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Business Tax Estimator Pakistan

Estimate income tax for your business — Tax Year 2025-26

1 Business Income Details

Salaries, rent, utilities, cost of goods, etc.

2 Tax Estimate

Enter business details to estimate tax

Business Tax Rates 2025-26 — By Entity Type

Sole Proprietor / Self-Employed

Individual income tax slabs apply (same as salaried). Tax on net profit after expenses. 0% up to PKR 600K, progressive rates up to 35%.

AOP / Partnership

Same progressive slab rates as individuals. AOP files a combined return; each partner taxed on their share.

Private Limited Company

Flat 29% corporate tax on net profit. Must file annual return within 6 months of year-end (December 31 for June year-end companies).

Small Company (SME)

Turnover below PKR 250 million qualifies as Small Company. Tax rate 20% on net income. Minimum turnover tax also applies.

Minimum Turnover Tax (MTT)

Even if your business shows a loss or low profit, FBR requires a minimum tax based on gross turnover, preventing artificial losses to avoid tax.

Business TypeTurnover Tax RateNotes
All Companies1.25%Higher of income tax or turnover tax
Sole Proprietor / AOP1.25%When actual tax is less than MTT
Oil & Gas Marketing0.5%Lower rate for thin-margin businesses