AOP & Business Income Tax Calculator (Pakistan)

Salary tax, income tax, sales tax, Zakat and more — one place.

An independent set of Pakistani tax calculators built on versioned FBR tax-year data. Pick a tax year, pick a calculator. Estimates only — this is not an official FBR service.

← All calculators
Tax rules: Tax Year 2025–26Status: Awaiting verificationSource: Federal Board of RevenueLast verified: 2026-09-20

AOP & Business Income Tax Calculator

Taxpayer

For an AOP that is a professional firm which law or its regulator’s rules prohibit from incorporating, the top-slab rate is 40% instead of 45%.

PKR

Profit after allowable business expenses, for the whole tax year.

PKR

Anything else taxable at these rates in the same tax year (for example rent).

PKR

Only enter amounts you know are deductible. No exemptions are assumed for you.

Estimated annual income tax

PKR 0

Effective rate 0.00%

Total incomePKR 0
DeductionsPKR 0
Taxable incomePKR 0
Tax on slabsPKR 0
Surcharge (10% of tax, on taxable income above PKR 10,000,000)Not applicable
Total income taxPKR 0
Effective tax rate0.00%
Marginal rate (top slab reached)0%

Tax breakdown by slab

Tax by income slab
Taxable income bandRateIncome in bandTax
Up to Rs. 600,0000%PKR 0—
Rs. 600,000 – 1,200,00015%PKR 0—
Rs. 1,200,000 – 1,600,00020% + PKR 90,000 (tax up to this band)PKR 0—
Rs. 1,600,000 – 3,200,00030% + PKR 170,000 (tax up to this band)PKR 0—
Rs. 3,200,000 – 5,600,00040% + PKR 650,000 (tax up to this band)PKR 0—
Above Rs. 5,600,00045% + PKR 1,610,000 (tax up to this band)PKR 0—
Total taxPKR 0

The surcharge (section 4AB of the Income Tax Ordinance, 2001) is charged on the whole tax once taxable income is above PKR 10,000,000 — not only on the part above it — so tax steps up sharply just past that point.

What this estimate does not cover

  • It starts from your taxable income. It does not compute business profit, depreciation, loss carry-forward or which expenses are allowable.
  • Minimum tax on turnover, final-tax regimes, tax credits and rebates, and tax already withheld or paid in advance are not applied.
  • An individual who earns more than 75% of their taxable income from salary is taxed on the salaried slabs instead — use the Salary Tax Calculator.
  • Companies are taxed at different rates and are not covered here.

This is an estimate from the Tax Year 2025–26 non-salaried individual / AOP slabs. Your actual liability can differ with credits, minimum tax and other adjustments that depend on your circumstances.

This is an independent calculator from Goeroe Digital, not an official FBR website or tool. Results are estimates for information only. Your actual tax liability depends on your circumstances and the applicable law, which can change. For anything official, check FBR guidance or speak to a qualified tax professional.

Don't see the tool you need?

Goeroe Digital builds custom calculators, generators, and business tools on request.

Request a Custom Tool

This is a free tool provided by Goeroe Digital. All results, generated files, and figures are estimates or drafts for general informational use only. Goeroe Digital accepts no responsibility or liability for any output, outcome, loss, or decision arising from the use of these free tools — always review the results yourself before relying on them.