For 2026-27 there are eight salaried tax slabs, rising from 0% up to Rs 600,000 a year to 35% above Rs 7 million. The 2025-26 and 2024-25 tables each had six slabs, with 35% starting at Rs 4.1 million.
The three tables are below, newest first. Each row shows a fixed amount plus a rate on the income above the slab's starting point. The calculator above uses the same figures if you want your own number.
How to read a slab table
A slab rate applies only to the part of your income inside that slab. It does not apply to the whole salary. The fixed amount in each row is simply the tax already due on all the slabs below it.
So for an annual income of Rs 2,500,000 in 2026-27, you do not pay 20% on Rs 2.5 million. You pay Rs 116,000 (the tax on the first Rs 2.2 million) plus 20% of the Rs 300,000 above it, which is Rs 60,000. Total: Rs 176,000, an effective rate of about 7%.
All figures are annual. Divide by 12 for the monthly deduction, or use the salary tax calculator.
Tax slabs 2026-27 (tax year 2027)
In force from 1 July 2026 under Finance Act 2026. No surcharge for salaried people.
| # | Annual taxable income | Tax |
|---|---|---|
| 01 | Up to 600,000 | 0% |
| 02 | 600,001 to 1,200,000 | 1% of the amount over 600,000 |
| 03 | 1,200,001 to 2,200,000 | Rs 6,000 + 11% of the amount over 1,200,000 |
| 04 | 2,200,001 to 3,200,000 | Rs 116,000 + 20% of the amount over 2,200,000 |
| 05 | 3,200,001 to 4,100,000 | Rs 316,000 + 25% of the amount over 3,200,000 |
| 06 | 4,100,001 to 5,600,000 | Rs 541,000 + 29% of the amount over 4,100,000 |
| 07 | 5,600,001 to 7,000,000 | Rs 976,000 + 32% of the amount over 5,600,000 |
| 08 | Above 7,000,000 | Rs 1,424,000 + 35% of the amount over 7,000,000 |
What changed in 2026-27
The bottom three slabs were left alone. Above Rs 2.2 million the rates fell: 23% became 20%, and 30% became 25%. The old single 35% band above Rs 4.1 million was split into 29%, 32% and 35%, with 35% now starting at Rs 7 million. The 9% surcharge on salaried income above Rs 10 million was removed. Details and examples are on the 2026-27 calculator page.
Income tax slabs 2025-26 (tax year 2026)
Applied from 1 July 2025 to 30 June 2026 under Finance Act 2025. A 9% surcharge applied on the tax where taxable income was above Rs 10 million.
| # | Annual taxable income | Tax |
|---|---|---|
| 01 | Up to 600,000 | 0% |
| 02 | 600,001 to 1,200,000 | 1% of the amount over 600,000 |
| 03 | 1,200,001 to 2,200,000 | Rs 6,000 + 11% of the amount over 1,200,000 |
| 04 | 2,200,001 to 3,200,000 | Rs 116,000 + 23% of the amount over 2,200,000 |
| 05 | 3,200,001 to 4,100,000 | Rs 346,000 + 30% of the amount over 3,200,000 |
| 06 | Above 4,100,000 | Rs 616,000 + 35% of the amount over 4,100,000 |
What changed in 2025-26
This budget focused on the lower and middle slabs. The first taxable slab dropped from 5% to 1%, and the next from 15% to 11%. The 25% slab became 23%. The 30% and 35% rates stayed, but their fixed amounts fell because less tax was due on the income beneath them. The salaried surcharge fell from 10% to 9%. See the 2025-26 calculator for worked figures.
Income tax slabs 2024-25 (tax year 2025)
Applied from 1 July 2024 to 30 June 2025 under Finance Act 2024. A 10% surcharge applied on the tax where taxable income was above Rs 10 million.
| # | 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 2,200,000 | Rs 30,000 + 15% of the amount over 1,200,000 |
| 04 | 2,200,001 to 3,200,000 | Rs 180,000 + 25% of the amount over 2,200,000 |
| 05 | 3,200,001 to 4,100,000 | Rs 430,000 + 30% of the amount over 3,200,000 |
| 06 | Above 4,100,000 | Rs 700,000 + 35% of the amount over 4,100,000 |
What was in place in 2024-25
Finance Act 2024 set six slabs: 0%, 5%, 15%, 25%, 30% and 35%. It also brought in the section 4AB surcharge at 10% for individuals with taxable income over Rs 10 million, including salaried people.
Monthly tax at common salaries, all three years
The same salary run through each year's table, including any surcharge.
| Monthly salary | Tax per month 2026-27 | Tax per month 2025-26 | Tax per month 2024-25 |
|---|---|---|---|
| Rs 60,000 | Rs 100 | Rs 100 | Rs 500 |
| Rs 100,000 | Rs 500 | Rs 500 | Rs 2,500 |
| Rs 150,000 | Rs 6,000 | Rs 6,000 | Rs 10,000 |
| Rs 200,000 | Rs 13,000 | Rs 13,500 | Rs 19,167 |
| Rs 300,000 | Rs 34,667 | Rs 38,833 | Rs 45,833 |
| Rs 500,000 | Rs 92,000 | Rs 106,750 | Rs 113,750 |
| Rs 1,000,000 | Rs 264,500 | Rs 307,108 | Rs 317,625 |
At Rs 150,000 a month tax fell from Rs 10,000 in 2024-25 to Rs 6,000 in the next two years. At Rs 500,000 it fell from Rs 113,750 to Rs 106,750, then to Rs 92,000.
These are the salaried slabs. They apply where salary is more than 75% of your taxable income. Business people, landlords and other non-salaried individuals use a different table. qaaf is not connected with FBR; check your tax certificate for your final figure.
Tax slab questions
How many tax slabs are there for salaried people in 2026-27?
Eight. They are 0% up to Rs 600,000, then 1%, 11%, 20%, 25%, 29%, 32% and 35%. The last slab starts at Rs 7 million a year. In 2025-26 and 2024-25 there were six slabs, with the top 35% rate starting at Rs 4.1 million.
What is the tax-free limit on salary?
Rs 600,000 a year, which works out to Rs 50,000 a month. It has been the same in 2024-25, 2025-26 and 2026-27. Income above it is taxed only on the amount over Rs 600,000, starting at 1% in the two newer years and 5% in 2024-25.
Does the slab rate apply to my whole salary?
No. Pakistan uses a marginal system. Each rate applies only to the income that falls inside its slab. Moving into a higher slab only raises tax on the extra rupees. The one exception in older years was the surcharge, which applied to the whole tax once income crossed Rs 10 million.
Which slabs apply to a freelancer or business owner?
Not these ones, unless salary makes up more than 75% of your taxable income. Non-salaried individuals have their own table under the First Schedule, with different rates. This page and its calculator cover salaried individuals only.
Where do these slab figures come from?
From the First Schedule to the Income Tax Ordinance 2001, as amended by each year's Finance Act. We cross-checked each table against published summaries by KPMG and A.F. Ferguson. We have not checked them against FBR's own consolidated text, so use that if you need a formal reference.
Last reviewed 29 September 2026. Results are estimates; official notices always take precedence.