Har mahine salary account mein aane se pehle employer us mein se income tax kaat leta hai. Zyada tar log payslip par yeh number dekhte hain, thora sa afsos karte hain, aur aage barh jate hain. Lekin yeh samajhna zaroori hai ke yeh tax kaise bana, kyun ke Finance Act 2026 mein slabs phir badle hain, aur taqreeban Rs 183,000 mahana se zyada kamane walon ka tax 2026-27 mein pichhle saal se kam hai.
Is guide mein hum FBR ke 2026-27 (tax year 2027) salary slabs asaan Urdu mein samjhayenge, monthly tax nikalne ka tareeqa batayenge, teen mukammal misaalein hal karenge, aur aam ghaltiyon ki nishandahi karenge.
Pehle teen buniyadi baatein
- Tax year: Pakistan ka tax year 1 July se 30 June tak hota hai. 1 July 2026 se shuru hone wala saal tax year 2027 kehlata hai, jise log FY 2026-27 kehte hain.
- Slabs saalana salary par lagte hain: employer aap ki poore saal ki salary ka andaza laga kar saalana tax nikalta hai aur use mahinon mein baant deta hai (section 149).
- Taxable salary aur gross salary mein farq: basic pay, house rent, bonus aur zyada tar allowances taxable hain. Kuch cheezein, jaise basic ke 10% tak medical allowance (jab free ilaj ya reimbursement na mile), exempt ho sakti hain.
Salaried slabs tab lagte hain jab aap ki taxable income ka 75% se zyada hissa salary ho. Rates ka asal source FBR ka Withholding Tax Rates Card, Tax Year 2027 hai.
FBR salary tax slabs 2026-27
Har slab mein aik fixed raqam hai aur slab ki shuruaat se upar wali raqam par aik percentage. Aap ko sirf aik row use karni hai: jis mein aap ki saalana taxable salary aati hai.
| Saalana taxable salary (Rs) | Tax | 2025-26 mein rate |
|---|---|---|
| 600,000 tak | 0 | 0 |
| 600,001 – 1,200,000 | 600,000 se upar ka 1% | 1% |
| 1,200,001 – 2,200,000 | 6,000 + 1,200,000 se upar ka 11% | 11% |
| 2,200,001 – 3,200,000 | 116,000 + 2,200,000 se upar ka 20% | 23% |
| 3,200,001 – 4,100,000 | 316,000 + 3,200,000 se upar ka 25% | 30% |
| 4,100,001 – 5,600,000 | 541,000 + 4,100,000 se upar ka 29% | 35% |
| 5,600,001 – 7,000,000 | 976,000 + 5,600,000 se upar ka 32% | 35% |
| 7,000,000 se zyada | 1,424,000 + 7,000,000 se upar ka 35% | 35% |
Neeche ke teen slabs bilkul nahi badle. Saari kami Rs 2.2 million saalana se upar hai. Is ke ilawa Rs 10 million se zyada salary walon par 2025-26 mein jo 9% surcharge tha, woh Finance Act 2026 ne salary income ke liye khatam kar diya hai.
Monthly tax kaise nikalein: 4 steps
- Mahana taxable salary ko 12 se multiply karein. Agar bonus milna hai to woh bhi jor dein.
- Table mein dekhein yeh saalana raqam kis slab mein aati hai.
- Slab ki shuruaat wali raqam minus karein, baqi par rate lagayein, aur fixed raqam jor dein.
- Is saalana tax ko 12 se divide karein: yeh aap ka mahana tax hai. Salary mein se minus karein to take-home.
Teen hal shuda misaalein
Misaal 1: Rs 100,000 mahana
- Saalana salary: 100,000 × 12 = Rs 1,200,000 (1% wala slab)
- 600,000 se upar: Rs 600,000
- Tax: 600,000 ka 1% = Rs 6,000 saalana, yani Rs 500 mahana
- Take-home: Rs 99,500 mahana; effective rate sirf 0.5%
Misaal 2: Rs 200,000 mahana
- Saalana salary: Rs 2,400,000 (Rs 2.2 – 3.2 million wala slab)
- 2,200,000 se upar: Rs 200,000; is ka 20% = Rs 40,000
- Tax: 116,000 + 40,000 = Rs 156,000 saalana, yani Rs 13,000 mahana
- Take-home: Rs 187,000 mahana; effective rate 6.5%
- 2025-26 mein yahi tax Rs 162,000 tha, yani Rs 6,000 saalana bachat
Misaal 3: Rs 300,000 mahana
- Saalana salary: Rs 3,600,000 (Rs 3.2 – 4.1 million wala slab)
- 3,200,000 se upar: Rs 400,000; is ka 25% = Rs 100,000
- Tax: 316,000 + 100,000 = Rs 416,000 saalana, taqreeban Rs 34,667 mahana
- Take-home: taqreeban Rs 265,333 mahana; effective rate 11.56%
- 2025-26 mein yahi tax Rs 466,000 tha, yani Rs 50,000 saalana bachat
Aam salaries par tax: quick table
| Mahana salary (Rs) | Saalana tax | Mahana tax | Take-home / mahana |
|---|---|---|---|
| 50,000 | 0 | 0 | 50,000 |
| 80,000 | 3,600 | 300 | 79,700 |
| 100,000 | 6,000 | 500 | 99,500 |
| 150,000 | 72,000 | 6,000 | 144,000 |
| 200,000 | 156,000 | 13,000 | 187,000 |
| 250,000 | 276,000 | 23,000 | 227,000 |
| 300,000 | 416,000 | 34,667 | 265,333 |
| 500,000 | 1,104,000 | 92,000 | 408,000 |
Yahan take-home ka matlab sirf income tax ke baad ki raqam hai. Asal salary mein EOBI, provident fund, loan ki qist jaisi doosri katautiyan bhi ho sakti hain.
