CalcuPK

Business Income Tax Calculator Pakistan

Non-salaried slabsSole proprietor / AOPPakistan-focusedVerify with FBR

Estimate the income tax for your sole proprietorship or small business in Pakistan. Enter your revenue and expenses to see your taxable profit and the estimated tax on the non-salaried individual/AOP slabs.

← Part of Freelancer Calculators Pakistan

Last updated: 1 July 2025

Enter figures as
PKR
PKR

Taxable profit: PKR 4,000,000

Business income tax

Estimated annual taxPKR 970,000
Taxable profitPKR 4,000,000
Net profit after taxPKR 3,030,000
Effective tax rate24.3%
Marginal rate40.0%

Your inputs are calculated in your browser and are not stored by CalcuPK.

Profit split

Net profitPKR 3,030,000
TaxPKR 970,000
Estimate only. Uses placeholder non-salaried (business/AOP) slabs — verify current rates with the FBR. Minimum tax, turnover tax and sector rules may apply and are not modelled here.

Professional help

Business tax has minimum/turnover tax and sector rules not modelled here. Verify with the FBR or a tax professional.

Formula & how it works

Tax is charged on your business profit:

  • Taxable profit = revenue − allowable expenses
  • Tax = non-salaried slabs applied to the profit
  • Net profit = profit − tax

Example calculations

Example: PKR 6,000,000 revenue minus PKR 2,000,000 expenses is PKR 4,000,000 taxable profit, taxed on the non-salaried slabs. The calculator shows the estimated tax and your net profit.

Sole Proprietor & Small Business Tax in Pakistan

Small business owners are taxed on profit using the non-salaried slabs. Remember minimum/turnover tax and sector rules may also apply. For foreign/freelance income use the freelancer tax calculator, or see the Freelancer Calculators Pakistan hub.

Frequently asked questions

Sole proprietors and AOPs are taxed on their net profit (revenue − expenses) using the non-salaried individual/AOP slabs, which differ from salary slabs. The calculator applies these to your profit.

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