Income Tax 2025-2026

📊 Pakistan Tax Toolkit 2025-26

Finance Act 2025 · All Income Tax Categories · Professional Edition

🧑‍💼 Individual Income Tax

Salary / Business · Pension (progressive slabs + surcharge)

Salary / Business
Pension
Taxable IncomeRs 0
Slab / Rate—
Base TaxRs 0
📌 Total Tax PayableRs 0
Net Income After TaxRs 0
✔️ Surcharge 9% u/s 4AB applies when income > Rs. 10 million.

🏢 Corporate Income Tax

Companies · Small, Banking, Other, ACT

Applicable Rate—
Tax LiabilityRs 0
Effective Tax Rate0%
Rates as per First Schedule Part I Division II (Finance Act 2025).

🏠 Property Transaction Tax

Advance tax u/s 236C (Seller) or 236K (Buyer)

Seller (236C)
Buyer (236K)
Property ValueRs 0
Applicable Rate0%
📄 Advance Tax PayableRs 0
Rates vary by role and filer status (non-filer rates up to 11.5% seller / 18.5% buyer).

📈 Capital Gains Tax (CGT)

Immovable property (holding period) or listed securities

Capital GainRs 0
CGT Rate0%
Tax on GainRs 0
For immovable: sliding scale based on holding period; for shares: flat 12.5%.
✅ All calculations based on Finance Act 2025 & official Tax Rate Card 2025-26.