Non-salaried individual & AOP slabs
These are the slabs for anyone whose income is mostly from business or a profession. The top rate is higher than the salaried table and it kicks in at a much lower income, which is why a shopkeeper and an employee on the same profit can pay very different amounts.
| Slab | Annual taxable income (PKR) | Rate | Fixed tax |
|---|---|---|---|
| 1 | Up to 600,000 | 0% | — |
| 2 | 600,001 – 1,200,000 | 15% | — |
| 3 | 1,200,001 – 1,600,000 | 20% | Rs 90,000 |
| 4 | 1,600,001 – 3,200,000 | 30% | Rs 170,000 |
| 5 | 3,200,001 – 5,600,000 | 40% | Rs 650,000 |
| 6 | Above 5,600,000 | 45% | Rs 1,610,000 |
Professional tax calculator Pakistan: doctors, lawyers, consultants
If you practise on your own account, running a clinic, a set of chambers, a design studio or a tuition centre, you are taxed as a non-salaried individual. The table above is therefore the one for your net professional income, and this page works as a professional tax calculator Pakistan self-employed people can use for the slab part of the bill.
Enter profit after allowed expenses, not fees collected. Advance tax already withheld from your receipts is credited against the final figure on your return, so deduct it yourself when you compare the result with what you have already paid.
Agricultural income tax calculator Pakistan: what this page can and can’t do
Farm income is exempt from federal income tax, and provinces have started taxing it themselves. Punjab’s published table for 2025-26 has the same shape as the one above, nothing up to Rs 600,000 and then 15% rising to 45%. Other provinces do it differently, Khyber Pakhtunkhwa and Balochistan have also used per-acre charges, and some provincial notices have been challenged, so the position keeps shifting.
You can type net farm income into the calculator above for a rough slab estimate. It will not handle per-acre tax, livestock rules or any provincial surcharge, so use the result to plan and take the real figure from your provincial revenue office.
Before you rely on the number
Does the calculator work out my business expenses?
No. It expects net taxable income, which means you have already taken off rent, wages, utilities, the cost of stock and depreciation as the Ordinance allows. If you are unsure what counts, ask your accountant before you type a number in.
What about minimum tax on turnover?
Some businesses owe a minimum tax on turnover under Section 113, even in a year when they make a loss. This tool only taxes positive net income, so it will not tell you whether the minimum tax would have been higher.
Is a partnership taxed differently from a sole proprietor?
Not here. Both use the same slab table, and the toggle only changes the label on your result. A registered company is a different matter and pays corporate rates.
I have a salary and a small business. Which slabs apply?
It comes down to proportions. If salary makes up at least 75% of your total income you are treated as a salaried individual and the salary page is the right one. If business or professional income is more than a quarter of the total, the non-salaried table on this page applies to the lot.
Kya dukandar aur salaried employee ek jaisa tax dete hain?
Nahi. Business aur AOP income par rate salaried slabs se zyada hai aur jaldi shuru hota hai, is liye alag calculator hai.