Business and AOP Tax Calculator Pakistan 2026-27
Estimate income tax for a sole proprietor, non-salaried individual or AOP using FY 2026-27 slabs, including the section 4AB surcharge where it applies.
Business and AOP Tax Calculator Pakistan 2026-27
Estimate income tax for a sole proprietor, non-salaried individual or AOP using FY 2026-27 slabs, including the section 4AB surcharge where it applies.
Calculate with the Business and AOP Tax Calculator Pakistan 2026-27
Estimate income tax for a sole proprietor, non-salaried individual or AOP using FY 2026-27 slabs, including the section 4AB surcharge where it applies.
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Built-in values database: The calculator stores the relevant slabs/rates in the website JavaScript so it can run directly on your site without sending users to external calculator pages. Values should be reviewed whenever Finance Act / FBR / PTA rules change.
Important: Results are estimates for quick planning only. Final tax can differ due to exemptions, credits, ATL status, valuation rulings, exemptions, provincial rules, payroll treatment or return filing position.
Business and AOP Tax Calculator Pakistan 2026-27 result
We file salaried returns for Rs 3,500 in 3–5 working days, wealth statement included.
Send this result on WhatsApp See all fees →Basis: enacted Finance Act 2026 and FBR Budget 2026–27 salient features. Excludes employee-specific adjustments, credits and exemptions.
References: Finance Act 2026 · FBR withholding rate-card page · KPMG TY2027 summary · FBR Sales Tax Basics.
Where your estimated tax may help in the federal budget
If your estimated annual tax is Rs. 276,000, this is an illustrative split using Pakistan’s FY 2026–27 federal budget spending ratios.
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About the Business and AOP Tax Calculator Pakistan 2026-27
Calculate income tax on business profits for a sole proprietor, a non-salaried individual or an association of persons. Enter taxable income after allowable expenses and the calculator applies the Tax Year 2027 non-salaried slabs, which run from 15% to 45%, and adds the section 4AB surcharge of 10% where taxable income exceeds Rs. 10 million. Note that the surcharge was withdrawn for salaried individuals but continues to apply here.
Worked examples
These examples are generated from the same rate data as the calculator. Use your own figures above for a personalised estimate.
| Example | Calculation | Result |
|---|---|---|
| Rs. 1,200,000 annual taxable income | Rs. 90,000 estimated annual tax | 7.50% effective rate |
| Rs. 3,000,000 annual taxable income | Rs. 590,000 estimated annual tax | 19.67% effective rate |
| Rs. 6,000,000 annual taxable income | Rs. 1,790,000 estimated annual tax | 29.83% effective rate |
| Rs. 10,000,000 annual taxable income | Rs. 3,590,000 estimated annual tax | 35.90% effective rate |
| Band | Rate |
|---|---|
| Up to 600,000 | Nil |
| 600,001 - 1,200,000 | 15% of the amount over 600,000 |
| 1,200,001 - 1,600,000 | Rs. 90,000 + 20% of the amount over 1,200,000 |
| 1,600,001 - 3,200,000 | Rs. 170,000 + 30% of the amount over 1,600,000 |
| 3,200,001 - 5,600,000 | Rs. 650,000 + 40% of the amount over 3,200,000 |
| Above 5,600,000 | Rs. 1,610,000 + 45% of the amount over 5,600,000 |
Finance Act 2026 · effective 1 July 2026 · reviewed 25 July 2026
Common questions
What are the business tax slabs for 2026-27?
Non-salaried individuals and AOPs pay nothing on the first Rs. 600,000 of taxable income, then 15%, 20%, 30% and 40% through the intermediate bands, reaching 45% on income above Rs. 5.6 million. These slab rates were left unchanged by the Finance Act 2026.
Does the 4AB surcharge still apply to business income?
Yes. The 10% surcharge on income tax payable continues to apply to non-salaried individuals and AOPs where taxable income exceeds Rs. 10 million. Only the salaried version of the surcharge was withdrawn.
Is an AOP taxed the same as an individual?
An AOP uses the same slab table shown here, but a professional firm prohibited from incorporating is subject to a separate rate ceiling, and the share of profit passed to members is treated differently. Review the structure before relying on the estimate.
Does this include minimum tax on turnover?
No. Minimum tax under section 113 is a separate computation that can override the slab result for a loss-making or low-margin business. Compare both before filing.
Inputs are processed in your browser. The published rate table and worked examples are generated from the same versioned rate data used by the calculator. Reviewed by the Chartered Advisory tax team; always confirm a filing position against the primary law and your own facts.
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