Tools · Full Computation

Salary Tax Calculator Pakistan (2025-26)

A free, FBR-slab based salary tax calculator for Pakistan — complete computation of income under the head "Salary" per the Income Tax Ordinance 2001 (Sections 12 & 13, Part I & Sixth Schedule). Fill in what applies to you; everything else can stay at zero.

Fields you fill in Calculated automatically
A

Basic Salary & Allowances

Rs. 0
Basic Salary (annual)
Rs.
Dearness Allowance
Rs.
Cost of Living Allowance
Rs.
House Rent Allowance (cash)
Rs.
Conveyance Allowance
Rs.
Entertainment Allowance Taxable in full unless wholly & necessarily spent in performance of duty.
Rs.
Utilities / Other Allowances
Rs.
Medical Allowance received
Rs.
Working Note 4 Medical Allowance Exemption
Free medical treatment / hospitalization also provided by employer?

If Yes: medical allowance is fully taxable (but the free facility itself is exempt). If No: allowance is exempt up to 10% of Basic Salary above.

Medical Allowance exempt (capped at amount received) Rs. 0
Subtotal — Salary & Allowances Rs. 0
B

Perquisites

Rs. 0
Working Note 1 Accommodation / Housing Perquisite
Basic Salary / Minimum of Time Scale (MTS)
Rs.
Alternate amount — HRA that would've been paid if no accommodation (or Fair Market Rent)
Rs.
Government employee in mufasil (field) area?
Accommodation perquisite (higher of the two) Rs. 0
Working Note 2 Motor Vehicle Perquisite
Cost to employer of acquiring the vehicle (or FMV at lease commencement)
Rs.
Usage
Motor vehicle perquisite Rs. 0

If the vehicle is leased personally by the employee and installments are paid by the employer, the full installment paid is taxable instead.

Working Note 3 Interest-Free / Concessional Loan
Loan amount outstanding during the tax year
Rs.
Benchmark rate for the tax year
%
Actual interest / mark-up rate charged (0 if interest-free)
%
Aggregate loans from employer exceed Rs. 1,000,000? Loans not exceeding Rs. 1 million are exempt from this benefit.
Notional profit chargeable Rs. 0
Provision of Utilities [Sec.13(6)] FMV less amount paid by employee
Rs.
Services of domestic assistant [Sec.13(15)] Salary paid less reimbursement
Rs.
Waiver / payment of employee's obligation by employer [Sec.13(9)&(10)]
Rs.
Transfer of property to employee [Sec.13(11)] FMV less payment by employee
Rs.
Provision of services to employee [Sec.13(11)] FMV less payment by employee
Rs.
Other / Residual perquisites [Sec.13(13)] FMV less payment by employee
Rs.
Subtotal — Perquisites Rs. 0
C

Employee Share Scheme

Rs. 0
Gain on disposal of option/right Consideration received less cost; losses ignored
Rs.
Shares issued without restriction on transfer FMV at issue less cost of option less consideration paid
Rs.
Shares issued with restriction Taxable on free right to transfer/disposal — FMV then less cost
Rs.
Subtotal — Employee Share Scheme Rs. 0
D

Provident Fund, Retirement & Termination

Rs. 0
Working Note 5 Recognized Provident Fund — Excess Contribution/Interest
'Salary' for PF purposes = Basic Salary + Dearness Allowance (annual)
Rs.
Employer's contribution to Recognized PF during the year
Rs.
Excess employer's contribution (taxable) Rs. 0
Interest credited on accumulated PF balance during the year
Rs.
Interest rate credited by the fund (annual %) Reference only
%
Accumulated PF balance (opening, for the 16% test)
Rs.
Excess interest credited (taxable) Rs. 0
Unrecognized PF — employer's contribution & interest Taxable on final payment
Rs.
Unapproved gratuity / pension / superannuation — taxable portion See reference below
Rs.
Amount received on termination of employment Only if NOT opting for average-rate taxation (see separate box below)
Rs.
Working Note 6 Gratuity / Pension Exemption — Quick Reference
Government / statutory body employee: Fully exempt
FBR-approved fund (Cl.12) or approved fund covering all employees (Cl.13(iii)): Fully exempt (Cl.12) / exempt up to Rs. 300,000 (Cl.13(iii))
Unapproved scheme: Exempt up to lower of Rs. 75,000 or 50% of amount receivable
Exceptions — not available: Payment not received in Pakistan; director not a regular employee; payment received by non-resident; (gratuity only) already received gratuity from same/other employer
Subtotal — Retirement / Termination Receipts Rs. 0
E

Other Taxable Receipts

Rs. 0
Tax on salary borne by employer — grossed-up benefit [Sec. 12(3)] Salary grossed up by the tax the employer agreed to bear
Rs.
Any other amount / benefit / perquisite received in connection with employment
Rs.
Subtotal — Other Receipts Rs. 0
F

Less: Deductions

Rs. 0

No deduction is allowed for any expenditure incurred by the employee in earning salary income; losses of other heads cannot be set off against Salary. This section is always Nil — shown for completeness [Sec. 12(4)].

7

Termination Payment — Optional Average Rate [Sec. 12(6)]

If you elect this treatment, exclude the termination amount from Section D above and tax it separately here at the average rate of your last 3 tax years — it is NOT added to your normal taxable salary.

Total tax paid/payable for the 3 preceding tax years
Rs.
Total taxable income for the 3 preceding tax years
Rs.
Amount received on termination of employment (elected)
Rs.
Average rate of tax 0%
Tax on termination payment (separate) Rs. 0

Election must be made in writing to the Commissioner by the due date for filing the return for the year of receipt (or such later date as allowed).

Estimated Result

Total tax payable

Total Income Chargeable Under "Salary"
Rs. 0
Annual Tax
Rs. 0
Monthly Tax
Rs. 0
Breakdown
A. Salary & AllowancesRs. 0
B. PerquisitesRs. 0
C. Share SchemeRs. 0
D. PF / RetirementRs. 0
E. Other ReceiptsRs. 0
Effective tax rate0%
Termination Tax (Sec. 12(6), separate)
Rs. 0

Only applies if you filled in Working Note 7 above — kept separate from the normal salary tax.

Based on Tax Year 2025-26 slabs for salaried individuals. This is an estimate for planning purposes only — actual liability depends on your complete tax profile. Talk to us for an exact figure.

This is the most complete income tax calculator Pakistan offers for salaried employees, built directly from the FBR's official Tax Year 2025-26 slabs. Whether you're checking your liability with a simple tax calculator Pakistan search or need a full FBR tax calculator that accounts for perquisites and provident fund, this tool handles both — making it a reliable FBR salary tax calculator for individuals across Pakistan.

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This tool mirrors our internal working papers, but every case has edge cases. Get in touch and we'll confirm the exact figure before you file.

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