Use this tool for a planning estimate of annual income tax (and optional minimum tax on turnover). Salaried employees should use the paycheck calculator instead.
Related: Pakistan paycheck calculator · Methodology · All business tax tools
Pakistan Business Income Tax Calculator
FBR salaried · FY 2025-26 · Estimates only
Business income in Pakistan is not taxed the same as salary. Non-salaried individuals and AOPs use progressive business slabs; companies generally pay a flat corporate rate (29% in this model), with a lower small-company path only when statutory eligibility applies.
This tool covers Pakistan (WHT / SST / entity) and United States (self-employment / 1099) only.
Employee paycheck? Open the paycheck calculator.
Estimated income tax · FY 2025-26
Rs 0.00
Non-salaried individual progressive slabs (First Sch. Part I Div I)
Effective ~0.0%
Taxable incomeRs 100,000.00
Income taxRs 0.00
TotalRs 0.00
Salaried employees should use the paycheck calculator (different slabs).
How we calculate
- Non-salaried / AOP / company rules differ from salaried s.149 slabs.
- Small company 20% applies only if statutory eligibility (e.g. s.2(59A)) is met.
- Super tax s.4C uses Finance Act 2025 rates (1%–10% above Rs 150M); income definition can differ from taxable income.
Tables reviewed 2026-07-22. Methodology
Frequently asked questions
Do AOPs use the same slabs as individuals?
This estimate applies the same progressive non-salaried slabs to AOPs at entity level. Partnership agreements and filings can differ — confirm with your adviser.
What is the company tax rate?
This model uses 29% for companies and 20% only when you explicitly select small-company eligibility. Always verify current Finance Act rates and your entity’s status.
What is minimum tax on turnover?
When enabled, we compare normal income tax to a simplified ~1.25% of turnover and take the higher figure as a planning floor (s.113-style). Real minimum-tax rules have exceptions.
Should salaried people use this?
No — salaried s.149 slabs are different. Open the Pakistan paycheck calculator for employment income.