Annual taxable profit starts with the zero-rate band.
Sole traders and AOPs · FY 2026-27
Business Tax Calculator Pakistan 2026-27
Estimate yearly income tax on business or professional profit using Pakistan non-salaried individual and AOP slabs.
Registry FY-2026-27.2026-08-15Runs privately in your browserOfficial sources linked below
Business tax is charged on taxable profit rather than turnover. The calculator applies the FY 2026-27 non-salaried slabs, adds the high-income surcharge where applicable and credits tax already paid.
Private calculation
Enter your details
All amounts are in Pakistani rupees. Your entries stay in this browser.
No signup. No data upload. Verify final figures before filing or payment.
FY 2026-27 rate snapshot
A quick view of the main rates and distinctions used by this tool. The methodology and official links below provide the context.
Only the portion inside each band uses that band’s rate.
Applied to tax where the relevant income threshold is crossed.
Business & AOP Tax in Pakistan: rules, method and practical guidance
This calculator page is the main Pakistan Taxes hub for business & aop tax. It combines the working calculator, FY 2026-27 basis, calculation explanation and every related article in one place.
What is business & aop tax?
Business tax for an individual or association of persons is normally calculated on taxable profit rather than gross sales. Taxable profit begins with business receipts and deducts expenses that are allowable, documented and incurred for the business.
This calculator hub covers sole proprietors, self-employed professionals, partnerships and AOPs. Company tax, minimum turnover tax, sales tax and withholding collected from customers are separate questions and should not be mixed into the normal profit calculation.
Calculation method
How the calculation works
- Determine annual taxable business profit after allowable expenses.
- Apply the progressive non-salaried individual or AOP bands.
- Apply any relevant high-income surcharge to the computed tax.
- Credit advance or withholding tax already paid to estimate the remaining balance.
Legal foundation
Finance Act and statutory basis
- The First Schedule to the Income Tax Ordinance sets the individual and AOP rates.
- Finance Act 2026 provides the applicable FY 2026-27 changes used by this estimate.
- Section 113 minimum tax can create a separate turnover-based floor.
- Professional-firm, company, sales-tax and sector-specific treatment can require additional calculations.
Inputs explained
What to enter in the calculator
- Enter taxable profit, not revenue, bank deposits or total invoices.
- Tax already paid includes eligible advance and withholding amounts supported by records.
- Use the professional-firm option only where the legal AOP classification applies.
Accuracy checks
Common calculation mistakes
- Entering turnover instead of profit.
- Deducting personal expenses as business costs.
- Ignoring minimum tax, sales tax or provincial service tax.
- Assuming tax withheld by customers is always the final liability.
business tax PakistanAOP tax calculatorsole proprietor taxself-employed taxnon-salaried slabsSection 113 minimum tax
Method and limits
What this estimate includes
Business tax is charged on taxable profit rather than turnover. The calculator applies the FY 2026-27 non-salaried slabs, adds the high-income surcharge where applicable and credits tax already paid.
The result is designed for planning. It does not replace a challan, payroll certificate, withholding statement, provincial assessment or professional opinion based on your full facts.
See rate governance, validation cases and change log →- FY 2026-27 calculation logic
- Clear separation of tax components
- No information sent to our server
- Final-payment verification reminder
Official sources used for this calculator
Rates can be changed by legislation, notification or provincial schedule. Open the source before relying on a material transaction.
Finance Act 2026The enacted federal tax changes for FY 2026-27.Open official source ↗Income Tax Ordinance 2001The consolidated federal income-tax law and schedules.Open official source ↗FBR IRISFile a return and reconcile any legally adjustable tax already paid.Open official source ↗
Last reviewed:
Business & AOP Tax FAQ
Is this business tax result final?
No. It is a planning estimate based on the details entered and the published rates described on this page. Your withholding agent, excise office, provincial authority or FBR assessment remains the final figure.
Does this calculator store my information?
No. The calculation runs in your browser. Pakistan Taxes does not receive or store the amounts you enter.
Should I enter sales or profit?
Enter taxable profit: business income less allowable expenses and deductions. Section 113 minimum turnover tax is calculated separately from sales.