How the tax is worked out for each year
Each salary is turned into a yearly figure and taxed under the salaried table for its own tax year. The slab's fixed amount is added to its percentage of the salary above the slab's start, so only the part of the salary inside a slab is taxed at that slab's rate. Where the yearly salary is above Rs 10,000,000, the section 4AB surcharge for that year is added on top of the slab tax.
A tax year runs from 1 July to 30 June and takes the name of the year it ends in: tax year 2024 is 1 July 2023 to 30 June 2024, tax year 2025 is 1 July 2024 to 30 June 2025, and so on.
Tax year 2024 salaried rates
1 July 2023 to 30 June 2024. Finance Act, 2023 table, quoted as the superseded table in later editions.
| Yearly taxable salary | Tax |
|---|---|
| Rs 0 to Rs 600,000 | 0% |
| Rs 600,001 to Rs 1,200,000 | 2.5% of the amount above Rs 600,000 |
| Rs 1,200,001 to Rs 2,400,000 | Rs 15,000 + 12.5% of the amount above Rs 1,200,000 |
| Rs 2,400,001 to Rs 3,600,000 | Rs 165,000 + 22.5% of the amount above Rs 2,400,000 |
| Rs 3,600,001 to Rs 6,000,000 | Rs 435,000 + 27.5% of the amount above Rs 3,600,000 |
| Above Rs 6,000,000 | Rs 1,095,000 + 35% of the amount above Rs 6,000,000 |
Tax year 2025 salaried rates
1 July 2024 to 30 June 2025. Finance Act, 2024 table.
| Yearly taxable salary | Tax |
|---|---|
| Rs 0 to Rs 600,000 | 0% |
| Rs 600,001 to Rs 1,200,000 | 5% of the amount above Rs 600,000 |
| Rs 1,200,001 to Rs 2,200,000 | Rs 30,000 + 15% of the amount above Rs 1,200,000 |
| Rs 2,200,001 to Rs 3,200,000 | Rs 180,000 + 25% of the amount above Rs 2,200,000 |
| Rs 3,200,001 to Rs 4,100,000 | Rs 430,000 + 30% of the amount above Rs 3,200,000 |
| Above Rs 4,100,000 | Rs 700,000 + 35% of the amount above Rs 4,100,000 |
Tax year 2026 salaried rates
1 July 2025 to 30 June 2026. Finance Act, 2025 table.
| Yearly taxable salary | Tax |
|---|---|
| Rs 0 to Rs 600,000 | 0% |
| Rs 600,001 to Rs 1,200,000 | 1% of the amount above Rs 600,000 |
| Rs 1,200,001 to Rs 2,200,000 | Rs 6,000 + 11% of the amount above Rs 1,200,000 |
| Rs 2,200,001 to Rs 3,200,000 | Rs 116,000 + 23% of the amount above Rs 2,200,000 |
| Rs 3,200,001 to Rs 4,100,000 | Rs 346,000 + 30% of the amount above Rs 3,200,000 |
| Above Rs 4,100,000 | Rs 616,000 + 35% of the amount above Rs 4,100,000 |
Tax year 2027 salaried rates
1 July 2026 to 30 June 2027. Finance Act, 2026 table, printed page 509 of the edition amended to 30.06.2026.
| Yearly taxable salary | Tax |
|---|---|
| Rs 0 to Rs 600,000 | 0% |
| Rs 600,001 to Rs 1,200,000 | 1% of the amount above Rs 600,000 |
| Rs 1,200,001 to Rs 2,200,000 | Rs 6,000 + 11% of the amount above Rs 1,200,000 |
| Rs 2,200,001 to Rs 3,200,000 | Rs 116,000 + 20% of the amount above Rs 2,200,000 |
| Rs 3,200,001 to Rs 4,100,000 | Rs 316,000 + 25% of the amount above Rs 3,200,000 |
| Rs 4,100,001 to Rs 5,600,000 | Rs 541,000 + 29% of the amount above Rs 4,100,000 |
| Rs 5,600,001 to Rs 7,000,000 | Rs 976,000 + 32% of the amount above Rs 5,600,000 |
| Above Rs 7,000,000 | Rs 1,424,000 + 35% of the amount above Rs 7,000,000 |
Surcharge on salaried people, section 4AB
| Tax year | Surcharge where taxable income is above Rs 10,000,000 |
|---|---|
| 2024 | 0% |
| 2025 | 10% |
| 2026 | 9% |
| 2027 | 0% |
Section 4AB was inserted by the Finance Act, 2024, so there is no surcharge in tax year 2024. The Finance Act, 2026 substituted its proviso so that no surcharge is payable on income under the head Salary from tax year 2027. Super tax under section 4C applies only where income passes Rs 150 million, and is added when it does.
Where the rates come from
Every rate is read from the Income Tax Ordinance, 2001 as consolidated by FBR. The rates on this page were last checked against the official text on 2026-09-26.
- Income Tax Ordinance, 2001, First Schedule, Part I, Division I, clause (2), salaried table for tax year 2027 (as amended to 2026-06-30) official file
- Income Tax Ordinance, 2001, edition amended to 31.07.2025, salaried table for tax year 2026 (as amended to 2025-07-31) official file
- Income Tax Ordinance, 2001, edition amended to 30.06.2024, salaried table for tax year 2025 (as amended to 2024-06-30) official file
- Income Tax Ordinance, 2001, section 4, section 4AB surcharge, which this edition prints after section 4 (as amended to 2026-06-30) official file
- Income Tax Ordinance, 2001, section 12, salary (as amended to 2026-06-30) official file
Common questions
Why is the tax on the same salary different in each tax year?
Each Finance Act substituted the salaried rate table in Division I of Part I of the First Schedule. The tax-free limit stayed at Rs 600,000 a year from tax year 2024 to 2027, but the slab widths and rates changed, and the section 4AB surcharge on salaried people changed too.
Which dates does each tax year cover?
A tax year runs from 1 July to the following 30 June and is named after the year it ends in. Tax year 2024 is 1 July 2023 to 30 June 2024; Tax year 2025 is 1 July 2024 to 30 June 2025; Tax year 2026 is 1 July 2025 to 30 June 2026; Tax year 2027 is 1 July 2026 to 30 June 2027.
Which year had the highest tax on a middle income salary?
For a salary of Rs 1,800,000 a year, tax year 2025 had the highest tax at Rs 120,000, against Rs 90,000 in 2024 and Rs 72,000 in 2026 and 2027. The ranking can differ at other salaries, which is why the calculator lets you enter your own figures.
Is the surcharge included?
Yes. Where taxable income is above Rs 10,000,000, the calculator adds the section 4AB surcharge at the salaried rate for that year: 2024: 0%, 2025: 10%, 2026: 9%, 2027: 0%. Section 4AB did not exist for tax year 2024.
Does the calculator include tax credits or other income?
No. It applies the salaried table to the yearly taxable salary you enter for each year. Tax credits, reductions and income under other heads are not included, and the salaried table only applies where salary is more than 75% of taxable income.