For tax year 2027 (2026-27), super tax applies only when income for section 4C is above Rs 500 million, at 8% of the whole income. Banks, petroleum exploration and production companies and fertiliser sellers still pay 10% once income passes Rs 150 million. In 2025-26 the rate climbed from 1% above Rs 150 million to 10% above Rs 500 million.
Enter the income and choose the year and type of taxpayer. The calculator shows the super tax, the slab and the same income under the other year's table.
Super tax rates 2026-27
Tax year 2027, which for most taxpayers is the year from 1 July 2026 to 30 June 2027.
| Income for super tax, 2026-27 | Rate |
|---|---|
| Up to Rs 500 million | Nil |
| Above Rs 500 million | 8% of income |
| Banking company, income above Rs 150 million | 10% of income |
| Petroleum exploration and production (Part I, Fifth Schedule), income above Rs 150 million | 10% of income |
| Income from selling fertiliser, income above Rs 150 million | 10% of income |
Finance Act 2026 abolished super tax for everyone else with income up to Rs 500 million and cut the top rate from 10% to 8%. The FBR's budget summary says the relief does not reach banking, exploration and production, and fertiliser.
Super tax rates 2025-26
Tax year 2026, as amended by Finance Act 2025, which cut each slab from Rs 200 million to Rs 500 million by half a percentage point.
| Income for super tax, 2025-26 | Rate |
|---|---|
| Up to Rs 150 million | Nil |
| Rs 150 million to Rs 200 million | 1% of income |
| Rs 200 million to Rs 250 million | 1.5% of income |
| Rs 250 million to Rs 300 million | 2.5% of income |
| Rs 300 million to Rs 350 million | 3.5% of income |
| Rs 350 million to Rs 400 million | 5.5% of income |
| Rs 400 million to Rs 500 million | 7.5% of income |
| Above Rs 500 million | 10% of income |
How super tax is calculated
Super tax is not a marginal tax. The rate for the band your income falls in applies to all of the income, not just the part above the threshold. That creates a cliff at each limit.
- Work out income for section 4C. It is wider than taxable income. It adds together taxable income, income taxed under the final and fixed tax regimes, and some other income such as dividends and capital gains.
- Find the band in the table for the tax year and your sector.
- Multiply the whole income by that rate. The result is paid on top of normal income tax.
Worked example
A textile group has income of Rs 600 million for section 4C in tax year 2027.
- Band: above Rs 500 million, so 8%
- Super tax: 600,000,000 × 8% = Rs 48,000,000
- The same income in tax year 2026 was taxed at 10%: Rs 60,000,000
A company with Rs 500 million pays nothing in 2026-27, but one with Rs 500,000,001 pays about Rs 40 million. A bank with Rs 200 million pays 10%, or Rs 20 million, because the sector rate is kept.
Second example: tax year 2026
Income of Rs 400 million falls in the Rs 350 million to Rs 400 million band, so the rate is 5.5% and super tax is Rs 22,000,000. In 2026-27 the same income owes no super tax.
Super tax at common incomes, both years
General rates for individuals, AOPs and companies outside the three special sectors.
| Income | 2026-27 | 2025-26 |
|---|---|---|
| Rs 150 million | Rs 0 (0%) | Rs 0 (0%) |
| Rs 200 million | Rs 0 (0%) | Rs 2,000,000 (1%) |
| Rs 300 million | Rs 0 (0%) | Rs 7,500,000 (2.5%) |
| Rs 400 million | Rs 0 (0%) | Rs 22,000,000 (5.5%) |
| Rs 500 million | Rs 0 (0%) | Rs 37,500,000 (7.5%) |
| Rs 600 million | Rs 48,000,000 (8%) | Rs 60,000,000 (10%) |
| Rs 1,000 million | Rs 80,000,000 (8%) | Rs 100,000,000 (10%) |
Exporters and other points
Daily Pakistan reported on 9 September 2026 that amended FBR rules exempt exporters with income above Rs 500 million from super tax when export proceeds are more than 80% of turnover. We have not seen the notification itself, so the calculator does not apply it. Check with your tax adviser.
Super tax applies to individuals and AOPs as well as companies, though few individuals reach Rs 500 million. For normal income tax on a salary see the 2026-27 income tax calculator. For deductions at source on payments, see the withholding tax calculator.
The section 4C definition of income and its sector rules are technical. Use this calculator to see the rate and the size of the charge, and have a chartered accountant confirm the figure for your return.
Super tax questions
What is super tax in Pakistan?
A tax on high earning persons under section 4C of the Income Tax Ordinance, charged on top of normal income tax. It started in tax year 2022 and applies to individuals, AOPs and companies whose income for section 4C passes the threshold in Division IIB of the First Schedule.
What is the super tax rate for 2026-27?
Nil for income up to Rs 500 million and 8% of the whole income above that, for most taxpayers. Banks, petroleum exploration and production companies and income from selling fertiliser pay 10% once income is above Rs 150 million. Finance Act 2026 made these changes.
What were the super tax slabs for 2025-26?
Nil up to Rs 150 million, then 1% up to Rs 200 million, 1.5% up to Rs 250 million, 2.5% up to Rs 300 million, 3.5% up to Rs 350 million, 5.5% up to Rs 400 million, 7.5% up to Rs 500 million and 10% above. Each rate applied to the whole income.
Is super tax charged only on income above the limit?
No. The rate applies to all of the income once it crosses a band. So Rs 600 million in 2026-27 pays 8% of Rs 600 million, which is Rs 48 million, not 8% of Rs 100 million.
Do salaried people pay super tax?
Only if their income for section 4C passes the threshold, which in 2026-27 is Rs 500 million. That is far above almost any salary. Salaried people with income above Rs 10 million used to pay a separate surcharge under section 4AB, which Finance Act 2026 removed for them.
Last reviewed 30 September 2026. Results are estimates; official notices always take precedence.