2012-13 to 2026-27
Salary Tax Slabs by Year
The salaried slab table for each tax year, back to 2012-13, with the Act that set it named against every one. For checking a closed year, a return you are revising, or how the rates on your salary have moved.
2026-27Tax year 2027, current
1 July 2026 to 30 June 2027. Set by the Finance Act 2026.
| Annual taxable income | Rate on the excess | Tax at the floor |
|---|---|---|
| Up to Rs 600,000 | Nil | - |
| Rs 600,001 to Rs 1,200,000 | 1% | - |
| Rs 1,200,001 to Rs 2,200,000 | 11% | Rs 6,000 |
| Rs 2,200,001 to Rs 3,200,000 | 20% | Rs 116,000 |
| Rs 3,200,001 to Rs 4,100,000 | 25% | Rs 316,000 |
| Rs 4,100,001 to Rs 5,600,000 | 29% | Rs 541,000 |
| Rs 5,600,001 to Rs 7,000,000 | 32% | Rs 976,000 |
| Above Rs 7,000,000 | 35% | Rs 1,424,000 |
Work out the tax on a salary for 2026-27 · Download 2026-27 as a PDF
2025-26Tax year 2026
1 July 2025 to 30 June 2026. Set by the Finance Act 2025.
The 9% surcharge under section 4AB applied to salary above Rs 10 million taxable income this year. It is nil for tax year 2027.
| Annual taxable income | Rate on the excess | Tax at the floor |
|---|---|---|
| Up to Rs 600,000 | Nil | - |
| Rs 600,001 to Rs 1,200,000 | 1% | - |
| Rs 1,200,001 to Rs 2,200,000 | 11% | Rs 6,000 |
| Rs 2,200,001 to Rs 3,200,000 | 23% | Rs 116,000 |
| Rs 3,200,001 to Rs 4,100,000 | 30% | Rs 346,000 |
| Above Rs 4,100,000 | 35% | Rs 616,000 |
Work out the tax on a salary for 2025-26 · Download 2025-26 as a PDF A surcharge of 9% under section 4AB also applied above Rs 10,000,000 of taxable income this year.
2024-25Tax year 2025
1 July 2024 to 30 June 2025. Set by the Finance Act 2024.
The first year of the section 4AB surcharge: 10% of the tax where taxable income exceeded Rs 10 million, with no reduced rate for salary yet.
| Annual taxable income | Rate on the excess | Tax at the floor |
|---|---|---|
| Up to Rs 600,000 | Nil | - |
| Rs 600,001 to Rs 1,200,000 | 5% | - |
| Rs 1,200,001 to Rs 2,200,000 | 15% | Rs 30,000 |
| Rs 2,200,001 to Rs 3,200,000 | 25% | Rs 180,000 |
| Rs 3,200,001 to Rs 4,100,000 | 30% | Rs 430,000 |
| Above Rs 4,100,000 | 35% | Rs 700,000 |
Work out the tax on a salary for 2024-25 · Download 2024-25 as a PDF A surcharge of 10% under section 4AB also applied above Rs 10,000,000 of taxable income this year.
