Pakistan main Finance Act 2025 ke through income tax slabs main kafi ahem tabdeeliyaan ki gayi hain. Khas tor par lower aur middle-income salaried individuals kay liye badi relief di gayi hai. Yeh guide aapko FBR kay naye tax slabs 2025-26 ko samajhne aur apna tax calculate karne main madad karega.
Finance Act 2025 ne salaried class ko bari relief di. Pehle 600,001 se 1,200,000 wale bracket main tax rate 2.5% tha jo ab sirf 1% reh gaya. Yeh 80% se zyada ki kami hai! Agar aap Rs. 100,000 monthly kamate hain to aap ka annual tax sirf Rs. 6,000 hai - pehle Rs. 15,000 tha. Aap ki bachat Rs. 9,000 saalana.
| Annual Taxable Income (PKR) | Tax Rate | Fixed Component |
|---|---|---|
| 0 � 600,000 | 0% | Nil � Fully Exempt |
| 600,001 � 1,200,000 | 1% | Nil |
| 1,200,001 � 2,200,000 | 11% | Rs. 6,000 |
| 2,200,001 � 3,200,000 | 23% | Rs. 116,000 |
| 3,200,001 � 4,100,000 | 30% | Rs. 346,000 |
| Above 4,100,000 | 35% | Rs. 616,000 |
Agar aap ki annual taxable income 10 million (1 crore) rupees se zyada hai to computed tax par an additional 9% surcharge lagta hai. Yeh surcharge FY 2025-26 kay liye salaried individuals kay liye 9% hai (pehle 10% tha).
Step-by-step example: Monthly salary Rs. 200,000 (annual Rs. 2,400,000)
| Monthly Salary (PKR) | Annual Income | Annual Tax | Effective Rate |
|---|---|---|---|
| 50,000 | 600,000 | Rs. 0 | 0% |
| 75,000 | 900,000 | Rs. 3,000 | 0.33% |
| 100,000 | 1,200,000 | Rs. 6,000 | 0.5% |
| 150,000 | 1,800,000 | Rs. 72,000 | 4.0% |
| 200,000 | 2,400,000 | Rs. 162,000 | 6.75% |
| 300,000 | 3,600,000 | Rs. 438,000 | 12.2% |
| 500,000 | 6,000,000 | Rs. 1,156,000 | 19.3% |