Pakistan Tax Calculation Dashboard
Key Tax Calculators, Rates & Reforms for Fiscal Year 2026-27 (FBR, PRA, SRB)
By Razi Consultancy
FBR - Income Tax & Withholding Tax (WHT) Calculators — TY 2027 Rates
1. Salary Income Tax (Sec 149)
Tax as per Slab:
0.00
Surcharge (Abolished for TY 2027):
0.00
Total Annual Tax Payable:
0.00
*Uses the revised Salaried Individuals Slabs, Finance Act 2026 (Tax Year 2027, effective 1 July 2026). The 9% surcharge on income above Rs. 10 million has been fully withdrawn for salaried individuals.
2. Tax on Rental Income (Sec 155 Slabs)
Applicable Rate:
0.00%
Taxable Rental Income:
0.00
Estimated Annual Tax Payable:
0.00
*Rent Income Slabs for Individuals/AOP (Sec 155) carry over unchanged into TY 2027. This is the final tax liability on rental income for individuals/AOP.
3. Payments for Services (Sec 153)
WHT Rate:4.00%
WHT Deductible:0.00
*Security guard & security company services are now explicitly named as "specified services" under Sec 153(1)(b) in Finance Act 2026 — rate unchanged at 6%.
4. Payments for Goods/Supplies (Sec 153)
WHT Rate:5.00%
WHT Deductible:0.00
5. Property Transfer — Buyer/Seller (Sec 236C / 236K) NEW RATE
Filer Rate:2.75%
Reduced from (TY 2026):3.00%
Advance Tax Payable:0.00
*Rates cut in Finance Act 2026 to boost the property sector; Section 7E (deemed income tax) has also been abolished from TY 2027. Non-filer rates are materially higher — confirm your filer status before relying on this estimate.
6. Winning on Prize Bonds (Sec 156)
WHT Rate (Fixed for ATL/Non-ATL):15.00%
Tax Deductible:0.00
7. Electricity Bill (Sec 235)
Applicable Rate (Commercial/Industrial ATL):0.00%
Tax Collectible:0.00
8. Dividend Income (Sec 150) NEW RATE
WHT Rate:20.00%
Tax Deductible:0.00
*Increased from 15% (filer) / 30% (non-filer) in TY 2026 to 20% / 40% under Finance Act 2026.
Salaried Income Tax Slabs (TY 2027 / FY 2026-27)
| Taxable Income (PKR) | Rate of Tax |
|---|---|
| Up to 600,000 | 0% |
| 600,001 to 1,200,000 | 1% of excess |
| 1,200,001 to 2,200,000 | PKR 6,000 + 11% of excess |
| 2,200,001 to 3,200,000 | PKR 116,000 + 20% of excess was 23% |
| 3,200,001 to 4,100,000 | PKR 316,000 + 25% of excess was 30% |
| 4,100,001 to 5,600,000 | PKR 541,000 + 29% of excess new slab |
| 5,600,001 to 7,000,000 | PKR 976,000 + 32% of excess new slab |
| Above 7,000,000 | PKR 1,424,000 + 35% of excess |
The top 35% rate previously started at Rs. 4.1M — it now only applies above Rs. 7M. The 9% surcharge on income above Rs. 10M is fully abolished for salaried individuals from TY 2027.
Rental Income Tax Slabs (Sec 155 - Individuals/AOP)
| Taxable Income (PKR) | Rate of Tax |
|---|---|
| Up to 300,000 | 0% |
| 300,001 to 600,000 | 5% of excess |
| 600,001 to 2,000,000 | PKR 15,000 + 10% of excess |
| Above 2,000,000 | PKR 155,000 + 25% of excess |
| For Company | 15% |
Unchanged from FY 2025-26 — no amendment to Sec 155 slabs was made in Finance Act 2026.
Selected WHT Rates (Reference — Filer/ATL, TY 2027)
| Transaction Type / Section | Filer / ATL Rate | Non-Filer Rate |
|---|---|---|
| Dividends (Sec 150) | 20.00% was 15% | 40.00% was 30% |
| Sale of Property (Sec 236C) | 2.75% was 3% | Higher — confirm current notification |
| Purchase of Property (Sec 236K) | 1.25% was 2.5% | Higher — confirm current notification |
| Deemed Income Tax (Sec 7E) | Abolished from TY 2027 | |
| Export Proceeds WHT | 1.25% was 2% | — |
| Foreign Card Payments (Advance Tax) | 0.50% was 5% | — |
| Social Media/Platform Revenue (Sec 154B) NEW | 5.00% withheld via banks | |
| Vehicle Transfer/Registration (Sec 231B) | Variable Slabs | Variable Slabs (higher) |
This is a selected reference list, not exhaustive. Rates shown reflect the Finance Act 2026 changes reported at time of writing — always confirm against the enacted Act, the First/Tenth Schedules, and any subsequent FBR circular before relying on a figure.
