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Pakistan Business Tax Calculator 2026-27

Updated Sep 2026 Used 1 times
Choose professional AOP only for a professional firm prohibited from incorporating by law or its regulating body's rules.
The receipts-minus-expenses path is a planning bridge, not a tax-return profit-and-loss statement.
Enter taxable non-salary income after allowable deductions.
Gross business receipts before allowable expenses.
Use only expenses supportable under the applicable income-tax rules.
Enter only a credit amount already computed under the applicable provision.
Used only to estimate the remaining balance or excess paid; it does not change gross liability.

Guest calculations stay on this device. Signed-in results sync privately.

Your result

Business Income Tax

Enter your values, then calculate to see a verified result.

Inputs usedReview the information used for this result.
Full calculation and sourcesReview the statutory bridge, assumptions, and version.

Versioned calculationFormula v1.2.0

Tax Year 2027Source-versionedFormula v1.2.0

What is estimated

Federal normal income tax for an ordinary individual/AOP or a qualifying professional AOP with taxable non-salary business income.

Method

The six-band non-salary schedule is applied progressively, the qualifying professional-AOP top-rate cap is respected, and section 4AB surcharge is shown separately.

Important boundary

Company tax, turnover-based minimum tax, final regimes and sector schedules require separate calculations.

Result actions

Interpretation

is the modeled amount for the selected path.

.

Confirm the result against the actual return and current official guidance.

Use this result

Keep exploring

3 available tools
Pakistan Freelancer Tax Calculator 2026-27Open the related source-versioned calculator.Pakistan Company Income Tax Calculator 2026-27Open the related source-versioned calculator.Pakistan Super Tax Calculator 2026-27Open the related source-versioned calculator.
Public verification recordFormula v1.2.0
Review scope
Pakistan Tax Year 2027 / FY 2026-27 Calculation And Content Review
Review team
CalculatorGeek Tax Review Team
Verified
2026-09-20
Next source review
2027-06-30
Automated fixtures
4 cases

Review method

Primary-law mapping, FBR rate-card comparison, boundary fixtures, definition validation, and responsive browser QA.

Known limitations

  • This workflow assumes the non-salary schedule applies; mixed salary and business income can require a different route.
  • Company tax, turnover-based minimum tax, final regimes and sector schedules require separate calculations.
  • This is an educational estimator, not an FBR assessment, tax return, legal opinion or professional tax advice.
  • Recheck the governing law, rates, and official guidance when the tax year or taxpayer facts change.

Primary sources

Published calculation checks

CaseInputsExpected result
Zero band{"annual_tax":0}
Second band upper edge{"annual_tax":90000,"marginal_rate":15}
Surcharge above ten million{"base_tax":4040000,"surcharge":404000,"annual_tax":4444000}
On this page

What this calculator covers

Estimate TY2027 federal normal income tax for an individual or AOP whose income follows the non-salary schedule. Enter known taxable business income or build a planning figure from gross receipts less documented allowable expenses.

A qualifying professional AOP that is prohibited from incorporating can select its separate 40% top-rate path. Freelancers choosing a receipt-specific withholding route should start with the Pakistan Freelancer Tax Calculator 2026-27.

How the result is calculated

The six-band non-salary schedule is applied progressively. The ordinary path reaches 45%; a qualifying professional AOP uses 40% instead of 45% in the top band. A 10% section 4AB surcharge on computed tax is added when taxable income exceeds PKR 10 million.

Worked check: PKR 3,200,000 produces PKR 650,000 before credits. A company uses the separate Pakistan Company Income Tax Calculator 2026-27.

How to use the result

Annual tax is the modeled liability after entered credits. Tax already paid is then reconciled into a balance payable or an excess-paid amount, without changing gross liability.

Continue with Pakistan Freelancer Tax Calculator 2026-27 or Pakistan Company Income Tax Calculator 2026-27 for the next calculation.

Important boundaries

This calculator assumes the non-salary schedule applies. Where salary exceeds 75% of total taxable income, use the Pakistan Salary Tax Calculator and obtain advice for mixed heads.

Company tax, section 113 minimum tax, final regimes and sector schedules require separate calculations. The receipts-minus-expenses path does not determine whether every entered expense is legally allowable.

Primary sources

Prepared from the official sources listed below. Source, calculation, content, and browser checks were completed on September 20, 2026. Recheck when the governing law changes or before Tax Year 2028.

Frequently asked questions

Which taxpayer type should I choose?

Choose ordinary for a non-salaried individual or ordinary AOP. Choose professional AOP only when the professional firm is prohibited from incorporating by law or the rules of its regulating body.

Can I calculate profit from receipts and expenses?

Yes, as a planning bridge. The tool subtracts entered documented allowable expenses from gross receipts, but it cannot decide whether an expense is legally deductible.

What does balance payable mean?

It is modeled annual liability after entered credits minus advance or withholding tax already paid. An excess-paid result is shown separately.

Does this include minimum turnover tax?

No. Section 113 minimum tax, final regimes, company tax and special sector schedules require separate calculations.