Pakistan Tax Intelligence System.Department-wise calculators, year by year.
Explore each tax department separately with focused calculators and year-wise slabs from 2018 to 2026, including jurisdiction-wise service and property logic.
Every tax category, separated and mapped.
Income tax, investment withholding, transaction taxes, utility/payment taxes, federal indirect taxes and provincial authorities are split into dedicated categories so you can explore each tax stream separately.
Federal Direct
Salary Income Tax
Progressive salary slabs under Division I, Part I.
Freelance / IT Export
IT/ITeS export final tax regime (subject to eligibility).
Business / AOP Tax
Non-salaried individual and AOP slab taxation.
Property Capital Gains Tax
Capital gains tax on disposal of immovable property (gain-based estimate).
Section 7E Deemed Income Tax
Deemed income tax on certain immovable capital assets (where applicable).
Non-Resident Shipping Tax
Section 7 final tax: 8% of gross freight earned by non-resident shipping companies.
Non-Resident Air Transport Tax
Section 7 final tax: 3% of gross receipts of non-resident airline operators.
Default Surcharge (Sec 205)
12% per annum default surcharge on late payment of tax under Section 205.
Zakat (Compulsory)
Compulsory deduction at 2.5% of saving accounts/securities on Zakat valuation date.
Ushr (Agricultural Produce)
Compulsory 5% (irrigated) or 10% (rain-fed) on agricultural produce under Zakat & Ushr Ordinance.
Non-Resident Digital Services Tax
Section 6 / 152 withholding on offshore digital services and online marketplaces (10% gross).
Investment
Rent Withholding Tax
Section 155 withholding on rent of immovable property.
Brokerage & Commission WHT
Section 233 withholding on brokerage and commission payments.
Dividend Tax
Section 150 withholding on dividend income (general cases).
Profit on Debt Tax
Section 151 withholding on profit/yield from deposits and debt instruments.
Securities CGT (PSX/Funds)
Section 37A capital gains on listed securities, mutual funds and unit trusts.
Prize Bond / Winnings WHT
Section 156 withholding on prize bonds, raffles, lotteries and quiz winnings (15% filer / 30% non-filer).
Royalty & Fee for Technical Services
Section 152 withholding on payments to non-residents (royalty 15%, FTS 15%).
Behbood / Pensioners Savings Tax
Special 5% reduced rate on profit from Behbood Saving Certificates and Pensioners Benefit Account.
Mutual Fund Debt Dividend Tax
25% tax on dividend portion attributable to debt portion of mutual funds (Finance Act 2025).
Transaction
Bank Cash Withdrawal Tax
Section 231AB advance tax on non-ATL cash withdrawals over daily threshold.
WHT on Services & Contracts
Section 153 withholding focused on services receipts.
Contract WHT
Section 153(1)(c) withholding on contracts (company/other cases).
E-Commerce WHT
Section 153(2A) withholding on digitally ordered goods/services.
Trade Chain WHT
Sections 236G/236H withholding on distributor/wholesaler/retailer sales.
Property WHT
Advance tax at purchase/sale of immovable property.
Property Capital Value Tax (CVT)
Capital value tax on transfer/sale of immovable property (jurisdiction dependent).
Motor Vehicle Advance Tax
Section 231B withholding tax at registration/purchase of cars.
Functions & Gatherings WHT
Section 236CB advance tax on marriage halls, hotels and event venues (10% on total bill).
Utility & Payments
Foreign Domestic Worker Tax
Section 231C fixed advance tax on foreign domestic workers.
Electricity Bill Tax
Section 235 withholding on electricity consumption (consumer-type based).
Telephone & Internet Tax
Section 236 advance tax on mobile/internet and landline billing.
Foreign Remittance Tax
Section 236Y tax on foreign card payments/remittances abroad.
Education Fee WHT
Section 236I 5% advance tax on annual school/college fees above PKR 200,000.
Insurance Premium WHT
Section 236U 4% advance tax on general insurance premium for non-filers.
EOBI Contribution
Employees' Old-Age Benefits Institution: employer 5% + employee 1% on minimum wage.
Federal Indirect
Import Stage Income Tax
Section 148 import-stage withholding income tax (goods category based).
Federal GST (Goods)
Sales Tax Act based GST on taxable goods and imports.
Federal Excise Duty
FED on specified goods/services under federal law.
Customs & Imports
Customs duty, additional duty and regulatory duty on imports.
Petroleum Development Levy
Petroleum levy on motor spirit, HSD and other fuels (per-litre rate).
Cotton Cess
Pakistan Central Cotton Committee cess: PKR 50 per bale of ginned cotton.
Gas Infrastructure Development Cess (GIDC)
GIDC Act 2015 cess on gas consumption by industrial sectors (PKR/MMBtu by sector).
