The full statutory tax rate tables for Tax Year 2025-26 as enacted by the Finance Act - salaried individuals, business individuals, Association of Persons and companies, plus the surcharge thresholds and the reduced rates for certain income streams.
Under the First Schedule, Part I, Division I of the Income Tax Ordinance 2001 (sourced directly from taxSlabs.json):
| Taxable Income Bracket | Base Fixed Tax | Tax Rate on Excess | Statutory Formula |
|---|---|---|---|
| Up to Rs. 600,000 | Rs. 0 | 0% | No tax on income up to Rs. 600,000 |
| Rs. 600,001 to Rs. 1,200,000 | Rs. 0 | 1% | 1% of amount exceeding Rs. 600,000 |
| Rs. 1,200,001 to Rs. 2,200,000 | Rs. 6,000 | 11% | Rs. 6,000 + 11% of amount exceeding Rs. 1,200,000 |
| Rs. 2,200,001 to Rs. 3,200,000 | Rs. 116,000 | 20% | Rs. 116,000 + 20% of amount exceeding Rs. 2,200,000 |
| Rs. 3,200,001 to Rs. 4,100,000 | Rs. 316,000 | 25% | Rs. 316,000 + 25% of amount exceeding Rs. 3,200,000 |
| Rs. 4,100,001 to Rs. 5,600,000 | Rs. 541,000 | 29% | Rs. 541,000 + 29% of amount exceeding Rs. 4,100,000 |
| Rs. 5,600,001 to Rs. 7,000,000 | Rs. 976,000 | 32% | Rs. 976,000 + 32% of amount exceeding Rs. 5,600,000 |
| Exceeding Rs. 7,000,000 | Rs. 1,424,000 | 35% | Rs. 1,424,000 + 35% of amount exceeding Rs. 7,000,000 |
*Note: Finance Act 2026. 8-bracket structure for salaried. 9% surcharge on high income abolished. Rates reduced in upper-middle brackets.
Under the First Schedule, Part I, Division I of the Income Tax Ordinance 2001 (sourced directly from taxSlabs.json):
| Taxable Income Bracket | Base Fixed Tax | Tax Rate on Excess | Statutory Formula |
|---|---|---|---|
| Up to Rs. 600,000 | Rs. 0 | 0% | No tax on income up to Rs. 600,000 |
| Rs. 600,001 to Rs. 1,200,000 | Rs. 0 | 1% | 1% of amount exceeding Rs. 600,000 |
| Rs. 1,200,001 to Rs. 2,200,000 | Rs. 6,000 | 11% | Rs. 6,000 + 11% of amount exceeding Rs. 1,200,000 |
| Rs. 2,200,001 to Rs. 3,200,000 | Rs. 116,000 | 23% | Rs. 116,000 + 23% of amount exceeding Rs. 2,200,000 |
| Rs. 3,200,001 to Rs. 4,100,000 | Rs. 346,000 | 30% | Rs. 346,000 + 30% of amount exceeding Rs. 3,200,000 |
| Exceeding Rs. 4,100,000 | Rs. 616,000 | 35% | Rs. 616,000 + 35% of amount exceeding Rs. 4,100,000 |
*Note: Finance Act 2025. Significant rate reductions for lower/middle income brackets.
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