Pakistan Tax Guides

Budget 2025-26 vs 2026-27: Pakistan Salary Tax Comparison & Slabs

Compare Pakistan salary tax slabs between FY 2025-26 and FY 2026-27. Understand changes in tax brackets, take-home pay differences, and high-income surcharges.

Techlo.pk Tax Editorial 3 min read
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Every federal budget in Pakistan introduces crucial modifications to the Income Tax Ordinance, 2001, impacting how much salaried professionals take home each month.

In this guide, we provide a detailed side-by-side comparison of Fiscal Year 2025–2026 and Fiscal Year 2026–2027 salaried tax slabs, highlighting how your take-home pay has shifted.

To check your exact savings or liability across fiscal years, use the Techlo.pk Multi-Year Salary Tax Calculator.


Side-by-Side Slab Comparison

Here is how the progressive salary tax slabs compare between the two fiscal years:

Annual Taxable Income (PKR) FY 2025–2026 Rates FY 2026–2027 Rates Key Difference
Up to Rs. 600,000 0% (Tax Free) 0% (Tax Free) Unchanged (Rs. 50k/mo limit)
Rs. 600,001 – 1,200,000 1% of excess over 600k 1% of excess over 600k Unchanged (Rs. 500/mo at 100k)
Rs. 1,200,001 – 2,200,000 Rs. 6,000 + 11% > 1.2M Rs. 6,000 + 11% > 1.2M Same base rate
Rs. 2,200,001 – 3,200,000 Rs. 116,000 + 23% > 2.2M Rs. 116,000 + 20% > 2.2M 3% lower marginal rate
Rs. 3,200,001 – 4,100,000 Rs. 346,000 + 30% > 3.2M Rs. 316,000 + 25% > 3.2M 5% lower marginal rate
Rs. 4,100,001 – 5,600,000 Rs. 616,000 + 35% > 4.1M Rs. 541,000 + 29% > 4.1M 6% lower marginal rate
Rs. 5,600,001 – 7,000,000 Rs. 616,000 + 35% > 4.1M Rs. 976,000 + 32% > 5.6M 3% lower marginal rate
Above Rs. 7,000,000 35% + High Income Surcharge Rs. 1,424,000 + 35% > 7M Rationalized brackets

Impact on Monthly Take-Home Pay

Let us see how these structural changes affect common salary benchmarks:

1. Monthly Salary of Rs. 100,000 (Rs. 1.2M Annual)

  • FY 2025-26 Tax: Rs. 500 / month (Rs. 6,000 / year)
  • FY 2026-27 Tax: Rs. 500 / month (Rs. 6,000 / year)
  • Difference: No Change. Both fiscal years tax Rs. 600,000 at 1%.

2. Monthly Salary of Rs. 250,000 (Rs. 3.0M Annual)

  • FY 2025-26 Tax: Rs. 116,000 + 23% of 800,000 = Rs. 300,000/yr (Rs. 25,000/mo)
  • FY 2026-27 Tax: Rs. 116,000 + 20% of 800,000 = Rs. 276,000/yr (Rs. 23,000/mo)
  • Net Benefit: You save Rs. 2,000 per month (Rs. 24,000 per year) due to the reduction of the marginal rate from 23% to 20%.

3. Monthly Salary of Rs. 400,000 (Rs. 4.8M Annual)

  • FY 2025-26 Tax: Rs. 616,000 + 35% of 700,000 = Rs. 861,000/yr (Rs. 71,750/mo)
  • FY 2026-27 Tax: Rs. 541,000 + 29% of 700,000 = Rs. 744,000/yr (Rs. 62,000/mo)
  • Net Benefit: You save Rs. 9,750 per month (Rs. 117,000 per year) thanks to the new 29% intermediate slab.

What Salaried Professionals Should Do

  1. Verify Your Employer’s Withholding: Ensure your HR and payroll team have transitioned from the old slabs to the current FY 2026–27 schedule to prevent over-deduction under Section 149.
  2. Review Prior Year Liabilities: If filing delayed tax returns for FY 2024–2025 or FY 2025–2026, use historical slabs to calculate your exact tax dues.
  3. Use the Interactive Comparison Tool: Switch fiscal years with 1 click using the Techlo.pk Salary Tax Calculator to see your personal tax difference.
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Frequently asked questions

Did salary tax rates increase or decrease in FY 2026-2027 compared to FY 2025-2026? â–¼
The tax-free threshold remained at Rs. 600,000 annually. However, middle and upper-middle income brackets were restructured from 6 slabs in FY 2025-2026 to 8 progressive slabs in FY 2026-2027, creating smoother transitions between salary levels.
What was the 10% super tax surcharge in FY 2024-2025 and 9% in FY 2025-2026? â–¼
Finance Acts for FY 24-25 and FY 25-26 introduced an additional surcharge on individuals earning over Rs. 10 million annually (10% in FY 24-25 and 9% in FY 25-26 of total income tax payable).

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