Export Development Surcharge (EDS)
0.25% surcharge on FOB value of exports collected by SBP for the Export Development Fund.
Tobacco / Health Levy
Health levy on cigarette manufacturing (PKR per 1,000 cigarettes proxy) under federal levy law.
Stamp Duty (Financial Instruments)
Stamp Act 1899 — duty on share transfers, bills of exchange, bonds and agreements (0.05%-0.15%).
Iqra Surcharge (Imports)
Iqra Surcharge Ordinance 1985: 5% surcharge on import value of goods (federal levy).
CNG Stations Tax (Sec 234A)
Final tax of 4% on the amount of gas bill of CNG station owners under Section 234A.
Provincial
Property Stamp Duty
Provincial stamp duty payable on property transfer instruments.
Property Registration Fee
Sub-registrar/Board of Revenue registration charges on transfer documents.
Provincial Service Tax
Jurisdiction-wise service tax across provinces, ICT, AJK and GB (standard and telecom rates).
Property & Motor Taxes
Jurisdiction property/excise profiles with region-specific logic and references.
Provincial Agricultural Income Tax
Provincial tax on agricultural income — KP, Punjab, Sindh, Balochistan progressive slabs.
Professional Tax
Provincial professions, trades and callings tax (annual fixed amount by category).
Vehicle Token Tax (Annual)
Provincial annual motor vehicle token tax based on engine capacity.
Luxury House Tax
Punjab/Sindh luxury tax on large residential houses (annual flat amount).
Entertainment Duty
Provincial duty on cinema, concert and sports event ticket sales (typically 20%).
Hotel Bed Tax
Provincial bed tax on hotel/guest house room charges (~5% of room rent).
Urban Immovable Property Tax (UIPT)
Provincial annual property tax on rented/self-occupied urban property (typically 5% of ARV).
Sugarcane Development Cess
Provincial cess on sugarcane crushed by sugar mills (per 40kg / per maund) for cane development.
Vehicle Registration Fee
Provincial Excise & Taxation one-time vehicle registration fee (% of invoice value by engine CC).
Structured around departments, not generic calculators.
Department-first flow
Pick a tax department first, then run only that department's calculator.
ExploreMulti-scenario comparison
Compare income scenarios and years when you need side-by-side decision support.
Explore7-way jurisdiction compare
Run one property/services input across all seven jurisdictions side-by-side.
ExploreRule change tracker
See what changed between old and new tax year payloads with source references.
ExploreFiling checklist
Track forms, documents and prerequisites with ready-to-file progress.
ExploreYear trend analytics
Track how tax outcomes changed across Finance Acts and tax years.
ExploreProgrammatic internal linking for the pages people actually use together.
Filing path
From NTN to filed return
Use the core filer cluster in sequence so registration, filing, status checks, and revisions stay connected.
Work & export path
Salary, freelance, business
Move from income type to filing support instead of bouncing between unrelated calculators.
Reference path
Rules, FAQs, and verification
Keep official-looking reference pages close to calculators so users and crawlers can move between answer and action.
Start from the most-searched tools
Salary tax
Updated FBR slab estimate for employed income.
Freelance tax
Freelancer and IT exporter scenarios.
Business tax
Business, AOP, and company tax starting point.
Property tax
Purchase, sale, CGT, and withholding logic.
PTA and telecom tax
PTA mobile and telecom withholding flows.
Zakat calculator
Nisab, deduction, and cash asset estimate.
One brand, two tax systems, two homepage paths.
Pakistan
Department-wise tax engine
FBR, withholding, property, sales tax on services, and filer-focused guides for Pakistan.
Explore Pakistan departmentsUnited States
US calculator hub
Federal, payroll, property, and state calculators live in a separate US system with its own navigation.
Open US tax homePakistan tax — quick answers
What is the salary tax-free threshold in Pakistan for 2025-26?+
PKR 600,000 per year. Income above this is taxed using progressive FBR slabs up to 35% with a top-tier surcharge under the Finance Act 2025.
How much tax do freelancers and IT exporters pay in Pakistan?+
Registered IT/IT-enabled service exporters pay 0.25% final tax on export proceeds repatriated through banks. Local freelance income falls under normal slabs or services WHT depending on status.
What is the difference between filer and non-filer in Pakistan?+
Filers appearing on the FBR Active Taxpayers List pay reduced withholding rates on banking, vehicles, property, contracts and brokerage; non-filers pay 2x to 4x higher WHT under the Income Tax Ordinance 2001.
Does PakTaxIQ cover provincial sales tax on services?+
Yes. PakTaxIQ supports PRA (Punjab), SRB (Sindh), KPRA, BRA (Balochistan), ICT, AJK and Gilgit-Baltistan service tax with jurisdiction-specific rates.