In 2021-22 a salary of Rs 100,000 a month carried income tax of Rs 2,500 a month, and Rs 250,000 carried about Rs 23,542. The year used twelve slabs, from 5% on the first Rs 600,000 above the tax-free limit up to 35% above Rs 75 million a year.
This page is for checking tax on salary paid from 1 July 2021 to 30 June 2022: old payslips, a late return for tax year 2022, or arrears that belong to that year. The comparison shows how the same pay was taxed after the Finance Act 2022 rewrote the slabs.
How the 2021-22 slabs worked
Tax year 2022 had the longest salary table of recent years: twelve slabs, rising in small steps.
- Up to Rs 600,000 a year: no tax.
- Rs 600,000 to 1.2 million: 5% of the amount over Rs 600,000.
- Then 10%, 15%, 17.5%, 20%, 22.5%, 25%, 27.5%, 30% and 32.5% on successive bands.
- Above Rs 75 million: Rs 21,420,000 plus 35%.
Because the steps were small, the rate on each extra rupee rose slowly. A salary had to pass Rs 12 million a year before the 27.5% band started. There was no surcharge on salary in this year.
2021-22 against 2022-23
Monthly tax on the same salary paid for 12 months, under each year's slabs.
| Monthly salary | Tax per month 2021-22 | Tax per month 2022-23 |
|---|---|---|
| Rs 60,000 | Rs 500 | Rs 250 |
| Rs 100,000 | Rs 2,500 | Rs 1,250 |
| Rs 150,000 | Rs 7,500 | Rs 7,500 |
| Rs 250,000 | Rs 23,542 | Rs 23,750 |
| Rs 500,000 | Rs 74,583 | Rs 83,750 |
| Rs 1,000,000 | Rs 195,417 | Rs 246,250 |
| Rs 1,500,000 | Rs 332,917 | Rs 421,250 |
Lower salaries paid less from 2022-23 (Rs 100,000 a month went from Rs 2,500 to Rs 1,250). At Rs 150,000 the two years match. From about Rs 242,000 a month upwards, salaries paid more after the change.
Worked example: Rs 250,000 a month
- Annual salary: Rs 250,000 x 12 = Rs 3,000,000.
- 2021-22 slab: Rs 2,500,001 to Rs 3,500,000, which is Rs 195,000 plus 17.5% of the amount over Rs 2,500,000.
- 17.5% of Rs 500,000 is Rs 87,500. Tax for the year: Rs 282,500.
- Per month: Rs 282,500 / 12 = about Rs 23,542.
The effective rate is about 9.4%. In 2022-23 the same salary paid Rs 285,000, only Rs 2,500 more for the whole year.
A high salary: Rs 1,500,000 a month
Rs 18,000,000 a year falls in the Rs 12 million to 30 million band: Rs 2,345,000 plus 27.5% of Rs 6,000,000 (Rs 1,650,000) = Rs 3,995,000 a year, about Rs 332,917 a month.
Using the 2021-22 figures
- Late or amended return for tax year 2022. Enter the yearly taxable salary from your employer's certificate and compare the tax.
- Arrears relating to 2021-22. These are normally taxed at that year's slabs. Add them to the year's salary in the bonus box to see the extra tax.
- Old disputes. If a notice questions the tax deducted for that year, the slab working below shows the basis.
For the current year, use the salary tax calculator.
Tax slabs 2021-22 for salaried individuals
The twelve slabs for tax year 2022.
| # | Annual taxable income | Tax |
|---|---|---|
| 01 | Up to 600,000 | 0% |
| 02 | 600,001 to 1,200,000 | 5% of the amount over 600,000 |
| 03 | 1,200,001 to 1,800,000 | Rs 30,000 + 10% of the amount over 1,200,000 |
| 04 | 1,800,001 to 2,500,000 | Rs 90,000 + 15% of the amount over 1,800,000 |
| 05 | 2,500,001 to 3,500,000 | Rs 195,000 + 17.5% of the amount over 2,500,000 |
| 06 | 3,500,001 to 5,000,000 | Rs 370,000 + 20% of the amount over 3,500,000 |
| 07 | 5,000,001 to 8,000,000 | Rs 670,000 + 22.5% of the amount over 5,000,000 |
| 08 | 8,000,001 to 12,000,000 | Rs 1,345,000 + 25% of the amount over 8,000,000 |
| 09 | 12,000,001 to 30,000,000 | Rs 2,345,000 + 27.5% of the amount over 12,000,000 |
| 10 | 30,000,001 to 50,000,000 | Rs 7,295,000 + 30% of the amount over 30,000,000 |
| 11 | 50,000,001 to 75,000,000 | Rs 13,295,000 + 32.5% of the amount over 50,000,000 |
| 12 | Above 75,000,000 | Rs 21,420,000 + 35% of the amount over 75,000,000 |
The seven slabs that replaced them are on the 2022-23 calculator.
These figures follow the published slabs for salaried individuals (salary more than 75% of taxable income). They do not account for exempt allowances, tax credits or adjustments your employer may have applied. Your annual tax certificate and filed return are the record that counts. qaaf is not connected with FBR.
2021-22 tax questions
Is 2021-22 the same as tax year 2022?
Yes. The 2021-22 financial year ran from 1 July 2021 to 30 June 2022. Pakistan names the tax year after the June in which it ends, so it is tax year 2022 on the FBR return and on employer certificates.
How much tax on a Rs 100,000 salary in 2021-22?
Rs 2,500 a month. Rs 1,200,000 a year is the top of the 5% slab: 5% of the Rs 600,000 above the tax-free limit is Rs 30,000 for the year. From 2022-23 that rate was halved, so the tax fell to Rs 1,250 a month.
How many salary tax slabs were there in 2021-22?
Twelve, including the tax-free slab up to Rs 600,000. The rates went 0%, 5%, 10%, 15%, 17.5%, 20%, 22.5%, 25%, 27.5%, 30%, 32.5% and 35%. The Finance Act 2022 cut them to seven for tax year 2023.
Did the surcharge apply to salary in 2021-22?
No. There was no surcharge on salaried income in tax year 2022. The surcharge for salaried people with income over Rs 10 million started in tax year 2025.
Last reviewed 2 October 2026. Results are estimates; official notices always take precedence.