Pakistan's tax rates live in dozens of sections of the Income Tax Ordinance, and they change almost every budget. This rates card collects the rates our readers ask about most — salary, freelancing, cash withdrawal, property, electricity, capital gains and super tax — in one place for 2026-27, with a link to the full guide and calculator for each. Bookmark it, and always confirm the figure for your exact case before a big transaction.
Calculate, don't just read: Every rate below has a free calculator on this site — start from the salary tax calculator or pick your tax from the list.
Salary Tax Slabs — FY 2026-27
| Annual Taxable Income | Tax |
|---|---|
| Up to Rs. 600,000 | No tax |
| Rs. 600,001 – 1,200,000 | 1% of the amount above Rs. 600,000 |
| Rs. 1,200,001 – 2,200,000 | Rs. 6,000 + 11% of the amount above Rs. 1,200,000 |
| Rs. 2,200,001 – 3,200,000 | Rs. 116,000 + 20% of the amount above Rs. 2,200,000 |
| Rs. 3,200,001 – 4,100,000 | Rs. 316,000 + 25% of the amount above Rs. 3,200,000 |
| Rs. 4,100,001 – 5,600,000 | Rs. 541,000 + 29% of the amount above Rs. 4,100,000 |
| Rs. 5,600,001 – 7,000,000 | Rs. 976,000 + 32% of the amount above Rs. 5,600,000 |
| Above Rs. 7,000,000 | Rs. 1,424,000 + 35% of the amount above Rs. 7,000,000 |
Full explanation: Pakistan Salary Tax 2026-27 Explained. Note: the Section 4AB surcharge on salary was removed by the Finance Act 2026.
Freelancer / IT Export Tax — Section 154A
| PSEB Status | Taxpayer Status | Rate |
|---|---|---|
| Registered | Filer (on ATL) | 0.25% |
| Not registered | Filer (on ATL) | 1% |
| Registered | Non-filer | 0.5% |
| Not registered | Non-filer | 2% |
Applies to eligible IT/IT-enabled export income remitted through banking channels; the 0.25% rate is extended through Tax Year 2029. Full guide: Freelancer Tax in Pakistan · Calculator: Freelancer Tax Calculator.
Cash Withdrawal Tax — Section 231AB
0.8% on aggregate cash withdrawals exceeding Rs. 50,000 in a day, only for persons not on the ATL. Filers: not applicable. The rate was raised from 0.6% to 0.8% by the Finance Act 2025. Full guide: Cash Withdrawal Tax — Section 231AB · Calculator: Cash Withdrawal Calculator.
Property Taxes — Sections 236C & 236K
| Transaction | Section | Rate (Tax Year 2027) |
|---|---|---|
| Purchase of immovable property (buyer) | 236K | 1.25% of fair market value |
| Sale/transfer of immovable property (seller) | 236C | 2.75% of gross consideration |
Both were reset by the Finance Act 2026 — older guides showing 1.5–2.5% (236K) or 4.5–5.5% (236C) describe earlier years. Guides: Property Purchase Tax · Property Sale Tax.
Electricity Bill Tax — Section 235
Domestic: 0% below a Rs. 25,000 monthly bill; 7.5% for the non-ATL category at Rs. 25,000 or more. Commercial/industrial: nil up to Rs. 500; 10% on bills up to Rs. 20,000; above Rs. 20,000, Rs. 1,950 plus 12% of the excess (commercial) or 5% (industrial). Full guide: Electricity Bill Tax — Section 235 · Calculator: Electricity Bill Calculator.
Capital Gains Tax
For persons on the ATL, capital gains on immovable property and on listed securities (short holding periods) are generally taxed at 15%; non-ATL taxpayers face higher rates, and securities acquired in earlier periods carry their own legacy rates. Full guide: Capital Gains Tax in Pakistan · Calculators: Shares CGT · Property CGT.
Rental Income — Section 155
Individuals: progressive slabs on gross rent, with non-filers paying roughly double the filer rate. Companies: flat rates (15%/30% by status on our calculator). Tenants who are prescribed persons deduct the tax at payment; it is adjustable in the landlord's return. Full guide: Rental Income Tax in Pakistan · Calculator: Rental Income Calculator.
Super Tax — Section 4C
Under the general 2026 rules: no super tax on income up to Rs. 500 million; 8% above Rs. 500 million. Banking companies retain a separate 10% rate above the threshold, and sector-specific provisions apply. Full guide: Super Tax in Pakistan · Calculator: Super Tax Calculator.
Key Takeaways
- Salary: first Rs. 600,000 exempt; top marginal rate 35% above Rs. 7 million; no salary surcharge for 2026-27.
- Freelancers: 0.25% with PSEB + ATL is the rate to aim for; non-filer without PSEB pays 2%.
- Cash: 231AB takes 0.8% from non-filers above Rs. 50,000/day — filers are exempt.
- Property: 236K is now 1.25% (buyer) and 236C is 2.75% (seller) — ignore older, higher figures.
- Staying on the ATL is the common thread: it lowers or removes most withholding rates.
Frequently Asked Questions
Which rate card applies to me — 2025-26 or 2026-27?
The rate for a transaction is the one in force on the transaction date. Income of the year 1 July 2026 – 30 June 2027 (Tax Year 2027) uses the 2026-27 rates on this page.
Are withholding taxes my final tax?
Mostly no. Salary withholding, 231AB, 235 and 155 deductions are generally advance/adjustable taxes credited in your annual return. Section 154A is final when its conditions are met. The guides linked above explain each case.
Where do I verify a rate officially?
On the FBR website — the withholding tax card and the First Schedule of the Income Tax Ordinance — and in your own record on IRIS.
What is the single most valuable rate on this page?
For most individuals, ATL status itself: it removes the 231AB charge, halves rental withholding, and unlocks the 0.25% freelancer rate. See how to become a filer.
Vehicle Taxes at a Glance
Two different taxes touch vehicles. Token tax is an annual provincial charge that varies by province and engine capacity — there is no single national table, which is why our Vehicle Token Tax Calculator works province by province. Section 231B, by contrast, is a federal advance tax collected at registration and transfer, with rates by engine capacity and a clear filer/non-filer difference; it is adjustable in your return. Our comparison guide — Vehicle Token Tax vs Section 231B — explains when each applies, and the detailed Section 231B guide carries the full rate discussion. Calculator: Vehicle Tax (231B) Calculator.
How to Use This Rates Card
Find your transaction in the sections above, note the rate and — just as important — whether the tax is advance/adjustable or final. Then open the linked calculator and run your own amount, because most of these taxes turn on details a summary cannot carry: your ATL status, the exact date, and the size of the transaction. Rates on this page are reviewed after every Finance Act; if you are reading a saved copy months later, reopen the live page — a rate card is only as good as its last review, and ours shows the review month at the bottom of every guide.
Related Guides
- Filer vs Non-Filer in Pakistan 2026-27
- How to Become a Filer in Pakistan
- Cash Withdrawal Tax — Section 231AB
- Electricity Bill Tax — Section 235
Sources & review: The rates and rules in this guide are based on the Federal Board of Revenue (FBR), the Income Tax Ordinance 2001 and the amendments introduced through the Finance Act for 2026-27. File and verify your own return on FBR IRIS. This guide is for information only and is not professional tax advice. Last reviewed: October 2026.