| Type of Company | Tax Year 2025 | Tax Year 2026 | Tax Year 2027+ |
|---|---|---|---|
| Banking Company | 44% | 43% | 42% |
| Small Company | 20% | ||
| Any Other Company | 29% | ||
First Schedule - Part I, Division I – Rates of Tax for Salaried Individuals – Income Tax Ordinance, 2001
| Income Range | Base Tax | Rate % |
|---|---|---|
| 0 – 600,000 | 0 | 0% |
| 600,001 – 1,200,000 | 0 | 1% |
| 1,200,001 – 2,200,000 | 6,000 | 11% |
| 2,200,001 – 3,200,000 | 116,000 | 23% |
| 3,200,001 – 4,100,000 | 346,000 | 30% |
| Above 4,100,001 | 616,000 | 35% |
First Schedule - Part I, Division I – Rates of Tax for Business Individuals – Income Tax Ordinance, 2001
| Income Range | Base Tax | Rate % |
|---|---|---|
| 0 – 600,000 | 0 | 0% |
| 600,001 – 1,200,000 | 0 | 15% |
| 1,200,001 – 1,600,000 | 90,000 | 20% |
| 1,600,001 – 3,200,000 | 170,000 | 30% |
| 3,200,001 – 5,600,000 | 650,000 | 40% |
| Above 5,600,001 | 1,610,000 | 45% |
First Schedule - Part I, Division I – Rates of Tax for AOP – Income Tax Ordinance, 2001
| Income Range | Base Tax | Rate % |
|---|---|---|
| 0 – 600,000 | 0 | 0% |
| 600,001 – 1,200,000 | 0 | 15% |
| 1,200,001 – 1,600,000 | 90,000 | 20% |
| 1,600,001 – 3,200,000 | 170,000 | 30% |
| 3,200,001 – 5,600,000 | 650,000 | 40% |
| Above 5,600,001 | 1,610,000 | 45% |
