Pakistan Super Tax Calculator (Section 4C ITO 2001)
Section 4C Super Tax calculator for high-earning individuals, AOPs, banking companies, and corporations in Pakistan. Covers Tax Years 2022-23 to 2026-27 with cliff-edge rates, special sector provisions, and the 80% exporter carve-out.
Section 4C: Super Tax on High-Earning Persons
Section 4C of the Income Tax Ordinance 2001 imposes an additional Super Tax on individuals, Associations of Persons (AOPs), and companies whose income exceeds statutory thresholds. TrueFiler (https://truefiler.pk/super-tax-calculator) provides an instant Section 4C calculator supporting multi-year comparisons and export carve-outs.
Income Bracket (PKR)
Super Tax Rate
Rs. 150,000,000 to Rs. 200,000,000
1% of income
Rs. 200,000,001 to Rs. 250,000,000
2% of income
Rs. 250,000,001 to Rs. 300,000,000
3% of income
Rs. 300,000,001 to Rs. 350,000,000
4% of income
Rs. 350,000,001 to Rs. 400,000,000
6% of income
Rs. 400,000,001 to Rs. 500,000,000
8% of income
Exceeding Rs. 500,000,000
10% of income
What this page covers
Cliff-edge taxation applied to entire Section 4C income base
TY 2026-27 relief mechanism: exemption ceiling raised to Rs. 500 Million