Federal Direct

    Business / AOP Tax Calculator

    Non-salaried individual and AOP slab taxation.

    Default tax year: Tax Year 2026Non-salaried slabs apply.Top business marginal rate in model: 45%

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    Inputs

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    Only non-salaried business/AOP income tax will be calculated.

    Rs 1,500,000
    05 M10 M15 M20 M25 M
    Tax base

    Rs 1,500,000

    Department tax

    Rs 150,000

    After tax value

    Rs 1,350,000

    Effective 10.0%

    By department

    Selected department estimate

    Tax Year 2026

    Business / AOP Income Tax

    Non-salaried slabs

    Rs 150,000

    Source: ITO 2001 — Division I, Part I (Non-salaried slabs)

    Assumption: Six-band slabs; tax-free up to PKR 600,000 with 45% top marginal.

    Sources & Act reference

    Statutory citations and modelling notes

    Business / AOP Income Tax

    ITO 2001 — Division I, Part I (Non-salaried slabs)

    Six-band slabs; tax-free up to PKR 600,000 with 45% top marginal.

    Rule trace

    Applied rule and official references

    Applied rule id: business-punjab-v1

    Smart insight

    Estimated Business / AOP Income Tax for Tax Year 2026 is Rs 150,000.

    Estimates only. Verify with latest Finance Act and official jurisdiction notifications before filing or payment.

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    Income Tax Ordinance 2001

    Section-by-section reference, plain English.

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