Pakistan Salary Tax Slabs for 2026–27
The current FBR salary tax slab table for Tax Year 2027 (FY 2026–27) — with marginal and effective rate explained, worked examples and a year-on-year comparison.
Tax Year 2027 · FY 2026–27
- Status:
- Enacted — Finance Act 2026
- Effective:
- 1 July 2026 – 30 June 2027
- Last verified by CalcuPK:
- 15 July 2026
In short: for Tax Year 2027 (FY 2026–27), annual taxable salary up to PKR 600,000 is tax-free. Above that, income tax is charged on 7 progressive bands from 1.0% up to 35.0% on income over PKR 7,000,000. There is no salaried high-income surcharge.
| Annual taxable income | Rate on excess | Tax at band start |
|---|---|---|
| PKR 0 – PKR 600,000 | 0% | — |
| PKR 600,000 – PKR 1,200,000 | 1.0% | PKR 0 |
| PKR 1,200,000 – PKR 2,200,000 | 11.0% | PKR 6,000 |
| PKR 2,200,000 – PKR 3,200,000 | 20.0% | PKR 116,000 |
| PKR 3,200,000 – PKR 4,100,000 | 25.0% | PKR 316,000 |
| PKR 4,100,000 – PKR 5,600,000 | 29.0% | PKR 541,000 |
| PKR 5,600,000 – PKR 7,000,000 | 32.0% | PKR 976,000 |
| Above PKR 7,000,000 | 35.0% | PKR 1,424,000 |
Calculate your own salary tax
Enter your monthly or annual salary to apply these slabs and see your exact annual tax, monthly deduction, effective and marginal rate.
Marginal rate vs effective rate
Pakistan's salary tax is progressive: each slab's rate applies only to the income that falls inside that band, plus a fixed amount carried from the lower bands. Your marginal rate is the rate of your top band — what your next rupee is taxed at. Your effective rate is total tax ÷ total income, which is always lower. This is why moving into a higher slab never reduces your take-home pay — only the portion inside the higher band is taxed more.
How the tax is worked out
For income inside a band: tax = fixed amount + band rate × (taxable income − band threshold). The annual figure is then divided across 12 months for payroll. For the mechanics of salary income, withholding and reconciliation, see Income Tax on Salary in Pakistan.
Worked examples (Tax Year 2027)
Computed live from the slabs above (taxable salary, income tax only):
Worked examples for Tax Year 2027 (Jul 2026 – Jun 2027), based on taxable salary (income tax only, before provident fund or EOBI).
Tax on 100,000 monthly salary in Pakistan
On a monthly salary of PKR 100,000 (PKR 1,200,000 per year), the estimated FBR income tax is PKR 500 per month (PKR 6,000 per year), an effective rate of 0.5%. That leaves about PKR 99,500 take-home before any other deductions.
Tax on 150,000 monthly salary in Pakistan
On a monthly salary of PKR 150,000 (PKR 1,800,000 per year), the estimated FBR income tax is PKR 6,000 per month (PKR 72,000 per year), an effective rate of 4.0%. That leaves about PKR 144,000 take-home before any other deductions.
Tax on 200,000 monthly salary in Pakistan
On a monthly salary of PKR 200,000 (PKR 2,400,000 per year), the estimated FBR income tax is PKR 13,000 per month (PKR 156,000 per year), an effective rate of 6.5%. That leaves about PKR 187,000 take-home before any other deductions.
Tax on 300,000 monthly salary in Pakistan
On a monthly salary of PKR 300,000 (PKR 3,600,000 per year), the estimated FBR income tax is PKR 34,667 per month (PKR 416,000 per year), an effective rate of 11.6%. That leaves about PKR 265,333 take-home before any other deductions.
Tax on 500,000 monthly salary in Pakistan
On a monthly salary of PKR 500,000 (PKR 6,000,000 per year), the estimated FBR income tax is PKR 92,000 per month (PKR 1,104,000 per year), an effective rate of 18.4%. That leaves about PKR 408,000 take-home before any other deductions.
| Monthly salary | Annual tax | Monthly tax | Monthly take-home | Effective rate |
|---|---|---|---|---|
| PKR 100,000 | PKR 6,000 | PKR 500 | PKR 99,500 | 0.5% |
| PKR 150,000 | PKR 72,000 | PKR 6,000 | PKR 144,000 | 4.0% |
| PKR 200,000 | PKR 156,000 | PKR 13,000 | PKR 187,000 | 6.5% |
| PKR 300,000 | PKR 416,000 | PKR 34,667 | PKR 265,333 | 11.6% |
| PKR 500,000 | PKR 1,104,000 | PKR 92,000 | PKR 408,000 | 18.4% |
Compared with Tax Year 2026
Finance Act 2026 lowered the middle-band rates and abolished the 9.0% salaried surcharge. For example, on annual taxable salary of PKR 2,400,000, the income tax is PKR 156,000 for Tax Year 2027 versus PKR 162,000 for Tax Year 2026. Model any income with the tax year comparison tool.
Why take-home differs from gross
Beyond income tax, your gross salary is reduced by provident fund, EOBI and any other deductions. The Net Salary Calculator combines all of these to show your monthly take-home pay.
Frequently asked questions
Sources & methodology
- FBR — Finance Act 2026 (PDF) — controlling final law
- FBR — Finance Acts archive
Slabs reflect Finance Act 2026 (Tax Year 2027); last verified by CalcuPK on 15 July 2026.
This calculator is for general informational purposes only and should not be treated as tax, financial or legal advice. Rules may change. Please verify with the FBR or a qualified tax professional.