CORPORATE TAX ยท TAX YEAR 2027
Company Tax Calculator Pakistan 2026-27 with Super Tax
Estimate corporate income tax and super tax on company profits using the Finance Act 2026 rates.
Corporate income tax rates
The Finance Act 2026 keeps the general company rate at 29% and the small company rate at 20%. Banking companies pay 43% for tax year 2026 and 42% from tax year 2027.
| Company type | Rate |
|---|---|
| Any other company | 29% |
| Small company | 20% |
| Banking company, tax year 2026 | 43% |
| Banking company, tax year 2027 onward | 42% |
Super tax from tax year 2027
Super tax applies on top of normal tax when income crosses a threshold.
| Who | Income threshold | Rate |
|---|---|---|
| Banking companies | Above Rs 150 million | 10% |
| Persons under Part I of the Fifth Schedule | Above Rs 150 million | 10% |
| Fertilizer sellers | Above Rs 150 million | 10% |
| Any other person | Above Rs 500 million | 8% |
A person is excluded from super tax if export proceeds exceed 80% of its turnover for the tax year.
AOPs and business individuals
The Act did not change the slabs for AOPs and business individuals. They range from 0% up to Rs 600,000 to 45% above Rs 5.6 million. A professional firm that cannot incorporate has its top 45% rate reduced to 40%. For salaried individuals use the salary tax calculator.
How to use this company tax calculator
Enter taxable income, the type of company and the sector for super tax. The company tax calculator for Pakistan applies the corporate rate and adds super tax if income is above the threshold.
- Use taxable income after allowable deductions, not accounting profit.
- Choose small company only if you meet the definition in the Ordinance.
- Credits, minimum tax and exemptions can change the final figure, so use this as a planning estimate.
Withholding taxes paid during the year are credited against the final liability. The withholding tax rates table lists the main ones.
Frequently Asked Questions
What is the corporate tax rate in Pakistan 2026-27?
Any other company pays 29% and a small company 20%. Banking companies pay 42% from tax year 2027.
What is super tax in Pakistan?
An additional tax on high income: 10% for banking companies, Fifth Schedule persons and fertilizer sellers above Rs 150 million, and 8% for other persons above Rs 500 million.
Is super tax charged on all income or only the excess?
This calculator applies it to total income once the threshold is passed. Confirm the computation basis for your case with an adviser.
Who is excluded from super tax?
Persons whose export proceeds exceed 80% of turnover for the tax year.
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