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 slabs for Pakistan, FY 2026-27
These are the salaried rates in Division I of Part I of the First Schedule after the Finance Act, 2026, as reprinted on the FBR Withholding Tax Rate Card for tax year 2027 under section 149. They apply to salary for the year that started on 1 July 2026. The salary tax calculator uses this table. The 2025-26 salary tax page is the one to use for the previous year. A property transaction in the same year is estimated on the property tax calculator.
| Taxable salary | Rate |
|---|---|
| Up to Rs. 600,000 | 0% Tax Rate |
| Rs. 600,001 – 1,200,000 | 1% on excess |
| Rs. 1,200,001 – 2,200,000 | Rs. 6,000 + 11% |
| Rs. 2,200,001 – 3,200,000 | Rs. 116,000 + 20% |
| Rs. 3,200,001 – 4,100,000 | Rs. 316,000 + 25% |
| Rs. 4,100,001 – 5,600,000 | Rs. 541,000 + 29% |
| Rs. 5,600,001 – 7,000,000 | Rs. 976,000 + 32% |
| Above Rs. 7,000,000 | Rs. 1,424,000 + 35% |
Worked example: Rs. 200,000 a month
Annual taxable salary is Rs. 2,400,000 when there is no bonus and no deduction. That amount is above Rs. 2,200,000 and below Rs. 3,200,000.
- Tax at Rs. 2,200,000 is Rs. 116,000. That fixed amount already includes the 0%, 1%, and 11% bands.
- Excess over Rs. 2,200,000: Rs. 200,000 × 20% = Rs. 40,000.
- Annual tax: Rs. 156,000. Monthly equivalent: Rs. 13,000.
Worked example: Rs. 500,000 a month
Annual taxable salary is Rs. 6,000,000. The Finance Act, 2026 table crosses three bands above Rs. 3,200,000 before it reaches that income.
- Up to Rs. 4,100,000 the running tax is Rs. 541,000 (the fixed amount at the start of the 29% band).
- From Rs. 4,100,000 to Rs. 5,600,000: 29% of Rs. 1,500,000 = Rs. 435,000. Tax at Rs. 5,600,000 is Rs. 976,000.
- From Rs. 5,600,000 to Rs. 6,000,000: 32% of Rs. 400,000 = Rs. 128,000.
- Annual tax: Rs. 976,000 + Rs. 128,000 = Rs. 1,104,000.
The tax-free line and the 35% line
The first row is easy to misread. Income up to Rs. 600,000 is not taxed at all, and income just above it is not taxed on the full amount. Rs. 50,000 a month is Rs. 600,000 and the tax is Rs. 0. Rs. 100,000 a month is Rs. 1,200,000. The 1% rate applies only to the Rs. 600,000 above the exemption, so the tax is Rs. 6,000.
The 35% rate is the last row, and it starts above Rs. 7,000,000, not at Rs. 4,100,000. A taxable salary of Rs. 5,000,000 is still in the 29% band: Rs. 541,000 plus 29% of Rs. 900,000, which is Rs. 802,000. The FY 2025-26 function for the same income returns Rs. 931,000, because that year had already reached Rs. 616,000 plus 35%. The salary calculator linked from this page uses the Rs. 802,000 figure.
In FY 2025-26 the same Rs. 6,000,000would have been in the single band above Rs. 4,100,000 (Rs. 616,000 + 35%). The 2026-27 split is why a current payslip should not reuse last year's percentage. Enter the salary in the live calculator when you also need bonus or provident fund, and read how the team reviews rates.
Common questions
Who should use the FY 2026-27 salary table?
Use it for salary from 1 July 2026 to 30 June 2027 (tax year 2027). The interactive calculator on the salary page applies this table, including bonus and the deduction fields. Salary from 1 July 2025 to 30 June 2026 is on the FY 2025-26 page.
What is the tax on Rs. 500,000 a month?
Annual salary of Rs. 6,000,000 reaches the 32% band that starts above Rs. 5,600,000. With no bonus and no deduction, FY 2026-27 tax is Rs. 1,104,000 for the year. The steps are in the second worked example on this page. Open the salary calculator to add a bonus or a provident-fund percentage.
What salary is tax free in FY 2026-27?
Annual taxable salary up to Rs. 600,000 is taxed at 0%. Rs. 50,000 a month is Rs. 600,000 and the tax is Rs. 0. Crossing that line does not tax the whole salary. Only the amount above Rs. 600,000 is taxed, and the first band above it is 1%.
How much tax is due on Rs. 100,000 a month?
Annual salary is Rs. 1,200,000, which is the top of the 1% band. Tax is 1% of Rs. 600,000, which is Rs. 6,000 for the year, or Rs. 500 a month when the year is spread over 12 payslips. No bonus and no deduction are included in that figure.
When does the 35% salary rate start?
In FY 2026-27 the 35% rate applies only above Rs. 7,000,000. On Rs. 5,000,000 the tax is Rs. 802,000: Rs. 541,000 plus 29% of Rs. 900,000. The FY 2025-26 table taxed that same income at Rs. 931,000 because 35% started at Rs. 4,100,000. Do not reuse last year's top rate on a current payslip.
Related calculators and guides
- Salary tax calculator FY 2026-27 — Monthly and annual salary tax using the current salaried slabs.
- Salary tax calculator 2025-26 — Slabs and a worked example for salary from 1 July 2025 to 30 June 2026.
- 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.