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Tax Year 2026-27 · Section 4C super tax

Super Tax Calculator Pakistan 2026-27

Work out the extra tax charged on very high income under Section 4C. From 2026-27 most businesses pay nothing below Rs. 500 million and 8% above it.

Extra tax on high incomeCharged on the whole incomeBanks, oil and fertilizer rulesTax years 2022-23 to 2026-27

Income details

Anyone the law does not name separately — ordinary companies, sole traders, partnerships and individuals.
Rs.

The Section 4C income figure for the year, not your monthly or after-tax income.

From 2026-27, super tax does not apply at all when the export money you actually received is more than 80% of your total sales.

Super tax starts at very high income. If your income for the year is well under Rs. 150 million, you will not owe any.

Estimated super tax

Most businesses and people · 2026-27

Yearly breakdown

Income counted for super taxIncome measured the way Section 4C describes it, which brings together dividends, capital gains, brokerage and commission, and all your other taxable income for the year. It is not always the same figure as your taxable profit, so use the figure your accountant works out for Section 4C.Rs. 600,000,000
Super tax rateSuper tax is written as a percentage of the whole income, not of the amount above the threshold. Going one rupee over a threshold therefore raises the tax on the entire amount.8%
Super taxAn extra tax charged on top of normal income tax when income for the year is very high. It is set by Section 4C and is separate from the company tax on profit.Rs. 48,000,000
Income after super taxRs. 552,000,000

Where your income lands (2026-27)

8%

8% of the whole income, because it is above Rs. 500 million.

The rate is charged on the whole income, not just the amount above the threshold. Going a little over a threshold raises the tax on everything.

Super tax is charged on top of your normal income tax. It does not replace the tax on your profit or the minimum tax on sales.

Same income across tax years

How this income would be charged in each year the calculator covers.

  • 2026-27Rs. 48,000,000
  • 2025-26Rs. 60,000,000
  • 2024-25Rs. 60,000,000
  • 2023-24Rs. 60,000,000
  • 2022-23Rs. 60,000,000

Working out a different company tax?

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

Company taxYearly profit, the kind of company, and any tax already paid.Open the company tax calculatorMinimum taxYearly sales, what the business sells, and the normal tax figure.Open the minimum tax calculator

Super tax rates in Pakistan for 2026-27

The rate is charged on the whole income once it passes the threshold, not just on the amount above it.

Super tax rates in Pakistan for 2026-27
Who it applies toRateWhat this means
Most businesses and people — above Rs. 500 million8%Nothing is charged at or below Rs. 500 million.
Banks — above Rs. 150 million10%Banks were left out of the 2026-27 relief.
Oil & gas exploration — above Rs. 150 million10%Applies to income worked out under the oil and gas exploration rules.
Fertilizer sellers — above Rs. 150 million10%Income from selling any kind of fertilizer.

For 2026-27 the six middle bands were removed for most businesses, and the top rate came down from 10% to 8%. Banks, oil and gas explorers and fertilizer sellers kept the old 10% from Rs. 150 million.

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?

Super tax questions for Pakistan

Simple answers about the extra Section 4C tax on very high income.

What is super tax in Pakistan?

Super tax is an extra income tax under Section 4C charged on people and businesses with very high income for the year. It sits on top of the normal income tax rather than replacing it.

What is the super tax rate for 2026-27?

For most businesses and people, nothing is charged at or below Rs. 500 million of Section 4C income, and 8% of the whole income is charged above that. Banks, oil and gas exploration businesses and fertilizer sellers pay 10% of the whole income once it passes Rs. 150 million.

Is the rate charged only on the amount above the threshold?

No. The law charges the rate on the whole income, not just the part above the threshold. So a company just over Rs. 500 million pays 8% of everything, which is why crossing a threshold matters so much more here than with ordinary step-by-step tax rates.

What changed for 2026-27?

The six middle bands between Rs. 150 million and Rs. 500 million were removed for most persons, and the top rate came down from 10% to 8%. In 2025-26 the same income would have been charged somewhere between 1% and 10%. Banks, oil and gas explorers and fertilizer sellers were left out of the change.

Do exporters have to pay super tax?

From 2026-27, Section 4C does not apply at all where the export money you actually received for the year is more than 80% of your total sales. This exemption is new — it did not exist in earlier years.

Does super tax apply to individuals, not just companies?

Yes. Section 4C applies to any person, so an individual or a partnership with Section 4C income above the threshold is caught in the same way a company is.

Which income figure should I enter?

Use the income worked out the way Section 4C describes, which brings together dividends, capital gains, brokerage and commission, and all your other taxable income for the year. It is often not the same as the profit figure in your accounts, so use the Section 4C number your accountant prepares.

Do I pay super tax as well as company tax?

Yes. Super tax is genuinely extra. Work out the tax on your profit first, compare that with the minimum tax on your sales and take the higher one, then add super tax on top if your income passes the threshold.

Which tax years does this cover?

Tax years 2022-23 through 2026-27. The older years use the banded table, which ran from 1% above Rs. 150 million up to 10% above Rs. 500 million, with rates between Rs. 200 million and Rs. 500 million cut by 0.5 points in 2025-26.

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

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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 2001Section 4C and the Division IIB table, with footnotes holding the older rates used for 2022-23 through 2025-26.Federal Board of Revenue PakistanFinance Act 2026Replaced the Section 4C table for 2026-27 and added the exemption for exporters above 80% of sales.Federal Board of Revenue PakistanFinance Act 2025Took 0.5 points off each super tax band between Rs. 200 million and Rs. 500 million for 2025-26.Federal Board of Revenue PakistanFinance Act 2023Set the eight-band super tax table, which its own column heads "for tax year 2023 and onwards" — so it covers 2022-23 through 2024-25 here.FBR IRIS portal PakistanFBR IRIS PortalFile the yearly return where super tax is declared and paid.