Income Tax Slabs Pakistan
FBR income tax slab rates for salaried and non-salaried individuals — FY 2022-23 to 2025-26
FY 2025-26Finance Act 2025
For Salaried / Non-Salaried Individuals — Annual Income
| Income Range (PKR) | Tax Rate |
|---|---|
| 0 — 600,000 | Exempt |
| 600,001 — 1,200,000 | 2.5% of amount exceeding PKR 600,000 |
| 1,200,001 — 2,200,000 | PKR 6,000 + 11.0% of amount exceeding 1,200,000 |
| 2,200,001 — 3,200,000 | PKR 116,000 + 23.0% of amount exceeding 2,200,000 |
| 3,200,001 — 4,100,000 | PKR 346,000 + 30.0% of amount exceeding 3,200,000 |
| Above 4,100,000 | PKR 616,000 + 35.0% of amount exceeding 4,100,000 |
FY 2024-25Finance Act 2024
For Salaried / Non-Salaried Individuals — Annual Income
| Income Range (PKR) | Tax Rate |
|---|---|
| 0 — 600,000 | Exempt |
| 600,001 — 1,200,000 | 5.0% of amount exceeding PKR 600,000 |
| 1,200,001 — 2,200,000 | PKR 30,000 + 15.0% of amount exceeding 1,200,000 |
| 2,200,001 — 3,200,000 | PKR 180,000 + 25.0% of amount exceeding 2,200,000 |
| 3,200,001 — 4,100,000 | PKR 430,000 + 30.0% of amount exceeding 3,200,000 |
| Above 4,100,000 | PKR 700,000 + 35.0% of amount exceeding 4,100,000 |
FY 2023-24Finance Act 2023
For Salaried / Non-Salaried Individuals — Annual Income
| Income Range (PKR) | Tax Rate |
|---|---|
| 0 — 600,000 | Exempt |
| 600,001 — 1,200,000 | 2.5% of amount exceeding PKR 600,000 |
| 1,200,001 — 2,400,000 | PKR 15,000 + 12.5% of amount exceeding 1,200,000 |
| 2,400,001 — 3,600,000 | PKR 165,000 + 22.5% of amount exceeding 2,400,000 |
| 3,600,001 — 6,000,000 | PKR 435,000 + 27.5% of amount exceeding 3,600,000 |
| Above 6,000,000 | PKR 1,095,000 + 35.0% of amount exceeding 6,000,000 |
FY 2022-23Finance Act 2022
For Salaried / Non-Salaried Individuals — Annual Income
| Income Range (PKR) | Tax Rate |
|---|---|
| 0 — 600,000 | Exempt |
| 600,001 — 1,200,000 | 2.5% of amount exceeding PKR 600,000 |
| 1,200,001 — 2,400,000 | PKR 15,000 + 12.5% of amount exceeding 1,200,000 |
| 2,400,001 — 3,600,000 | PKR 165,000 + 20.0% of amount exceeding 2,400,000 |
| 3,600,001 — 6,000,000 | PKR 405,000 + 25.0% of amount exceeding 3,600,000 |
| 6,000,001 — 12,000,000 | PKR 1,005,000 + 32.5% of amount exceeding 6,000,000 |
| Above 12,000,000 | PKR 2,955,000 + 35.0% of amount exceeding 12,000,000 |
Understanding Pakistan Income Tax Slabs
Pakistan follows a progressive income tax system where higher earners pay a larger percentage of their income as tax. The Federal Board of Revenue (FBR) publishes updated slab rates each year as part of the annual Finance Act. Tax is calculated on annual income using the applicable slab — a fixed amount plus a percentage on the portion of income exceeding the lower slab threshold.
These slabs apply to both salaried and non-salaried resident individuals. Salaried individuals have tax deducted monthly by their employer, while non-salaried individuals pay quarterly advance tax. Both categories file an annual income tax return with FBR.