2023-24Tax year 2024
1 July 2023 to 30 June 2024. Set by the Finance Act 2023.
| Annual taxable income | Rate on the excess | Tax at the floor |
|---|---|---|
| Up to Rs 600,000 | Nil | - |
| Rs 600,001 to Rs 1,200,000 | 2.5% | - |
| Rs 1,200,001 to Rs 2,400,000 | 12.5% | Rs 15,000 |
| Rs 2,400,001 to Rs 3,600,000 | 22.5% | Rs 165,000 |
| Rs 3,600,001 to Rs 6,000,000 | 27.5% | Rs 435,000 |
| Above Rs 6,000,000 | 35% | Rs 1,095,000 |
Work out the tax on a salary for 2023-24 · Download 2023-24 as a PDF
2022-23Tax year 2023
1 July 2022 to 30 June 2023. Set by the Finance Act 2022.
| Annual taxable income | Rate on the excess | Tax at the floor |
|---|---|---|
| Up to Rs 600,000 | Nil | - |
| Rs 600,001 to Rs 1,200,000 | 2.5% | - |
| Rs 1,200,001 to Rs 2,400,000 | 12.5% | Rs 15,000 |
| Rs 2,400,001 to Rs 3,600,000 | 20% | Rs 165,000 |
| Rs 3,600,001 to Rs 6,000,000 | 25% | Rs 405,000 |
| Rs 6,000,001 to Rs 12,000,000 | 32.5% | Rs 1,005,000 |
| Above Rs 12,000,000 | 35% | Rs 2,955,000 |
Work out the tax on a salary for 2022-23 · Download 2022-23 as a PDF
2021-22Tax year 2022
1 July 2021 to 30 June 2022. Set by the Finance Act 2019.
The Finance Act 2021 did not change the salaried slabs. This year runs on the same twelve-slab table as 2020 and 2021, and it is the last year to do so: the Finance Act 2022 cut it to seven.
| Annual taxable income | Rate on the excess | Tax at the floor |
|---|---|---|
| Up to Rs 600,000 | Nil | - |
| Rs 600,001 to Rs 1,200,000 | 5% | - |
| Rs 1,200,001 to Rs 1,800,000 | 10% | Rs 30,000 |
| Rs 1,800,001 to Rs 2,500,000 | 15% | Rs 90,000 |
| Rs 2,500,001 to Rs 3,500,000 | 17.5% | Rs 195,000 |
| Rs 3,500,001 to Rs 5,000,000 | 20% | Rs 370,000 |
| Rs 5,000,001 to Rs 8,000,000 | 22.5% | Rs 670,000 |
| Rs 8,000,001 to Rs 12,000,000 | 25% | Rs 1,345,000 |
| Rs 12,000,001 to Rs 30,000,000 | 27.5% | Rs 2,345,000 |
| Rs 30,000,001 to Rs 50,000,000 | 30% | Rs 7,295,000 |
| Rs 50,000,001 to Rs 75,000,000 | 32.5% | Rs 13,295,000 |
| Above Rs 75,000,000 | 35% | Rs 21,420,000 |
Work out the tax on a salary for 2021-22 · Download 2021-22 as a PDF
2020-21Tax year 2021
1 July 2020 to 30 June 2021. Set by the Finance Act 2019.
The Finance Act 2020 did not change the salaried slabs, so this year runs on the table set by the Finance Act 2019.
| Annual taxable income | Rate on the excess | Tax at the floor |
|---|---|---|
| Up to Rs 600,000 | Nil | - |
| Rs 600,001 to Rs 1,200,000 | 5% | - |
| Rs 1,200,001 to Rs 1,800,000 | 10% | Rs 30,000 |
| Rs 1,800,001 to Rs 2,500,000 | 15% | Rs 90,000 |
| Rs 2,500,001 to Rs 3,500,000 | 17.5% | Rs 195,000 |
| Rs 3,500,001 to Rs 5,000,000 | 20% | Rs 370,000 |
| Rs 5,000,001 to Rs 8,000,000 | 22.5% | Rs 670,000 |
| Rs 8,000,001 to Rs 12,000,000 | 25% | Rs 1,345,000 |
| Rs 12,000,001 to Rs 30,000,000 | 27.5% | Rs 2,345,000 |
| Rs 30,000,001 to Rs 50,000,000 | 30% | Rs 7,295,000 |
| Rs 50,000,001 to Rs 75,000,000 | 32.5% | Rs 13,295,000 |
| Above Rs 75,000,000 | 35% | Rs 21,420,000 |
Work out the tax on a salary for 2020-21 · Download 2020-21 as a PDF
2019-20Tax year 2020
1 July 2019 to 30 June 2020. Set by the Finance Act 2019.
The year the exempt threshold moved to Rs 600,000, the salaried table returned after the previous year’s flat charges, and the salary share test became 75%.
