[{"data":1,"prerenderedAt":154},["ShallowReactive",2],{"income-tax-calculator-pakistan":3},{"id":4,"title":5,"bestFor":6,"body":12,"country":26,"countryFacts":27,"countrySlug":33,"description":18,"excerpt":34,"extension":35,"faqs":36,"flag":49,"heroImage":34,"howItWorks":50,"lastUpdated":54,"meta":55,"metaDescription":57,"metaTitle":58,"navigation":59,"otherTaxes":60,"pageType":81,"path":82,"relatedFormations":83,"relatedGuides":84,"seo":85,"stem":86,"summaryCards":87,"taxBracketSections":104,"taxBrackets":105,"taxRates":128,"taxSlug":145,"taxType":146,"visas":147,"watchOut":148,"__hash__":153},"taxes\u002Fcountry\u002Fpakistan\u002Fincome-tax.md","Income tax in Pakistan",[7,8,9,10,11],"Employees","Expats","Contractors","High earners","Cross-border workers",{"type":13,"value":14,"toc":22},"minimark",[15,19],[16,17,18],"p",{},"Pakistani salary tax is base-plus math: each band states a fixed amount plus the marginal rate on the excess — PKR 6,000 plus 11% into the third band, up to PKR 616,000 plus 35% at the very top. The 2025 relief cut the second slice from 5% to 1%, so incomes to PKR 1.2 million barely feel tax at all. Past PKR 10 million a 9% surcharge on the computed tax lifts the summit, while non-salaried earners climb a separate, steeper ladder to 45% with 10% surcharge. Salaried status itself needs salary above three-quarters of total income.",[16,20,21],{},"Filer status shadows every calculation. Active-taxpayer-list members face the published rates while non-filers pay doubled withholding on dividends, banking, property and contracts — the system's bluntest compliance tool. Residents report worldwide income with relief for foreign-taxed salary, short-term foreigners get three exempt years, and returning citizens two. Non-residents pay on Pakistani sources through Section 101 sourcing: local employment, rents, resident-company dividends and property gains. The July-to-June year with September filing keeps the rhythm distinct from calendar-year neighbours.",{"title":23,"searchDepth":24,"depth":24,"links":25},"",2,[],"Pakistan",{"region":28,"currency":29,"taxTreaties":30,"euBlacklist":31,"fatfStatus":32},"Asia","PKR","65+","No","Not listed","pakistan",null,"md",[37,40,43,46],{"question":38,"answer":39},"Do expats pay income tax in Pakistan?","Yes, if resident or earning Pakistani income. Residents pay on worldwide income with foreign-tax and short-stay reliefs.",{"question":41,"answer":42},"What is the top income tax rate in Pakistan?","35% past PKR 4.1 million for salaried plus 9% surcharge past PKR 10 million; 45% top for non-salaried business income.",{"question":44,"answer":45},"How much is tax-free in Pakistan?","PKR 600,000 of salaried income, with the next slice at just 1% to PKR 1.2 million.",{"question":47,"answer":48},"Is business income taxed differently from salary?","Yes. Non-salaried ladders run 15% to 45% against 1% to 35% salaried, with different surcharges.","🇵🇰",[51,52,53],"Pakistan taxes residents on worldwide income across July-to-June years. Presence of 183 days, 120 days plus three-year history, or posted government service each trigger residence.","Salaried bands run 0% to PKR 600,000, 1% of excess to PKR 1.2 million, 11% to PKR 2.2 million, 23% to PKR 3.2 million, 30% to PKR 4.1 million and 35% above. A 9% surcharge applies past PKR 10 million.","Non-salaried individuals and associations face 0% to 45% on steeper ladders. Employers withhold monthly with September 30 filing.","September 2026",{"taxCalculatorFormula":56},"pakistan-2026","Pakistan income tax guide for expats and employees. See salaried bands, 9% surcharge, business ladders, filer status and residence.","Pakistan income tax: 2026 salaried bands and surcharge",true,[61,65,69,73,77],{"title":62,"slug":63,"icon":64},"Wealth tax","wealth-tax","💰",{"title":66,"slug":67,"icon":68},"Inheritance tax","inheritance-tax","🏛️",{"title":70,"slug":71,"icon":72},"Capital gains tax","capital-gains-tax","📈",{"title":74,"slug":75,"icon":76},"Corporate tax","corporate-tax","🏢",{"title":78,"slug":79,"icon":80},"Dividend tax","dividend-tax","💸","tax","\u002Fcountry\u002Fpakistan\u002Fincome-tax",[],[],{"title":5,"description":18},"country\u002Fpakistan\u002Fincome-tax",[88,92,96,100],{"label":89,"value":90,"note":91},"Salaried tax","0% - 35%","Six bands",{"label":93,"value":94,"note":95},"Zero band","PKR 600,000","No tax below",{"label":97,"value":98,"note":99},"Surcharge","9%","Past PKR 10M",{"label":101,"value":102,"note":103},"Business top","45%","Non-salaried",[],[106,110,114,118,121,124],{"band":107,"rate":108,"note":109},"Up to PKR 600,000","0%","Tax-free band, salaried",{"band":111,"rate":112,"note":113},"PKR 600,001 to PKR 1,200,000","1%","On excess over PKR 600,000",{"band":115,"rate":116,"note":117},"PKR 1,200,001 to PKR 2,200,000","PKR 6,000 + 11%","Base plus marginal",{"band":119,"rate":120,"note":117},"PKR 2,200,001 to PKR 3,200,000","PKR 116,000 + 23%",{"band":122,"rate":123,"note":117},"PKR 3,200,001 to PKR 4,100,000","PKR 346,000 + 30%",{"band":125,"rate":126,"note":127},"PKR 4,100,001 and above","PKR 616,000 + 35%","Top rate before 9% surcharge",[129,131,133,136,139,142],{"label":93,"value":94,"badge":130},"Salaried",{"label":132,"value":112},"Second slice",{"label":134,"value":135},"Middle rates","11% \u002F 23%",{"label":137,"value":138},"Upper rate","30%",{"label":140,"value":141},"Top rate","35%",{"label":143,"value":144},"Surcharge line","PKR 10M","income-tax","Income tax",[],[149,150,151,152],"Salaried status needs salary above 75% of income. Mixed earners fall into the steeper 45%-top business ladders.","The surcharge is 9% of tax, not income, past PKR 10 million. Non-salaried surcharge runs 10% on the same line.","Foreign-salary relief needs foreign tax paid. Short-term foreigner and returning-citizen exemptions have strict year limits.","Filer status changes every withholding. Non-filers pay doubled rates across salary, dividends, banking and property.","WTtTQStpTuF8Gy_D9H8n_coB32LPELfwu_Z-yMsbyBI",1788594247186]