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SME Special Regime 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 SME Special Regime Tax Calculator

Estimate tax under the special regime available to eligible manufacturing small and medium enterprises. Choose the category by turnover and the calculator shows both routes: normal tax on taxable income, or final tax on gross turnover. Because the final tax option is irrevocable for three tax years once selected, the calculator shows both figures together so the comparison is visible before the election is made.

SME Special Regime Tax Calculator — rates applied
SME categoryNormal taxFinal tax on turnover
Category 1 SME - turnover up to Rs. 100 million7.5%0.25%
Category 2 SME - turnover above Rs. 100m up to Rs. 250 million15%0.5%

Finance Act 2026 · effective 1 July 2026 · reviewed 25 July 2026

Common questions

Who qualifies as an SME for tax purposes?

The special regime is for a manufacturer registered with FBR whose annual business turnover does not exceed Rs. 250 million. Category 1 covers turnover up to Rs. 100 million and Category 2 covers the range above that up to the Rs. 250 million ceiling.

Should I choose normal tax or final tax?

Final tax on turnover is usually better for a high-margin business and worse for a thin-margin or loss-making one, because it is charged on turnover regardless of profit. Compare both figures at your actual margin, which is why the calculator shows them together.

Can I switch back after electing final tax?

No. The election for the final tax regime is irrevocable for three tax years, so model the decision across all three years rather than the current one alone.

What happens if turnover exceeds Rs. 250 million?

The enterprise falls out of the SME regime and is taxed under the normal corporate or business provisions from that tax year. Eligibility should be re-tested each year rather than assumed.

Want an exact tax position?

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