| Annual taxable income | Rate on the excess | Tax at the floor |
|---|---|---|
| Up to Rs 600,000 | Nil | - |
| Rs 600,001 to Rs 1,200,000 | 5% | - |
| Rs 1,200,001 to Rs 1,800,000 | 10% | Rs 30,000 |
| Rs 1,800,001 to Rs 2,500,000 | 15% | Rs 90,000 |
| Rs 2,500,001 to Rs 3,500,000 | 17.5% | Rs 195,000 |
| Rs 3,500,001 to Rs 5,000,000 | 20% | Rs 370,000 |
| Rs 5,000,001 to Rs 8,000,000 | 22.5% | Rs 670,000 |
| Rs 8,000,001 to Rs 12,000,000 | 25% | Rs 1,345,000 |
| Rs 12,000,001 to Rs 30,000,000 | 27.5% | Rs 2,345,000 |
| Rs 30,000,001 to Rs 50,000,000 | 30% | Rs 7,295,000 |
| Rs 50,000,001 to Rs 75,000,000 | 32.5% | Rs 13,295,000 |
| Above Rs 75,000,000 | 35% | Rs 21,420,000 |
Work out the tax on a salary for 2019-20 · Download 2019-20 as a PDF
2018-19Tax year 2019
1 July 2018 to 30 June 2019. Set by the Finance Supplementary (Second Amendment) Act 2019.
Set by the mini-budget rather than by the Finance Act 2018, whose unified table it replaced before the year was assessed. Between Rs 400,000 and Rs 1,200,000 it charged a flat Rs 1,000 or Rs 2,000 for the whole year rather than a percentage, so the tax does not move across that range and then steps.
| Annual taxable income | Rate on the excess | Tax at the floor |
|---|---|---|
| Up to Rs 400,000 | Nil | - |
| Rs 400,001 to Rs 800,000 | Flat charge | Rs 1,000 |
| Rs 800,001 to Rs 1,200,000 | Flat charge | Rs 2,000 |
| Rs 1,200,001 to Rs 2,500,000 | 5% | - |
| Rs 2,500,001 to Rs 4,000,000 | 15% | Rs 65,000 |
| Rs 4,000,001 to Rs 8,000,000 | 20% | Rs 290,000 |
| Above Rs 8,000,000 | 25% | Rs 1,090,000 |
Work out the tax on a salary for 2018-19 · Download 2018-19 as a PDF
2017-18Tax year 2018
1 July 2017 to 30 June 2018. Set by the Finance Act 2015.
The Finance Act 2017 did not change the salaried slabs, so this year runs on the table set by the Finance Act 2015. It is the last year before the 2018 Act rewrote the table completely.
| Annual taxable income | Rate on the excess | Tax at the floor |
|---|---|---|
| Up to Rs 400,000 | Nil | - |
| Rs 400,001 to Rs 500,000 | 2% | - |
| Rs 500,001 to Rs 750,000 | 5% | Rs 2,000 |
| Rs 750,001 to Rs 1,400,000 | 10% | Rs 14,500 |
| Rs 1,400,001 to Rs 1,500,000 | 12.5% | Rs 79,500 |
| Rs 1,500,001 to Rs 1,800,000 | 15% | Rs 92,000 |
| Rs 1,800,001 to Rs 2,500,000 | 17.5% | Rs 137,000 |
| Rs 2,500,001 to Rs 3,000,000 | 20% | Rs 259,500 |
| Rs 3,000,001 to Rs 3,500,000 | 22.5% | Rs 359,500 |
| Rs 3,500,001 to Rs 4,000,000 | 25% | Rs 472,000 |
| Rs 4,000,001 to Rs 7,000,000 | 27.5% | Rs 597,000 |
| Above Rs 7,000,000 | 30% | Rs 1,422,000 |
Work out the tax on a salary for 2017-18 · Download 2017-18 as a PDF
2016-17Tax year 2017
1 July 2016 to 30 June 2017. Set by the Finance Act 2015.
The Finance Act 2016 did not change the salaried slabs, so this year runs on the table set by the Finance Act 2015.
