📊 Income Tax Slabs – Salaried Individuals (FY 2025-26)
| Annual Taxable Income (PKR) | Base Tax (PKR) | Rate on Excess over Lower Limit |
|---|---|---|
| Up to 600,000 | 0 | 0% |
| 600,001 – 1,200,000 | 0 | 5% of amount in excess of 600,000 |
| 1,200,001 – 2,200,000 | 6,000 | 11% of amount in excess of 1,200,000 |
| 2,200,001 – 3,200,000 | 116,000 | 23% of amount in excess of 2,200,000 |
| 3,200,001 – 4,100,000 | 346,000 | 30% of amount in excess of 3,200,000 |
| Above 4,100,000 | 616,000 | 35% of amount in excess of 4,100,000 |
🔍 Notes & Additional Points
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These slabs apply only to salaried individuals (where salary comprises more than 75% of total taxable income).
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For non-salaried individuals / AOPs, different rates apply.
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If an individual’s taxable income exceeds PKR 10 million, a surcharge is applied on the tax liability.