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Business and AOP Income Tax Calculator

Seven calculators on one page: salary income tax, PTA mobile registration, Business & AOP income, section 153 withholding on supply of goods, sales tax, Punjab agriculture income and the SME special regime. Each opens on its own address so you can link straight to the one you need.

Salary PTA Business & AOP Supply of Goods Sales Tax Punjab Agriculture SME Regime
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Salary Tax Calculator

FY 2026–27 salary tax estimator with monthly withholding, annual tax and take-home salary.

Calculate your salary tax

Enter gross taxable salary. The calculator converts monthly/annual salary automatically and applies FY 2026–27 progressive slabs.

PKR
Annual income
Marginal slab
Effective rate

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.

Estimated tax

Salary Tax Calculator result

Calculating…
Monthly tax
Annual income
Monthly after tax
Annual after tax
Tax under FY 2025–26 slabs Rs. 300,000
Estimated annual saving / (increase) Rs. 24,000
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Salary Tax Calculator — values database

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.

Budget 2026–27 visualisation

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.

Illustrative only — taxes are pooled in the federal kitty and are not earmarked rupee-for-rupee. Ratios are based on Pakistan Finance Division’s FY 2026–27 Budget documents, especially Budget in Brief (Table 1: Budget at a Glance).
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About the Business and AOP Income Tax Calculator

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.

Business & AOP Tax Calculator — rates applied
BandRate
Up to 600,000Nil
600,001 - 1,200,00015% of the amount over 600,000
1,200,001 - 1,600,000Rs. 90,000 + 20% of the amount over 1,200,000
1,600,001 - 3,200,000Rs. 170,000 + 30% of the amount over 1,600,000
3,200,001 - 5,600,000Rs. 650,000 + 40% of the amount over 3,200,000
Above 5,600,000Rs. 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.

Want an exact tax position?

We can review your documents, ATL status, deductions, valuation basis and filing position — then calculate and file correctly.