| Annual taxable income | Rate on the excess | Tax at the floor |
|---|---|---|
| Up to Rs 400,000 | Nil | - |
| Rs 400,001 to Rs 500,000 | 2% | - |
| Rs 500,001 to Rs 750,000 | 5% | Rs 2,000 |
| Rs 750,001 to Rs 1,400,000 | 10% | Rs 14,500 |
| Rs 1,400,001 to Rs 1,500,000 | 12.5% | Rs 79,500 |
| Rs 1,500,001 to Rs 1,800,000 | 15% | Rs 92,000 |
| Rs 1,800,001 to Rs 2,500,000 | 17.5% | Rs 137,000 |
| Rs 2,500,001 to Rs 3,000,000 | 20% | Rs 259,500 |
| Rs 3,000,001 to Rs 3,500,000 | 22.5% | Rs 359,500 |
| Rs 3,500,001 to Rs 4,000,000 | 25% | Rs 472,000 |
| Rs 4,000,001 to Rs 7,000,000 | 27.5% | Rs 597,000 |
| Above Rs 7,000,000 | 30% | Rs 1,422,000 |
Work out the tax on a salary for 2016-17 · Download 2016-17 as a PDF
2015-16Tax year 2016
1 July 2015 to 30 June 2016. Set by the Finance Act 2015.
The year a 2% band was inserted for Rs 400,000 to Rs 500,000, splitting the 5% band that stood before it.
| Annual taxable income | Rate on the excess | Tax at the floor |
|---|---|---|
| Up to Rs 400,000 | Nil | - |
| Rs 400,001 to Rs 500,000 | 2% | - |
| Rs 500,001 to Rs 750,000 | 5% | Rs 2,000 |
| Rs 750,001 to Rs 1,400,000 | 10% | Rs 14,500 |
| Rs 1,400,001 to Rs 1,500,000 | 12.5% | Rs 79,500 |
| Rs 1,500,001 to Rs 1,800,000 | 15% | Rs 92,000 |
| Rs 1,800,001 to Rs 2,500,000 | 17.5% | Rs 137,000 |
| Rs 2,500,001 to Rs 3,000,000 | 20% | Rs 259,500 |
| Rs 3,000,001 to Rs 3,500,000 | 22.5% | Rs 359,500 |
| Rs 3,500,001 to Rs 4,000,000 | 25% | Rs 472,000 |
| Rs 4,000,001 to Rs 7,000,000 | 27.5% | Rs 597,000 |
| Above Rs 7,000,000 | 30% | Rs 1,422,000 |
Work out the tax on a salary for 2015-16 · Download 2015-16 as a PDF
2014-15Tax year 2015
1 July 2014 to 30 June 2015. Set by the Finance Act 2013.
The Finance Act 2014 did not change the salaried slabs, so this year runs on the table set by the Finance Act 2013.
| Annual taxable income | Rate on the excess | Tax at the floor |
|---|---|---|
| Up to Rs 400,000 | Nil | - |
| Rs 400,001 to Rs 750,000 | 5% | - |
| Rs 750,001 to Rs 1,400,000 | 10% | Rs 17,500 |
| Rs 1,400,001 to Rs 1,500,000 | 12.5% | Rs 82,500 |
| Rs 1,500,001 to Rs 1,800,000 | 15% | Rs 95,000 |
| Rs 1,800,001 to Rs 2,500,000 | 17.5% | Rs 140,000 |
| Rs 2,500,001 to Rs 3,000,000 | 20% | Rs 262,500 |
| Rs 3,000,001 to Rs 3,500,000 | 22.5% | Rs 362,500 |
| Rs 3,500,001 to Rs 4,000,000 | 25% | Rs 475,000 |
| Rs 4,000,001 to Rs 7,000,000 | 27.5% | Rs 600,000 |
| Above Rs 7,000,000 | 30% | Rs 1,425,000 |
Work out the tax on a salary for 2014-15 · Download 2014-15 as a PDF
2013-14Tax year 2014
1 July 2013 to 30 June 2014. Set by the Finance Act 2013.
The first year without marginal relief: the Finance Act 2013 omitted the proviso that had capped the tax where income only just crossed a band.
