is on the FY 2026-27 slab guide and in the salary tax calculator.
Covers salary from 1 July 2025 to 30 June 2026. The result uses the FY 2025-26 salaried slabs on this page.
- Tax from slabs
- Rs. 162,000
- Surcharge (9% of tax, income above Rs. 10,000,000)
- Rs. 0
- Annual tax
- Rs. 162,000
- Monthly equivalent
- Rs. 13,500
| Taxable salary | Rate of tax |
|---|---|
| Up to Rs. 600,000 | 0% |
| Rs. 600,001 – 1,200,000 | 1% above Rs. 600,000 |
| Rs. 1,200,001 – 2,200,000 | Rs. 6,000 + 11% above Rs. 1,200,000 |
| Rs. 2,200,001 – 3,200,000 | Rs. 116,000 + 23% above Rs. 2,200,000 |
| Rs. 3,200,001 – 4,100,000 | Rs. 346,000 + 30% above Rs. 3,200,000 |
| Above Rs. 4,100,000 | Rs. 616,000 + 35% above Rs. 4,100,000 |
Worked example: Rs. 200,000 a month
Gross annual salary is Rs. 2,400,000. There is no separate exemption in this example beyond the 0% band. The income falls in the band that starts above Rs. 2,200,000.
- Tax already accumulated at Rs. 2,200,000 is Rs. 116,000 (Rs. 6,000 from the 1% band, plus 11% of Rs. 1,000,000).
- The next Rs. 200,000 is taxed at 23%: Rs. 46,000.
- Annual tax: Rs. 116,000 + Rs. 46,000 = Rs. 162,000.
- Monthly equivalent: Rs. 13,500.
On the FY 2026-27 table that last Rs. 200,000 is taxed at 20%, so the same salary produces Rs. 156,000. The difference is Rs. 6,000 for the year. If you are checking a payslip issued after June 2026, switch to the FY 2026-27 calculator. If the return you are preparing is for tax year 2026, stay on this page.
Worked example: Rs. 5,000,000 in the 35% band
A taxable salary of Rs. 5,000,000 is above Rs. 4,100,000, so FY 2025-26 uses the last row of the circular. The fixed amount at Rs. 4,100,000 is Rs. 616,000. That figure is not a separate surcharge. It is the tax already built up: Rs. 346,000 at Rs. 3,200,000, plus 30% of the next Rs. 900,000.
- Tax at Rs. 4,100,000: Rs. 616,000.
- Excess: Rs. 5,000,000 − Rs. 4,100,000 = Rs. 900,000.
- 35% of Rs. 900,000 = Rs. 315,000.
- Annual tax: Rs. 616,000 + Rs. 315,000 = Rs. 931,000.
The FY 2026-27 calculator taxes the same Rs. 5,000,000 at Rs. 802,000, because income between Rs. 4,100,000 and Rs. 5,600,000 is in a 29% band that year and the 35% rate has not started. If the salary on the return was paid before 1 July 2026, stay with Rs. 931,000.
What this estimate leaves out
The estimator above taxes the annual figure you type. It does not subtract a provident fund or apply a tax credit. It adds the 9% surcharge on the tax where taxable salary exceeds Rs. 10,000,000, as listed in FBR's Withholding Tax Rate Card for tax year 2026. FBR's circular is the source for the bands and the marginal rates. The fixed amounts at Rs. 346,000 and Rs. 616,000 are the running totals of those rates at Rs. 3,200,000 and Rs. 4,100,000, as shown in the question below. Property gains and advance tax on a transfer are not part of salary tax; use the property tax calculator for sections 236K and 236C, and the about page for how the team cites FBR.
Common questions
Is FY 2025-26 the same as tax year 2026?
Yes. The Pakistan tax year 2026 is the period from 1 July 2025 to 30 June 2026. People often call that period FY 2025-26. The slabs on this page are the salaried rates FBR explained for that year in Circular No. 01 of 2025-26. The live salary calculator elsewhere on this site uses FY 2026-27 rates for current payroll.
How is Rs. 2,400,000 taxed in FY 2025-26?
Rs. 2,400,000 is above Rs. 2,200,000. Tax is Rs. 116,000 plus 23% of Rs. 200,000, which is Rs. 46,000. The total is Rs. 162,000. The same salary in FY 2026-27 uses 20% on that last Rs. 200,000 and comes to Rs. 156,000. Use the year in which the salary was earned.
Where do the Rs. 346,000 and Rs. 616,000 fixed amounts come from?
They are the tax at the top of the previous band, using the rates stated in FBR Circular No. 01 of 2025-26. Rs. 116,000 + 23% of Rs. 1,000,000 = Rs. 346,000, which is the tax at Rs. 3,200,000. Rs. 346,000 + 30% of Rs. 900,000 = Rs. 616,000, which is the tax at Rs. 4,100,000. Above Rs. 4,100,000 the circular applies 35% to the excess.
Is salary up to Rs. 600,000 tax free in FY 2025-26?
Yes. The circular's first row is 0% where taxable salary does not exceed Rs. 600,000. Tax on Rs. 600,000 is Rs. 0. That exemption is the same shape as FY 2026-27. The years diverge once income goes above Rs. 2,200,000, where this year uses 23% and the later year uses 20%.
How much tax is due on Rs. 5,000,000 of salary in FY 2025-26?
That income is above Rs. 4,100,000, so the circular's top row applies: Rs. 616,000 plus 35% of Rs. 900,000. The total is Rs. 931,000. The same annual salary on the FY 2026-27 table is Rs. 802,000, because that year does not start the 35% band until Rs. 7,000,000. Use this page only when the salary was earned from 1 July 2025 to 30 June 2026.
Related calculators and guides
- Salary tax calculator FY 2026-27 — Monthly and annual salary tax using the current salaried slabs.
- Salary tax slabs 2026-27 — How the Finance Act, 2026 salaried table is applied, with a worked example.
- Property tax calculator — Section 236K, 236C, capital gains, deemed income, and rent.
- How these estimates are reviewed — Sources, what the TaxPKCalculator team checks, and what to verify with FBR.