1 July 2024 – 30 June 2025. Single-source individual estimate. No filing or payment is made.
What to enter
Enter taxable profit after tax adjustments, not sales, turnover or bank deposits. This is a normal individual slab estimate. It does not decide allowable expenses or calculate minimum/turnover tax, AOP/company tax, final/separate regimes, export treatment, credits or loss relief.
Tax year 2025: applicable rules
Finance Act 2024 changed both main tables and introduced section 4AB surcharge above the taxable-income threshold.
| Annual income band / condition | Calculation |
|---|---|
| Up to 600,000 | 0 + 0% × income above 0 |
| 600,000 to 1,200,000 | 0 + 15% × income above 600,000 |
| 1,200,000 to 1,600,000 | 90,000 + 20% × income above 1,200,000 |
| 1,600,000 to 3,200,000 | 170,000 + 30% × income above 1,600,000 |
| 3,200,000 to 5,600,000 | 650,000 + 40% × income above 3,200,000 |
| Above 5,600,000 | 1,610,000 + 45% × income above 5,600,000 |
Section 4AB surcharge is 10% of normal slab income tax when taxable income exceeds PKR 10 million.
A worked example for TY2025
For an eligible individual with PKR 1,800,000 annual taxable business profit, the estimated tax is PKR 230,000.
What the estimate excludes
No withholding adjustment, tax credits, minimum tax, final/separate tax regimes, special exemptions, losses or super tax is computed. The tool stops above PKR 150 million. A monthly equivalent is annual estimated tax divided by 12, not a payroll withholding schedule. Results display two decimal places; filing-rounding rules are not applied automatically.
Sources and verification
Income Tax Ordinance, 2001: First Schedule Part I Division I; section 4AB; sections 18–21. Finance Act 2024 / Ordinance edition 30 June 2024 — official FBR PDF. FBR legislation library.
Source/code checked 21 October 2026. Educational estimate; not represented as an independent professional tax review. Confirm current law and your full facts before filing.
Common questions
Can I use this for a different tax year?
Use the year links above. Each normal tax year has its own period and applicable table.
Is this my final tax bill?
No. The result covers only the stated scenario. Withholding, other income, credits and special rules can change your return.
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