Year-by-year FBR salaried and non-salaried tax slabs for individuals and AOPs, including PSEB freelancer rates, surcharge rules, and exempt allowances.
House rent, conveyance, medical and similar allowances are treated as exempt from tax.
Final tax on international payments / IT export receipts for PSEB-registered freelancers.
Standard final tax rate on IT export proceeds when not registered with PSEB.
| Taxable Income | Rate | Fixed Amount |
|---|---|---|
| Up to Rs 600,000 | 0% | - |
| Rs 600,001 – Rs 1,200,000 | 1% | - |
| Rs 1,200,001 – Rs 2,200,000 | 11% | PKR 6,000 |
| Rs 2,200,001 – Rs 3,200,000 | 23% | PKR 116,000 |
| Rs 3,200,001 – Rs 4,100,000 | 30% | PKR 346,000 |
| Above Rs 4,100,000 | 35% | PKR 616,000 |
| Taxable Income | Rate | Fixed Amount |
|---|---|---|
| Up to Rs 600,000 | 0% | - |
| Rs 600,001 – Rs 1,200,000 | 15% | - |
| Rs 1,200,001 – Rs 1,600,000 | 20% | PKR 90,000 |
| Rs 1,600,001 – Rs 3,200,000 | 30% | PKR 170,000 |
| Rs 3,200,001 – Rs 5,600,000 | 40% | PKR 650,000 |
| Above Rs 5,600,000 | 45% | PKR 1,610,000 |
Slabs sourced from the Income Tax Ordinance 2001 as amended by successive Finance Acts. Always verify with the official FBR notification at fbr.gov.pk before submitting your return.