For sole proprietors, freelancers, and AOPs: enter your annual net business income to see tax payable under the non-salaried slab rates, not the salaried table, instantly and for free.
Built & Verified by Haadi Associates Tax ConsultantsThis is an estimate based on the tax year 2026-27 non-salaried slab rates. It doesn't account for tax credits, brought-forward losses, or sector-specific minimum tax rates. For an exact figure, talk to us directly.
Sole proprietors, freelancers, and AOPs are taxed progressively under this table, separate from the salaried slab table. These rates have held unchanged since tax year 2025 through the current tax year 2026-27.
| Annual Taxable Business Income (PKR) | Tax Rate | Tax on This Slab |
|---|---|---|
| Up to 600,000 | 0% | Exempt |
| 600,001 – 1,200,000 | 15% | 15% of the amount above 600,000 |
| 1,200,001 – 1,600,000 | 20% | Rs 90,000 + 20% above 1,200,000 |
| 1,600,001 – 3,200,000 | 30% | Rs 170,000 + 30% above 1,600,000 |
| 3,200,001 – 5,600,000 | 40% | Rs 650,000 + 40% above 3,200,000 |
| Above 5,600,000 | 45% | Rs 1,610,000 + 45% above 5,600,000 |
| Professional-firm AOPs barred from incorporating: top bracket is 40% instead of 45% | ||
| Plus a 10% surcharge on the tax itself once annual taxable income exceeds Rs 10,000,000 | ||
This tool is built for a quick, honest estimate, not a substitute for an actual tax computation. A few things it deliberately leaves out:
Sole proprietors, freelancers, professionals, and AOPs (partnership firms) are taxed under a completely different slab table than salaried employees, with a 0% band only up to Rs 600,000 and steeper rates above that. This calculator uses the non-salaried table, not the salaried one used by our Salary Tax Calculator.
Yes, a standard trading or commercial AOP uses the same non-salaried slab table as an individual sole proprietor. The one exception is an AOP that is a professional firm legally barred from incorporating, such as a law, medical, or accountancy partnership, which gets a lower 40% top rate instead of 45%.
A 10% surcharge on your calculated tax applies once your annual taxable business income exceeds Rs 10,000,000. Unlike salaried individuals, whose surcharge was reduced and then abolished, this 10% rate continues to apply to business individuals and AOPs. The calculator adds it automatically when relevant.
If your annual business turnover reaches Rs 100,000,000 (Rs 10 crore) or more, you pay a minimum tax of 1.25% of turnover whenever that figure is higher than your normally computed slab tax. Enter your turnover in the optional field and the calculator checks this for you.
Enter your net taxable business income, meaning revenue after deducting legitimate business expenses, not your gross turnover. Turnover is only needed separately, in the optional field, to check whether Section 113 minimum tax applies.
No. This shows your total annual tax liability, not the quarterly advance tax installments FBR requires many businesses to pay under Section 147 during the year. We can help you plan those installments so you're not caught short at filing time.
Not accurately if salary is your main income source. Where salary makes up 75% or more of your taxable income, the salaried slab table applies to your entire income instead, even if you also have some business income. Contact us and we'll calculate your combined liability correctly.
Tell us a bit about your business and one of our tax consultants will get back to you, or reach us directly on WhatsApp.
