SME Tax Calculator Pakistan 2026-27
Compare normal tax on taxable income with final tax on turnover for an eligible Category 1 or Category 2 manufacturing SME before making the three-year election.
SME Tax Calculator Pakistan 2026-27
Compare normal tax on taxable income with final tax on turnover for an eligible Category 1 or Category 2 manufacturing SME before making the three-year election.
Calculate with the SME Tax Calculator Pakistan 2026-27
Compare normal tax on taxable income with final tax on turnover for an eligible Category 1 or Category 2 manufacturing SME before making the three-year election.
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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.
SME 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 SME Tax Calculator Pakistan 2026-27
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.
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 |
|---|---|---|
| Category 1 normal method | Rs. 10,000,000 taxable income × 7.5% | Rs. 750,000 |
| Category 1 final method | Rs. 100,000,000 turnover × 0.25% | Rs. 250,000 |
| Category 2 final method | Rs. 200,000,000 turnover × 0.5% | Rs. 1,000,000 |
| SME category | Normal tax | Final tax on turnover |
|---|---|---|
| Category 1 SME - turnover up to Rs. 100 million | 7.5% | 0.25% |
| Category 2 SME - turnover above Rs. 100m up to Rs. 250 million | 15% | 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.
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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