| Annual taxable income | Rate on the excess | Tax at the floor |
|---|---|---|
| Up to Rs 400,000 | Nil | - |
| Rs 400,001 to Rs 750,000 | 5% | - |
| Rs 750,001 to Rs 1,400,000 | 10% | Rs 17,500 |
| Rs 1,400,001 to Rs 1,500,000 | 12.5% | Rs 82,500 |
| Rs 1,500,001 to Rs 1,800,000 | 15% | Rs 95,000 |
| Rs 1,800,001 to Rs 2,500,000 | 17.5% | Rs 140,000 |
| Rs 2,500,001 to Rs 3,000,000 | 20% | Rs 262,500 |
| Rs 3,000,001 to Rs 3,500,000 | 22.5% | Rs 362,500 |
| Rs 3,500,001 to Rs 4,000,000 | 25% | Rs 475,000 |
| Rs 4,000,001 to Rs 7,000,000 | 27.5% | Rs 600,000 |
| Above Rs 7,000,000 | 30% | Rs 1,425,000 |
Work out the tax on a salary for 2013-14 · Download 2013-14 as a PDF
2012-13Tax year 2013
1 July 2012 to 30 June 2013. Set by the Finance Act 2012.
The first year of the modern six-slab table, which replaced seventeen slabs charging a percentage of the whole income. Marginal relief still applied this year and could reduce the tax where income only just crossed a band, which this estimate does not apply.
| Annual taxable income | Rate on the excess | Tax at the floor |
|---|---|---|
| Up to Rs 400,000 | Nil | - |
| Rs 400,001 to Rs 750,000 | 5% | - |
| Rs 750,001 to Rs 1,500,000 | 10% | Rs 17,500 |
| Rs 1,500,001 to Rs 2,000,000 | 15% | Rs 95,000 |
| Rs 2,000,001 to Rs 2,500,000 | 17.5% | Rs 175,000 |
| Above Rs 2,500,000 | 20% | Rs 420,000 |
Work out the tax on a salary for 2012-13 · Download 2012-13 as a PDF
Where these figures come from
- Statutory basis
- Income Tax Ordinance, 2001, as amended by the Finance Act 2026, for tax year 2027 (1 July 2026 to 30 June 2027).
- Last checked against the statute
- by BarrioVibe, which files income tax returns through FBR IRIS.
These figures are an estimate computed from the rates above, not tax advice for your situation. Your return depends on facts a form cannot see, so treat the number as a starting point and speak to us before you file on it.
Read this first
What these tablesdo not cover
It is accurate for what it models, and everything below changes the answer. None of it can be handled by a form with a few fields in it.
- The business and AOP table, which is a different and much steeper set of slabs under the same Division
- Tax years before 2012-13, which charged a percentage of your whole income rather than a rate on each band and are a different kind of tax
- Marginal relief, which applied in the earliest years shown and could reduce the tax where income only just crossed a band
- Anything deducted from the tax itself, such as the allowances and credits the salary calculator applies
Questions
The questionspeople ask
Which year do I need?
The one the income was earned in, not the one you are filing in. Pakistan's tax year is named for the year it ends in and runs from 1 July to 30 June, so salary earned in, say, March 2025 falls in tax year 2025, which ran 1 July 2024 to 30 June 2025. Each table on this page states both the name and the dates for that reason.
Why does the Act named against a year not match the year?
Because a Finance Act passed in one summer sets the rates for the year beginning that July. It is also common for an Act to leave the salaried table alone, in which case an earlier Act still governs. Three consecutive years on this page run on one table for exactly that reason, and each says so rather than crediting the Act passed the summer before it.
Why do the older years look so different?
Because the law changed shape, not just rate. One year charged a flat amount for a whole band rather than a percentage. Another stated its cumulative figures deliberately higher than the bands beneath it add up to, so that higher earners did not get the benefit of the lower rates. Where a year does something unusual the table says what it was.
Do these tables apply to business income?
No. These are the slabs for a salaried individual, which apply where salary is more than a stated share of taxable income. Business and association-of-persons income is charged on a separate and much steeper table under the same Division of the First Schedule. The business calculator on this site uses that one.
How far back do these go, and why stop there?
To tax year 2013, which is the first year of the modern table. Before that the law charged a percentage of a person's whole income rather than a rate on each band, with marginal relief to soften the steps between them. That is a different kind of calculation, and stating it in the same shape as these tables would misrepresent it.
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Every withholding rate on one page, with the filer and non-filer columns side by side and the section of the Ordinance against each.
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Filing for a year that has closed
A return can be revised, and an assessment can be amended, for years most people assume are settled. If you are looking up an old year because something needs correcting, that is work we do.