Tax year 2027
Super Tax Calculator
Super tax sits on top of ordinary income tax rather than replacing it. The thing to understand about it is that it is not progressive: once income passes the threshold, the rate applies to all of it.
We do this for clients:Tax Advisory and FBR Representation in PakistanFinancial Advisory for Businesses in Pakistan
Your section 4C income
Super tax starts at very high income. Nothing you type here leaves your browser.
The section 4C income figure for the whole year.
Enter your section 4C income for the year and this works out the super tax on it.
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 thisdoes 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.
- What your section 4C income is, which is defined in the section itself and is not simply your taxable income
- The ordinary income tax this sits on top of, which has its own calculator
- Whether your business falls in the specified sectors, which changes both the threshold and the rate
- Whether your export receipts genuinely exceed 80% of sales on the section’s own measure, which turns on money actually received
- Tax already paid and anything carried forward
Questions
The questionspeople ask
What is super tax under section 4C?
An extra income tax on persons and businesses with very high income for the year. It sits on top of the ordinary income tax rather than replacing it, so a company in its range pays both.
How much is super tax for 2026-27?
For most businesses and people, nothing at or below five hundred million rupees of section 4C income, and 8% above that. Banks, oil and gas exploration businesses and fertilizer sellers pay 10% once their income passes one hundred and fifty million.
Is super tax charged only on the amount above the threshold?
No, and this is the thing to understand about it. The rate applies to the whole income, not to the excess. A business one rupee above five hundred million pays 8% of everything, which is forty million rupees rather than eight paisa. Crossing the line matters far more here than with any ordinary slab.
What changed for this year?
The six middle bands between one hundred and fifty and five hundred million were removed for most persons, and the top rate came down from 10% to 8%. The same income last year would have been charged somewhere between 1% and 10%. Banks, oil and gas explorers and fertilizer sellers were left on the old basis.
Do exporters pay super tax?
From tax year 2027, not where export proceeds actually received are more than 80% of total sales. It is an exemption from the section rather than a lower rate, so it removes the charge entirely. What matters is money received rather than invoiced.
Is my section 4C income the same as my taxable income?
Not necessarily. Section 4C defines its own income figure, and it is not simply the taxable income from your ordinary computation. Getting that figure right is the harder half of this calculation and it is not something a calculator can do for you.
Also here
Other calculatorsfor this
Corporate Tax
Company income tax on yearly profit at the normal, small-company and banking rates, with the section 113 turnover floor applied where it bites.
Minimum Turnover Tax
The section 113 floor computed on sales instead of profit. You pay whichever is higher, which is why a loss-making business still pays it.
Business & AOP Tax
Income tax for a sole trader, a partnership or a professional firm, on the non-salaried slabs, with the section 4AB surcharge where it applies.
Next step
Section 4C sits on top of everything else.
It is charged alongside ordinary income tax, and the income figure it uses is defined by the section rather than by your computation. We handle both.