Pakistan

Individual - Sample personal income tax calculation

Last reviewed - 04 August 2025

Tax computation of individuals for 2025/26 for salaried individual is as follows:

Particulars	Amount (PKR)
Income earned:
Salary	5,000,000
Benefits	500,000
Less: Deductions
Zakat to approved institutions	(50,000)
Medical allowance	(100,000)

Taxable income	5,350,000

Tax due:
On PKR 4,100,000	616,000
On balance PKR 1,250,000 at 35%	437,500

Total tax due	1,053,500