1 July 2022 – 30 June 2023. Single-source individual estimate. No filing or payment is made.
What to enter
Enter annual or monthly rent chargeable under section 15 from an ordinary building. Section 15A(1)(a) allows a one-fifth building-repairs allowance. Other deductions are not automatic: verify their legal conditions and limits before entering the annual amount. Tax is then estimated using normal non-salaried individual slabs, not the section 155 rent-withholding table. Mixed income and losses require a separate calculation.
Tax year 2023: applicable rules
This year uses the Finance Act 2022 tables. The salary table has seven bands; it must not be replaced with later-year rates.
| Annual income band / condition | Calculation |
|---|---|
| Up to 600,000 | 0 + 0% × income above 0 |
| 600,000 to 800,000 | 0 + 5% × income above 600,000 |
| 800,000 to 1,200,000 | 10,000 + 12.5% × income above 800,000 |
| 1,200,000 to 2,400,000 | 60,000 + 17.5% × income above 1,200,000 |
| 2,400,000 to 3,000,000 | 270,000 + 22.5% × income above 2,400,000 |
| 3,000,000 to 4,000,000 | 405,000 + 27.5% × income above 3,000,000 |
| 4,000,000 to 6,000,000 | 680,000 + 32.5% × income above 4,000,000 |
| Above 6,000,000 | 1,330,000 + 35% × income above 6,000,000 |
No section 4AB surcharge applies for this selected year.
A worked example for TY2023
For an eligible individual with PKR 1,800,000 annual building rent chargeable under section 15, the estimated tax is PKR 102,000. This includes a PKR 360,000 repairs allowance and no other deductions, leaving PKR 1,440,000 taxable rental income.
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 15 and 15A. Finance Act 2022 / Ordinance edition 30 June 2022 — 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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