Sales Tax Calculations & Rate Reference (FBR, PRA, SRB) — FY 2026-27
1. Federal GST on Goods & WHT (FBR)
Standard GST Rate:18.00%
GST @ 18%:0.00
GST Withheld (WHT) @ 3.6% (1/5th of 18%):0.00
Gross Total (A + B):0.00
The standard federal sales tax rate holds at 18% for FY 2026-27 — an IMF-linked proposal to raise it to 19% was not adopted in the final budget.
2. Provincial Sales Tax on Services
Applicable Rate:16.00%
Provincial Sales Tax:0.00
Gross Total:0.00
Provincial rates are set independently by PRA (Punjab), SRB (Sindh), KPRA (KPK) and BRA (Balochistan) — confirm the current notified rate for your specific service category.
Sales Tax Rate Reference Tables
FBR - Standard & Concessionary Rates on Goods (GST)
| Supply / Item Category | Sales Tax Rate | Notes |
|---|---|---|
| Standard Rate on Goods (Local & Imported) | 18% | General rate, unchanged for FY 2026-27. |
| Luxury / Non-Essential Imported Goods | 25% | Carried forward from FY 2025-26 unless separately notified. |
| Domestic E-commerce Sales | 2% | Collected by courier/payment intermediary; adjustable for sellers with turnover above Rs. 200M in TY 2027. |
| IT / IT-enabled Export Services (concessionary income tax) | 0.25% | Extended through Tax Year 2029 under Finance Act 2026. |
| Supplies in Ex-FATA/PATA Regions | 10% | Exemption continues to be phased out; confirm current-year rate before filing. |
| Local Supply of Buns & Rusks | Exempt | Treated as essential food items. |
PRA - Punjab Sales Tax on Services (STOS)
| Service Category | Rate of Tax | Notes |
|---|---|---|
| Standard Services | 16% | Most services not specifically excluded. |
| Telecommunication Services | 19.5% | Standard telecom rate. |
| Restaurants/Cafes (Digital Payment) | 5% | Without input tax adjustment. |
PRA continues transitioning toward a 'Negative List' regime — confirm inclusion/exclusion for your specific service.
SRB - Sindh Sales Tax on Services (STOS)
| Service Category | Rate of Tax |
|---|---|
| Standard Services | 15% |
| Telecommunication Services | 19.5% |
| Food Delivery (Registered, Digital Pay) | 8% (No Input Credit) |
Sindh's Agricultural Income Tax (AIT) Act, 2025 continues its shift toward a self-assessment regime.
FBR Withholding Tax Rate Cards & Budget 2026-27 Resources
Visit FBR's official Withholding Tax Rate Cards page for the current, authoritative rate card as updated after Finance Act 2026.
Open FBR Withholding Tax Rate CardsNote: FBR periodically republishes the rate card PDF after each Finance Act; always download the version dated after 1 July 2026 (Tax Year 2027) rather than relying on a cached or third-party copy.
Budget 2026-27 Headline Changes
- Salaried individual slabs reduced across four brackets; new 29% and 32% intermediate slabs introduced.
- 9% surcharge on salaried income above Rs. 10M fully abolished.
- Section 7E (deemed income tax on property) abolished.
- Property WHT cut: sellers to 2.75%, buyers to 1.25% (filers).
- Dividend WHT raised to 20% (filer) / 40% (non-filer).
What Hasn't Changed
- Standard federal GST remains at 18%.
- Rental income slabs (Sec 155) unchanged.
- Prize bond WHT remains a flat 15%.
- Goods/supplies WHT under Sec 153 unchanged (5% / 5.5%).
- Income tax on salary applies the same regardless of filer status; only certain WHT/advance-tax rates depend on filer status.
*** DISCLAIMER ***
This tool is for informational and estimation purposes only and is based on publicly available reporting on Pakistan's Federal Budget 2026-27 / Finance Act 2026, as understood at the time of writing.
Tax laws, rates, and thresholds are subject to amendment, clarification, and interpretation by the FBR and Provincial Revenue Authorities (PRA, SRB, KPRA, BRA) after publication.
Do not use these results for official tax filing, payroll deduction, or financial decision-making without independent verification against the enacted Finance Act and consultation with a qualified Pakistani tax professional.
Post a Comment