Tax Card 2026-27 — Your Quick Reference to FBR Rates and Thresholds
A tax card is a one-glance reference that summarizes the income tax slabs, withholding rates, and key deadlines a Pakistani taxpayer needs at their fingertips. Our interactive tax card for fiscal year 2026-27 displays the FBR slab structure for salaried and non-salaried individuals, the income threshold below which no tax is payable, the surcharge trigger, and the annual filing deadline. Rather than hunting through the Finance Act or FBR notifications when you need a rate, you can open this page and find the figure in seconds. Use the tax type selector above to toggle between salaried and non-salaried slabs, and keep the key thresholds below the table in mind whenever you plan your income, deductions, or filing.
Income Tax Slabs for Salaried Individuals
For salaried individuals in Pakistan, the Finance Act sets progressive slabs that apply to annual taxable income. The first PKR 600,000 of annual salary is tax-exempt, effectively a zero-rate band that protects low-income earners. Above that threshold, income is taxed in brackets at progressively higher rates as it crosses each slab boundary — the rate applies only to the portion of income within that bracket, not to the whole income, which is why the effective rate is always lower than the marginal (top) rate. This card displays each slab's lower and upper boundary alongside the applicable rate, so you can see exactly where your income sits and how much of it falls into each bracket. As income rises into the higher brackets, both the marginal and the effective rate climb, and the difference between them narrows.
Salaried vs Non-Salaried: Why the Distinction Matters
The FBR applies different slab structures to salaried individuals (whose tax is withheld at source by the employer under Section 149) and non-salaried individuals such as business owners, self-employed professionals, and freelancers not under the PSB scheme. Non-salaried slabs typically start at a lower exempt threshold and apply somewhat different rates, reflecting the different compliance and withholding dynamics of business income compared with salary. The toggle above lets you switch instantly between the two views so you can confirm which structure applies to your situation — and if you have both salary and business income, each is taxed under its own applicable slabs. Knowing which category you fall into is the first step in computing your liability correctly, since applying the wrong slab set produces a materially wrong estimate.
The 9% Surcharge and High-Income Thresholds
For high earners, an additional 9 percent surcharge applies on the income tax payable when annual taxable income exceeds PKR 10,000,000. Crucially, the surcharge is calculated on the tax amount, not on the income itself — so it compounds on top of the top-bracket tax, significantly increasing the effective rate for very high incomes. Below that threshold, no surcharge applies, but the progressive slab rates already push the marginal rate to its highest level for incomes in the top bracket. When planning large one-time income events — such as a bonus, a property sale, or a business windfall — be aware that crossing the PKR 10 million annual income line triggers the surcharge on top of the slab tax, which can make the timing of income recognition worth considering.
Filing Deadlines and Key Compliance Dates
The annual income tax return filing deadline for individuals in Pakistan is typically September 30 following the end of the tax year (which runs July to June), though extensions are sometimes granted by FBR. Filing on time is essential to remain on the Active Taxpayer List (ATL), which unlocks lower withholding tax rates across dozens of transactions. The withholding tax threshold — the annual income below which no tax is withheld on salary — aligns with the exempt slab of PKR 600,000 for salaried individuals. Beyond income tax, remember that withholding taxes on bank transactions, vehicle registration, property purchases, and dividends differ significantly for filers and non-filers, so being on the ATL is valuable even if your income tax liability is low or zero. Use this card alongside our other Pakistan tax calculators to plan your filing and your withholding obligations.
Frequently Asked Questions
Is the tax card updated for the latest Finance Act? The slabs shown reflect the structure applied in our calculators. Always confirm the exact current rates and any Finance Act changes on the official FBR website before filing.
When is the filing deadline? September 30 is the standard individual return deadline, though FBR may extend it in a given year. Filing on time keeps you on the Active Taxpayer List for the year.
Do these slabs apply to freelancers? Non-salaried slabs apply to general freelancers, but IT exporters under the PSB scheme pay a flat 1% (filer) or 2% (non-filer) presumptive tax instead — use our Freelancer Tax Calculator for that case.
Bookmark this tax card as your quick reference for FBR rates and pair it with our Pakistan tax calculators for full liability planning.
