Year-by-year FBR salaried and non-salaried tax slabs for individuals and AOPs - including the new Budget 2026-27 8-band salaried structure (1%, 11%, 20%, 25%, 29%, 32%, 35%), the scrapped PKR 10M surcharge, PSEB freelancer rates extended to 2029, and historical slabs back to TY 2015-16.
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 | 20% | PKR 116,000 |
| Rs 3,200,001 - Rs 4,100,000 | 25% | PKR 316,000 |
| Rs 4,100,001 - Rs 5,600,000 | 29% | PKR 541,000 |
| Rs 5,600,001 - Rs 7,000,000 | 32% | PKR 976,000 |
| Above Rs 7,000,000 | 35% | PKR 1,424,000 |
| 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.