Income Tax Calculator Pakistan 2025-26 - Complete FBR Guide

FBR Tax Year 2025-26 (1 July 2025 - 30 June 2026) me 600,000 tak salary tax free hai. Is se upar progressive tax lagta hai 1% se 35% tak. 9% surcharge salaried ke liye khatam kar diya gaya hai.

1. FBR Salary Tax Slabs 2025-26

Annual Taxable Income	Tax Formula
Up to Rs. 600,000	0% - Nil
600,001 to 1,200,000	1% of amount exceeding 600,000
1,200,001 to 2,200,000	Rs. 6,000 + 11% of amount exceeding 1,200,000
2,200,001 to 3,200,000	Rs. 116,000 + 23% of amount exceeding 2,200,000
3,200,001 to 4,100,000	Rs. 346,000 + 30% of amount exceeding 3,200,000
Above 4,100,000	Rs. 616,000 + 35% of amount exceeding 4,100,000

Source: FBR Withholding Tax Rate Card / Finance Act 2025 - taxaccountant.pk verified.

2. Example Calculation

Example 1: Monthly 100,000 = Annual 1,200,000
Tax = (1,200,000 - 600,000) x 1% = Rs. 6,000/year = Rs. 500/month
Take-home = 99,500

Example 2: Monthly 200,000 = Annual 2,400,000
Tax = 116,000 + (2,400,000-2,200,000)x23% = 116,000 + 46,000 = 162,000/year = 13,500/month

3. Filer vs Non-Filer Difference

Filer: Is slab se tax, ATL me naam hona lazmi
Non-Filer: Salary par same slab lekin Bank, Property, Car, Cash withdrawal par double WHT
Is liye filer banna 100% faide me hai - Rs. 1,000 challan se filer ban jate hain

4. Tax Kaise Bachayen (Legal)

Approved charity (Shaukat Khanum, Edhi) - 100% tax credit
VPS / Pension Fund - 20% salary tak deductible
Zakat deducted via bank - adjustable
House Rent Allowance - 45% tak exempt agar employer de

5. IRIS Filing Kab Hai?

Salaried persons ki last date 30 September 2026 hai Tax Year 2025-26 ke liye. Late filing par Rs. 1,000/day penalty.

Calculate Tax Now →