Every FBR tax rate that matters on one printable page. Salaried slabs, withholding, CGT on securities and property, vehicle 231B, corporate, super tax, PSEB final tax - filer vs non-filer side by side.
| Item | Filer | Non-filer |
|---|---|---|
| Up to PKR 600,000 | 0% | 0% |
| 600,001 - 1,200,000 | 1% of amount above 600k | same |
| 1,200,001 - 2,200,000 (TY 26-27) / 2,200,000 (TY 25-26) | 11% | same |
| 2,200,001 - 3,200,000 | 20% | same |
| 3,200,001 - 4,100,000 | 25% | same |
| 4,100,001 - 5,600,000 | 29% | same |
| 5,600,001 - 7,000,000 | 32% | same |
| Above 7,000,000 | 35% | same |
| Item | Filer | Non-filer |
|---|---|---|
| TY 2025-26: salary above PKR 10M Applies to individuals only, not companies. | 10% of tax | same |
| TY 2026-27: scrapped Removed by TY 2026-27. | 0% | same |
| Item | Filer | Non-filer |
|---|---|---|
| Cash withdrawal (Section 231A) > PKR 50k/day | 0.6% | 1.2% |
| Mobile / internet bill (Section 236) Adjustable for filers, effectively final for non-filers. | 15% | 15% |
| Dividend (Section 150) - standard | 15% | 30% |
| Dividend - IPP power project | 7.5% | 15% |
| Dividend - REIT | 15% | 30% |
| Profit on debt (Section 151) up to PKR 5M | 15% | 35% |
| Profit on debt PKR 5M-25M | 17.5% | 35% |
| Profit on debt above PKR 25M | 20% | 35% |
| Property purchase (Section 236K) - first PKR 50M | 3% | 10.5% |
| Property sale (Section 236C) | 3% | 10.5% |
| Services (Section 153) - most cases | 10% | 20% |
| Goods (Section 153) - non-corporate | 5.5% | 11% |
| Rent of property (Section 155) - individual > PKR 600k | 5-15% slab | up to 15% |
| Item | Filer | Non-filer |
|---|---|---|
| Acquired before 1 July 2013 Exempt regardless of holding period. | 0% | 0% |
| Acquired 1 July 2013 - 30 June 2024, held > 6 years | 0% | 0% |
| Acquired 1 July 2013 - 30 June 2024, held 4-6 years | 0-2.5% | same |
| Acquired 1 July 2013 - 30 June 2024, held 1-4 years | 5-12.5% | same |
| Acquired 1 July 2013 - 30 June 2024, held < 1 year | 15% | same |
| Acquired 1 July 2024 onwards | 15% flat | same |
| Item | Filer | Non-filer |
|---|---|---|
| Post-1 July 2024 acquisitions - flat rate | 15% | up to 45% |
| Pre-1 July 2024 acquisitions - by holding period | 0-15% (see slab) | 10-15% |
| Item | Filer | Non-filer |
|---|---|---|
| Up to 850cc | PKR 10,000 | PKR 30,000 |
| 851-1000cc | PKR 20,000 | PKR 60,000 |
| 1001-1300cc | PKR 25,000 | PKR 75,000 |
| 1301-1600cc | PKR 50,000 | PKR 150,000 |
| 1601-1800cc | PKR 150,000 | PKR 450,000 |
| 1801-2000cc | PKR 200,000 | PKR 600,000 |
| 2001-2500cc | PKR 300,000 | PKR 900,000 |
| 2501-3000cc | PKR 400,000 | PKR 1,200,000 |
| Above 3000cc | PKR 500,000 | PKR 1,500,000 |
| Item | Filer | Non-filer |
|---|---|---|
| General company | 29% | n/a |
| Banking company | 39% | n/a |
| Small company (Section 2(59A)) | 20% | n/a |
| Modaraba (non-trading) | 25% | n/a |
| Item | Filer | Non-filer |
|---|---|---|
| Income up to PKR 150M | 0% | n/a |
| PKR 150M-200M | 1% | n/a |
| PKR 200M-250M | 2% | n/a |
| PKR 250M-300M | 3% | n/a |
| PKR 300M-350M | 4% | n/a |
| PKR 350M-400M | 6% | n/a |
| PKR 400M-500M | 8% | n/a |
| Above PKR 500M | 10% | n/a |
| Item | Filer | Non-filer |
|---|---|---|
| PSEB-registered IT / ITeS exporter Not adjustable; not eligible for foreign tax credit. | 0.25% final | n/a |
| Non-PSEB freelancer with foreign receipts | Normal slab rates | same + non-filer WHT premium |