Filer aur non-filer: salary par kya farq hai?
FBR ke rate card mein section 149 (salary) ke liye aik hi slab table hai, yani salary ka tax isi table se banta hai. Asal farq doosri jagah parta hai: Active Taxpayers List (ATL) mein na hone par banking, property aur gaari ki transactions par withholding tax kaafi zyada lagta hai. Is liye salary se tax kat raha ho tab bhi return file karna faidemand hai. Apni soorat-e-haal ke liye FBR ya tax adviser se tasdeeq karein.
Freelancers ke liye: 0.25% aur 1%
Agar aap Upwork, Fiverr ya direct clients ke zariye bahar IT ya IT-enabled services bechte hain aur paisa banking channel se aata hai, to aap par salary slabs nahi balke section 154A lagta hai: PSEB registered hone par 0.25% aur warna 1% final tax, gross raqam par (tax year 2029 tak). Masalan Rs 300,000 mahana export income par saalana tax PSEB ke saath Rs 9,000 aur baghair PSEB ke Rs 36,000 banega, jab ke itni hi salary par Rs 416,000. Poori tafseel ke liye hamari freelancer tax guide parhein.
Aam ghaltiyan
- Poori salary par top rate lagana: Rs 3.6 million kamane wale par 25% poori salary par nahi lagta; us ka asal rate 11.56% hai.
- "Slab mein na chale jayein" ke dar se increment se inkaar: slab system mein yeh kabhi nuqsan nahi deta.
- Purane slabs use karna: bohat se online calculators abhi tak 2025-26 ke rates dikhate hain. Check karein ke tool Finance Act 2026 ya tax year 2027 likhta ho.
- Saare allowances ko tax-free samajhna: house rent, conveyance aur utility allowance aam taur par taxable hain.
- "Tax to kat chuka hai" soch kar return file na karna: katauti advance hai; return se ATL status aur refund dono milte hain.
Payslip ka number match kyun nahi karta?
- Saal ke beech increment: employer baqi mahinon mein farq poora karta hai, is liye katauti barh jati hai.
- Bonus: bonus wale mahine ka tax zyada katta hai.
- Saal ke beech job shuru ki: saalana salary 12 nahi, utne hi mahinon ki banti hai.
- Job badli: naye employer ko purane employer ki salary aur tax ki tafseel dein.
Zakat and Ushr Ordinance ke tehat kati hui zakat bhi taxable income se deductible hai, jo return mein claim hoti hai. Zakat ka hisaab samajhne ke liye zakat kitni banti hai wali guide dekhein. Return FBR ke IRIS portal par file hota hai.
Khulasa
Mahana taxable salary × 12, apna slab dhoondein, fixed raqam + excess par rate, phir 12 se divide. Rs 2.2 million saalana tak 2026-27 mein kuch nahi badla; is se upar sab ka tax kam hua hai aur surcharge khatam hai. Hisaab se bachna ho to Pakistan salary tax calculator use karein, jo yehi slabs lagata hai aur aap ke bracket ka formula bhi dikhata hai. English mein tafseel ke liye yeh guide parhein.
Frequently asked questions
2026-27 mein kitni salary par tax nahi lagta?
Saalana Rs 600,000 tak, yani Rs 50,000 mahana tak taxable salary par koi income tax nahi. Is se upar Rs 600,000 se zyada raqam par 1% se tax shuru hota hai.
Rs 100,000 mahana salary par kitna tax katta hai?
Rs 100,000 mahana Rs 1,200,000 saalana hai. Tax Rs 600,000 se upar wali raqam ka 1% yani Rs 6,000 saalana banta hai, jo Rs 500 mahana hai. Take-home Rs 99,500 rehti hai (doosri katautiyon se pehle).
Rs 200,000 mahana salary par kitna tax hai?
Saalana Rs 2,400,000 Rs 2.2 se 3.2 million wale slab mein aata hai. Tax Rs 116,000 + Rs 200,000 ka 20% = Rs 156,000 saalana, yani Rs 13,000 mahana. 2025-26 mein yahi tax Rs 162,000 tha.
Kya agle slab mein jane se take-home kam ho jati hai?
Nahi. Slab system mein zyada rate sirf us hisse par lagta hai jo slab ki had se upar hai. Increment hamesha take-home barhata hai, chahe aap naye slab mein chale jayein.
Freelancers par kitna tax hai?
IT aur IT-enabled services ki export income jo banking channel se aaye, us par section 154A ke tehat PSEB registered hone par 0.25% aur warna 1% final tax hai, gross raqam par. Tafseel hamari freelancer tax guide mein hai.
Agar employer tax kaat raha hai to kya return file karna zaroori hai?
Aam taur par haan, agar income taxable had se upar hai. Employer ki katauti advance tax hai; IRIS par return file karne se aap Active Taxpayers List mein aate hain aur refund ya credits claim kar sakte hain.
This guide is general information, not professional advice. Rates and rules change — check the official source before you file or sign anything. See our Disclaimer.