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Tax Year 2026-27 · Company income tax rates

Pakistan Corporate Tax Calculator 2026-27

Work out the income tax a registered company owes on its yearly profit — normal companies, small companies and banks, for tax years 2022-23 to 2026-27.

Tax on yearly profitNormal, small & banking ratesCounts tax already paidFive tax years

Company details

What kind of company is it?

Small companies pay a lower rate; banks pay a higher one.

Rs.

Your income for the year after allowed business costs.

Rs.

Advance tax instalments, or tax withheld from you during the year.

Use this for a registered company. Sole traders and partnerships are taxed in steps instead — use the business calculator.

Estimated company tax

Normal company · 2026-27

Yearly breakdown

Taxable profitWhat is left after you take allowed business costs off your income for the year. Tax is charged on this, not on your total sales.Rs. 50,000,000
Company tax rate29%
Tax on the profitRs. 14,500,000
Tax already paidTax collected from you during the year — for example advance tax instalments, or tax withheld on imports, contracts and utility bills. It counts towards this bill, so you only pay the difference.Rs. 0
Tax still to payRs. 14,500,000
Profit after taxRs. 35,500,000

Your rate for this year (2026-27)

29%

A normal company pays this one rate on the whole of its taxable profit. There are no steps or bands.

This is the normal tax on your profit. Check it against the minimum tax on sales, then add super tax if your income is high enough.

Same profit across tax years

How this profit would be taxed in each year the calculator covers.

  • 2026-27Rs. 14,500,000
  • 2025-26Rs. 14,500,000
  • 2024-25Rs. 14,500,000
  • 2023-24Rs. 14,500,000
  • 2022-23Rs. 14,500,000

Working out a different company tax?

Each of the three sits on its own page so you can share the exact one you need.

Minimum taxYearly sales, what the business sells, and the normal tax figure.Open the minimum tax calculatorSuper taxIncome counted for super tax and the kind of business.Open the super tax calculator

Company tax rates in Pakistan for 2026-27

A company pays one flat rate on its taxable profit — there are no steps or bands. Which rate you use depends on the kind of company.

Company tax rates in Pakistan for 2026-27
Who it applies toRateWhat this means
Normal company29%Public and private companies that are not banks and are not small companies.
Small company20%Capital and reserves up to Rs. 50 million, up to 250 staff and yearly sales up to Rs. 250 million.
Bank42%Down from 43% in 2025-26 and 44% in 2024-25. It stays at 42% from 2026-27 onwards.

The bank rate has been coming down on a set path: 44% in 2024-25, 43% in 2025-26 and 42% from 2026-27 onwards.

How the three company taxes fit together

A company can face all three in the same year, but they do not simply add up. Work through them in this order.

  1. 1

    Work out the tax on your profit

    Apply the company rate for your kind of company to your taxable profit for the year.

    Company tax calculator
  2. 2

    Check it against the minimum tax on sales

    Work out the minimum tax from your yearly sales. If it is higher than the tax on your profit, that is what you pay instead — you never pay both.

    Minimum tax calculator
  3. 3

    Then add super tax if your income is high

    Super tax is separate. If your income for the year passes the threshold, it is charged on top of whichever figure came out of step 2.

    Super tax calculator

Steps 1 and 2 compete with each other. Step 3 is always extra.

Got questions?

Company tax questions for Pakistan

Simple answers about the income tax a company pays on its yearly profit.

What is the company tax rate in Pakistan for 2026-27?

A normal company pays 29% of its taxable profit. A small company pays 20%. A bank pays 42% for 2026-27, down from 43% in 2025-26 and 44% in 2024-25. The Finance Act 2026 did not change any of these.

Does my company count as a small company?

It counts if it was registered on or after 1 July 2005, has paid-up capital plus undistributed reserves of no more than Rs. 50 million, employs no more than 250 people at any point in the year, has yearly sales of no more than Rs. 250 million, was not formed by splitting up an existing company, and is not registered as a small and medium enterprise. Miss any one of these and the 29% rate applies.

Is company tax charged in steps like salary tax?

No. A company pays one flat rate on the whole of its taxable profit. The step-by-step bands you see for salary or for a sole trader do not apply to companies.

What if the tax on my profit is very low or my company made a loss?

A separate rule sets a floor. The minimum tax is worked out from your yearly sales instead of your profit, and you pay whichever of the two figures is higher — never both. The minimum tax calculator works that out for you.

Is super tax included in this figure?

No. Super tax is a separate charge on very high income and is added on top of the tax shown here. Use the super tax calculator to see whether your company owes it.

Can partnerships and sole traders use this calculator?

No. Sole traders and partnerships are taxed in steps on their profit, not at a single company rate. Use the business and AOP calculator instead.

How does tax already paid during the year fit in?

Advance tax instalments and tax withheld from your company during the year count towards the yearly bill. Enter the total in the optional box and the calculator shows the balance left to pay after that credit.

Which tax years does this cover?

Tax years 2022-23 through 2026-27. The 29% and 20% rates have not moved across those years; only the bank rate changes, so switching the year mainly matters for banks.

This calculator gives an estimate, not tax or legal advice. Confirm your final tax with a qualified Pakistan tax professional.

Trusted. Accurate. Updated.

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Straight from the source

Official sources

Every rate on this page comes from these official documents. Open them to check the figures yourself.

Federal Board of Revenue PakistanIncome Tax Ordinance 2001Division II of the First Schedule holds the rate for every kind of company, with notes showing when each rate changed.Federal Board of Revenue PakistanFinance Act 2026The enacted budget law for 2026-27. It leaves the company tax rates unchanged.National Assembly of PakistanIncome Tax (Amendment) Act 2025Act XIII of 2025, gazetted 11 June 2025. It rewrote the bank rate as 44% for 2024-25, 43% for 2025-26 and 42% from 2026-27 onwards.Federal Board of Revenue PakistanFinance Act 2022Set the bank rate at 39%, which is the rate this calculator uses for 2022-23 and 2023-24. It also left 29% and 20% where they still stand.FBR IRIS portal PakistanFBR IRIS PortalFile the company's yearly income tax return.