Pakistan Business Tax Calculator 2026-27

Use it when most of your income is from business, a profession, or a partnership (AOP) rather than a job — that is, when your salary is 75% or less of your total taxable income. Only if salary is more than 75% do the lower salaried rates apply, and you should use the salary calculator instead.

An AOP (Association of Persons) is two or more people in business together, such as a partnership. It is taxed as a single unit on its profit using the same slab rates as a sole trader. Members are generally not taxed again on their share of that profit.

A professional-firm AOP is a partnership of professionals (for example a law or accountancy firm) that the law does not allow to become a company. Since 2024-25 its top tax rate is capped at 40% instead of 45%. For 2023-24 and earlier the top rate was 35% for every business taxpayer, so the cap changes nothing in those years.

Tax already collected from you during the year — on utilities, imports, contracts, and so on — counts towards your yearly bill. Enter it in the "tax already paid" box and the calculator shows the balance you still owe after that credit.

Since 2024-25, a surcharge applies when your yearly taxable income is above Rs. 10 million. It is charged on the tax, not the income, and did not exist in earlier years. It is 10% by default. Section 4AB has a proviso written for "an individual" who also derives salary income: for 2024-25 it was still 10%, the Finance Act 2025 set it to 9% for 2025-26, and the Finance Act 2026 removed it, so from 2026-27 such a person pays no surcharge. It is limited to individuals, so a partnership or professional firm pays the full 10% however its members are paid. Tell the calculator whether you also receive a salary and it applies the right one.

Business tax is charged on profit, so you deduct the costs of running your business — such as rent, salaries, utilities, cost of goods, and depreciation — from your total income. This calculator lets you enter your profit directly, or enter income and expenses and it works out the profit for you.

Yes. If you are self-employed — a sole proprietor (sole trader) running an unincorporated business in your own name — this is the right calculator. It applies the non-salaried individual slab rates, the same rates an AOP uses, to your whole taxable income for the year: your business profit plus any salary and other income you enter.

It covers tax years 2021-22 through 2026-27, using the non-salaried slab rates for each year. Pick any year to see how the same taxable income would be taxed, including the Section 4AB surcharge that has applied above Rs. 10 million since 2024-25 — 10%, or less for a sole trader who also draws a salary.

Yes. Switch the taxpayer type or the tax year at any time and the estimate updates instantly. Nothing you enter is saved or sent anywhere — every calculation runs in your browser.