Rental Income Tax Calculator Pakistan
Landlords can estimate the tax on their rental income in Pakistan here. Enter your monthly or annual rent and any allowable deductions to see your tax under the property income slabs and your net income after tax.
← Part of Property Calculators Pakistan
Last updated: 25 July 2026
Gross annual rent: PKR 1,800,000
Companies are withheld at a flat rate with no exempt threshold.
Deductions reduce your taxable income — they do NOT reduce the s.155 withholding, which is charged on gross rent.
From your tenant's deduction certificate. Credited against your liability.
If you have other income, your liability depends on your combined position and is not estimated here.
Rental position
Your inputs are calculated in your browser and are not stored by CalcuPK.
| Item | Amount |
|---|---|
| 1. Gross annual rent | PKR 1,800,000 |
| 2. Allowable deductions | – PKR 0 |
| 3. Taxable property income | PKR 1,800,000 |
| 4. Estimated annual tax liability | PKR 230,000 |
| 5. Section 155 withholding | PKR 135,000 |
| 6. Tax already withheld | PKR 0 |
| 7. Adjustable balance | PKR 230,000 |
| 8. Still payable / potentially refundable | PKR 230,000 payable |
How this was calculated
Reported — official rate card pendingInputs used
- Gross annual rent
- PKR 1,800,000
- Allowable deductions
- PKR 0
- Landlord type
- Individual
- ATL status
- On the ATL
- Tax already withheld
- PKR 0
- Other taxable income
- PKR 0
Formula
Section 155 withholding is what your TENANT deducts from the rent and pays to the FBR. It is an advance payment against your own assessed liability — not your final tax. Your liability is worked out on your taxable income; the withholding is then credited against it, and any excess may be refundable.
Step by step
- 1. Taxable property incomePKR 1,800,000
PKR 1,800,000 − PKR 0 - 2. Section 155 withholding on the GROSS rentPKR 135,000
PKR 15,000 + 10% of the amount above PKR 600,000Charged on gross rent, before deductions.
- 3. Estimated annual income-tax liabilityPKR 230,000
Rates for an individual/AOP applied to PKR 1,800,000Assumes this property income is your only taxable income for the year.
- 4. Adjustable balancePKR 230,000
PKR 230,000 − PKR 0
Reconciliation
PKR 230,000 − PKR 0Rounding
No rounding is applied during the calculation; only the displayed figures are rounded to the nearest rupee.
Sources & status
- Income Tax Ordinance 2001, s.155 — current withholding schedule for rent of immovable propertyReported — official rate card pending
s.155, Div. V Part III, First Schedule · 2025-26 · effective 2025-07-01 · checked 2026-07-25
In force in law, but we have not confirmed this figure against the statutory text or an official rate card. It comes from professional summaries of the legislation — treat it as indicative and confirm before filing or transacting.
Professional help
Need help verifying property tax or transfer cost? Consult a qualified tax/property professional before your transaction.
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Formula & how it works
The calculator applies the property income slabs to your rent:
- Taxable income = annual rent − allowable deductions
- Tax = progressive property-income slab applied to taxable income
- Net income = annual rent − tax
Example calculations
Example: a property rented at PKR 150,000/month earns PKR 1,800,000 a year. After the tax-free band and lower slabs, the estimated tax is a modest share of the rent — the calculator above shows the exact figure and your net income for your own rent and deductions.
Landlord / Rental Income Tax in Pakistan
If you rent out property, the rent is taxable income. This rental income tax calculator for Pakistan gives landlords a quick estimate so you can plan and price correctly. Pair it with the real estate ROI calculator and the Property Calculators Pakistan hub.