Current and comparative Pakistan tax rates, maintained by CBMC.

    CBMC Knowledge Centre

    Pakistan Tax Rates

    Compare key federal tax rates across three fiscal years in one practical reference.

    Latest coverageFY 2026–27Tax Year 2027
    Reviewed 23 July 2026Finance Acts 2024, 2025 & 2026Amounts in PKR

    Salaried individuals

    Annual taxable income; corresponding Tax Years 2027, 2026 and 2025.

    Category / slab2026–272025–262024–25
    Up to Rs 600,0000%0%0%
    Rs 600,001–1,200,0001% above Rs 600,0001% above Rs 600,0005% above Rs 600,000
    Rs 1,200,001–2,200,000Rs 6,000 + 11% above Rs 1.2mRs 6,000 + 11% above Rs 1.2mRs 30,000 + 15% above Rs 1.2m
    Rs 2,200,001–3,200,000Rs 116,000 + 20% above Rs 2.2mRs 116,000 + 23% above Rs 2.2mRs 180,000 + 25% above Rs 2.2m
    Rs 3,200,001–4,100,000Rs 316,000 + 25% above Rs 3.2mRs 346,000 + 30% above Rs 3.2mRs 430,000 + 30% above Rs 3.2m
    Rs 4,100,001–5,600,000Rs 541,000 + 29% above Rs 4.1mRs 616,000 + 35% above Rs 4.1mRs 700,000 + 35% above Rs 4.1m
    Rs 5,600,001–7,000,000Rs 976,000 + 32% above Rs 5.6mRs 1,141,000 + 35% above Rs 5.6mRs 1,225,000 + 35% above Rs 5.6m
    Above Rs 7,000,000Rs 1,424,000 + 35% above Rs 7mRs 1,141,000 + 35% above Rs 5.6mRs 1,225,000 + 35% above Rs 5.6m

    Individuals & AOP (non-salary)

    Progressive normal-tax regime; special/final/minimum regimes may override.

    Category / slab2026–272025–262024–25
    Up to Rs 600,0000%0%0%
    Rs 600,001–1,200,00015% above Rs 600,00015% above Rs 600,00015% above Rs 600,000
    Rs 1,200,001–1,600,000Rs 90,000 + 20%Rs 90,000 + 20%Rs 90,000 + 20%
    Rs 1,600,001–3,200,000Rs 170,000 + 30%Rs 170,000 + 30%Rs 170,000 + 30%
    Rs 3,200,001–5,600,000Rs 650,000 + 40%Rs 650,000 + 40%Rs 650,000 + 40%
    Above Rs 5,600,000Rs 1.61m + 45%Rs 1.61m + 45%Rs 1.61m + 45%

    Companies & super tax

    General rates; sector-specific rules and banking rates require separate review.

    Category / slab2026–272025–262024–25
    Small company20%20%20%
    Other company29%29%29%
    Banking company39% normal rate; super tax rules apply39% normal rate; super tax rules apply39% normal rate; super tax rules apply
    Super tax — general persons0% up to Rs 500m; 8% above Rs 500mProgressive 0%–10% (Rs 150m+)Progressive 0%–10% (Rs 150m+)
    Super tax — banks, ENP & fertilizer10% above Rs 150mProgressive up to 10%Progressive up to 10%
    Minimum tax on turnover (general)1.25%1.25%1.25%

    Investment income & capital gains

    Rates shown are common headline rates; acquisition date, fund composition and ATL status can change treatment.

    Category / slab2026–272025–262024–25
    Profit on debt — individual/AOP20%20%15%
    Dividend — general15%15%15%
    Dividend from debt-heavy mutual fund25%25%25%
    Listed securities acquired on/after 1 July 2024 — ATL15%15%15%
    Listed securities — non-ATLNormal slab/company rateNormal slab/company rateNormal slab/company rate
    Section 7E deemed property incomeAbolished1% of FMV-based deemed income regime1% of FMV-based deemed income regime

    GST / federal sales tax

    Pakistan also has provincial sales tax on services; those rates vary by province and service.

    Category / slab2026–272025–262024–25
    Standard federal sales tax on goods18%18%18%
    Mobile phones (CBU) up to US$50018%18%18%
    Mobile phones (CBU) above US$50025%25%25%
    Imported laptops & computers10% unless later notification applies10%10%
    E-commerce goods — digital payment withholdingAs prescribed under 2026 law1%Not in equivalent 2025 regime
    E-commerce goods — cash on delivery withholdingAs prescribed under 2026 law2%Not in equivalent 2025 regime

    Key withholding & advance taxes

    ATL = Active Taxpayers’ List. Non-ATL and late-filer multipliers may apply.

    Category / slab2026–272025–262024–25
    Cash withdrawal by non-ATL person (daily threshold applies)0.8%0.8%0.6%
    Foreign card payments — ATL0.5%5%5%
    Export proceeds — combined collection1.25%2%1% export withholding regime
    IT/ITeS export proceeds (PSEB conditions)0.25% through TY 20290.25% through TY 20260.25%
    Property seller — ATL (s236C)2.75% flat4.5%–5.5% by value3%–4% by value
    Property buyer — ATL (s236K)1.5% flat1.5%–2.5% by value3%–4% by value
    Specified services — ATL7% (subject to category)6%4%
    Independent professional services — ATL15%15% other services10%/category-specific
    Goods supplied to prescribed persons — ATLCategory-specificCategory-specificCategory-specific
    Contracts — ATLCategory-specificCategory-specificCategory-specific

    Federal excise & other federal levies

    FED frequently uses product-specific ad valorem or fixed rates; customs duties remain tariff-code specific.

    Category / slab2026–272025–262024–25
    Cement FEDProduct-specific current First Schedule rateRs 4/kgRs 4/kg
    E-liquids for electronic cigarettesFirst Schedule rateRs 10,000/kg or 65% retail price, whichever higherRs 10,000/kg or 65% retail price, whichever higher
    Nicotine pouchesFirst Schedule rateRs 1,200/kgRs 1,200/kg
    Lubricating oilFirst Schedule rate5% ad valorem5% ad valorem
    Customs dutyHS-code specific tariffHS-code specific tariffHS-code specific tariff
    ICT sales tax on servicesService-specificService-specificService-specific