Section 155 withholding · FY 2026-27

Rental Income Tax Calculator Pakistan 2026-27

Calculate the tax a tenant may deduct from rent paid to an individual, AOP or company in Pakistan.

Registry FY-2026-27.2026-08-15Runs privately in your browserOfficial sources linked below

This calculator estimates Section 155 withholding on gross annual rent. The amount is generally adjustable against the owner’s final annual income-tax liability.

Private calculation

Enter your details

All amounts are in Pakistani rupees. Your entries stay in this browser.

Monthly gross rent Owner type Owner is on the Active Taxpayer List

No signup. No data upload. Verify final figures before filing or payment.

Know the inputs before you calculate

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.

Rs 300,000First filer band

The first annual rental-income band is tax free.

5%–25%Filer bands

The rate steps up with annual gross rent.

2×Non-ATL treatment

The calculator shows the higher withholding separately.

Complete topic guide

Rental Income Tax in Pakistan: rules, method and practical guidance

This calculator page is the main Pakistan Taxes hub for rental income tax. It combines the working calculator, FY 2026-27 basis, calculation explanation and every related article in one place.

What is rental income tax?

Rental-income withholding is the amount a tenant or prescribed withholding agent may deduct when rent is paid to a property owner. The deduction is based on gross rent and the legal status of the owner.

The Section 155 amount is generally an advance or adjustable collection rather than a complete calculation of the landlord’s annual tax. The property owner still needs to report rental income, eligible deductions and tax already withheld in the annual return.

Calculation method

How the calculation works

Convert monthly gross rent into annual gross rent.
Identify whether the owner is an individual/AOP or a company.
Apply the relevant Section 155 band or company rate.
Apply non-ATL treatment where relevant and show rent remaining after withholding.

Legal foundation

Finance Act and statutory basis

Section 155 covers tax deduction from rent of immovable property.
The FBR withholding rate card summarizes payer, owner and rate treatment.
Finance Act amendments can revise the bands and ATL consequences.
Provincial property tax, stamp duty and federal rental-income liability are separate from this withholding.

Inputs explained

What to enter in the calculator

Use contractual gross rent before the tenant’s withholding deduction.
Owner type means the legal owner receiving rent, not the tenant.
ATL status should be checked for the relevant period before payment.

Accuracy checks

Common calculation mistakes

Calling Section 155 the landlord’s final annual income tax.
Using net rent after deductions as the withholding base.
Confusing annual provincial property tax with federal rental withholding.
Failing to obtain a withholding certificate from the tenant or agent.

Topics covered

rental income tax PakistanSection 155landlord taxrent withholding taxfiler non-filer rent taxproperty income return

Method and limits

What this estimate includes

This calculator estimates Section 155 withholding on gross annual rent. The amount is generally adjustable against the owner’s final annual income-tax liability.

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
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Final-payment verification reminder

Complete topic library · 12 articles

Every Pakistan Taxes article assigned to this topic appears here automatically. New articles will join this library when their category matches the hub.

Tax FilingHow to File an Income Tax Return in Pakistan

Complete step-by-step guide to filing your annual return through FBR IRIS.

10 min read → Property TaxProperty Tax in Pakistan 2026-27

Full overview of Pakistan property taxes under the Finance Act 2026, including 236K, 236C, CGT, stamp duty and annual taxes.

7 min read → Tax FilingPakistan Finance Act 2026 - FY 2026-27 Changes

Enacted salary, property, freelancer, creator, ecommerce, business, sales tax, customs, and vehicle changes effective July 1, 2026.

8 min read → Tax FilingHow to Apply for NTN Online in Pakistan

6 min read → Tax FilingNTN Verification Pakistan — Check ATL Status

How to verify an NTN and check your Active Taxpayer List status on FBR.

4 min read → Tax FilingNTN Registration Documents Pakistan

Full list of documents required to register your NTN with FBR IRIS.

4 min read → Tax FilingSole Proprietor NTN Registration Pakistan

How individual business owners register NTN as a sole proprietor.

5 min read → Tax FilingFiler vs Non-Filer Pakistan — Why It Matters

How active filer status reduces withholding tax on banking, property, and vehicles.

6 min read → Property TaxCapital Gains Tax on Property Pakistan 2026-27

CGT on property profit, Section 236C advance tax context, inherited property notes, and return declaration.

7 min read → Property TaxFiler vs Non-Filer Property Tax Pakistan 2026-27

Explains Finance Act 2026 property tax changes, older filer vs non-filer tables, ATL status, and what to verify before transfer.

5 min read → Property TaxTax on Buying Property in Pakistan 2026-27

Section 236K buyer advance tax at 1.5%–2.5% for ATL buyers, plus stamp duty, mutation fee, registration costs, and examples.

6 min read → Property TaxTax on Selling Property in Pakistan 2026-27

Section 236C seller advance tax at 2.75%, CGT interaction, inherited property notes, and examples.

6 min read →

Check the law and authority

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.

FBR Withholding Rate CardSection 155 rates for rent paid to owners and companies.Open official source ↗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: 15 August 2026

Common questions

Rental Income Tax FAQ

Is this rental-income 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.

Is this the landlord’s final income tax?

Usually not. Section 155 is withholding collected in advance. The landlord claims it in the annual return and calculates final tax after applicable income and deductions.