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Pakistan Income Tax Rates — 2024-25
Income tax slabs and withholding tax rates from the First Schedule of the Income Tax Ordinance, 2001.
Salaried individuals
Division I, Part I — tax on taxable income of salaried persons (salary is more than 75% of taxable income).
| Taxable income | Rate on excess | Fixed tax |
|---|---|---|
| Rs 0 – 600,000 | 0% | — |
| Rs 600,000 – 1,200,000 | 5% | — |
| Rs 1,200,000 – 2,200,000 | 15% | Rs 30,000 |
| Rs 2,200,000 – 3,200,000 | 25% | Rs 180,000 |
| Rs 3,200,000 – 4,100,000 | 30% | Rs 430,000 |
| Above Rs 4,100,000 | 35% | Rs 700,000 |
Non-salaried & business individuals / AOPs
Division II, Part I — business individuals, sole proprietors and Associations of Persons.
| Taxable income | Rate on excess | Fixed tax |
|---|---|---|
| Rs 0 – 600,000 | 0% | — |
| Rs 600,000 – 1,200,000 | 15% | — |
| Rs 1,200,000 – 1,600,000 | 20% | Rs 90,000 |
| Rs 1,600,000 – 3,200,000 | 30% | Rs 170,000 |
| Rs 3,200,000 – 5,600,000 | 40% | Rs 650,000 |
| Above Rs 5,600,000 | 45% | Rs 1,610,000 |
Withholding tax rate card
Part III — deduction/collection of tax at source. ATL = on the Active Taxpayers’ List (filer); non-ATL = not on the list.
No withholding rates for this year.
No rate matches that filter.
Unofficial reference, based on the FBR withholding rate card and the First Schedule of the Income Tax Ordinance 2001. Provided for general information only — not an official FBR publication and not legal or tax advice. Rates can change with each Finance Act and SROs — always verify against the official FBR rate card before relying on it for filing or any decision.