1. Salary Tax Calculator — Section 149

Tax Year 2027 salary slabs:

Annual taxable salary	Tax
Up to Rs. 600,000	0%
Rs. 600,001–1,200,000	1% of excess over Rs. 600,000
Rs. 1,200,001–2,200,000	Rs. 6,000 + 11% of excess over Rs. 1.2m
Rs. 2,200,001–3,200,000	Rs. 116,000 + 20% of excess over Rs. 2.2m
Rs. 3,200,001–4,100,000	Rs. 316,000 + 25% of excess over Rs. 3.2m
Rs. 4,100,001–5,600,000	Rs. 541,000 + 29% of excess over Rs. 4.1m
Rs. 5,600,001–7,000,000	Rs. 976,000 + 32% of excess over Rs. 5.6m
Above Rs. 7,000,000	Rs. 1,424,000 + 35% of excess over Rs. 7m

These are the revised 2026–27 salaried rates. The previous 9% Section 4AB surcharge on salaried income above Rs. 10m was also removed for TY 2027.

2. Individual Income Tax Calculator

For a non-salaried individual, including many business/self-employed cases:

Annual taxable income	Tax
Up to Rs. 600,000	0%
Rs. 600,001–1,200,000	15% of excess over Rs. 600,000
Rs. 1,200,001–1,600,000	Rs. 90,000 + 20% of excess
Rs. 1,600,001–3,200,000	Rs. 170,000 + 30% of excess
Rs. 3,200,001–5,600,000	Rs. 650,000 + 40% of excess
Above Rs. 5,600,000	Rs. 1,610,000 + 45% of excess

These slabs remain applicable to non-salaried individuals/AOPs for TY 2027.

Important: Non-salaried individual par 10% surcharge can apply where taxable income exceeds Rs. 10 million; the 2026 change removing the surcharge was for salaried individuals.

3. Business Income Tax Calculator

Is calculator ko business type ke according banana chahiye.

Individual / Sole Proprietor

Agar business individual/AOP ke naam par hai, above non-salaried slabs: 0%–45% apply.

Small Company

20%

Other Company

29%

Super Tax

Standard sectors mein TY 2027 ke liye:

Up to Rs. 500 million → 0%
Above Rs. 500 million → 8%

Banking, E&P aur fertilizer sectors ke special rules alag ho sakte hain.

4. Freelancer Tax Calculator

Freelancer ko ek single 1% rate par calculate nahi karna chahiye.

Normal regime

Agar freelancer normal slabs on net income choose karta hai:

0%–45% non-salaried individual slabs apply.

Export of IT / IT-enabled services

Section 154A:

PSEB-registered / qualifying IT & IT-enabled exports → 0.25%
Other qualifying export-of-services cases → 1%

Finance Act 2026 extended the 0.25% concessionary rate for IT/IT-enabled services up to Tax Year 2029.

So your Freelancer Calculator mein ideally options hon:


Tax Regime
├── Normal slabs on net income
├── Export of IT / IT-enabled services — 0.25%
└── Other export of services — 1%

5. Capital Gains Tax Calculator

Iska single rate nahi hai.

Property acquired on/after 1 July 2024

ATL: 15% of capital gain

Non-ATL individual/AOP: normal applicable income-tax rates, but tax cannot be less than 15% of the gain.

Property acquired on/before 30 June 2024

Old holding-period structure remains applicable, with rates depending on:

Open plot
Constructed property
Flat
Holding period

For example, open plot can range from 15% down to 0% depending on holding period.

Securities acquired on/after 1 July 2025

ATL: 15%
Non-ATL: 30%

Securities acquired 1 July 2024–30 June 2025

ATL: 15%
Non-ATL: 30%

PMEX commodity futures

5%

Debt securities / Section 151A

ATL: 20%
Non-ATL: 40%

So your CGT calculator should determine the rate from asset type + acquisition date + taxpayer status, rather than simply showing one 15% rate.

6. WHT Calculator

WHT Calculator ko generic calculator rakhein. User should select the transaction.

For example:

Transaction	ATL	Non-ATL
Salary	0–35% slabs	Same salary slabs
Dividend – general	15%	30%
Rent – individual/AOP	0–25% slabs	Generally doubled
Contract – company	7.5%	15%
Contract – individual/AOP	8%	16%
Commission – other	12%	24%
Property sale	2.75%	11.5%
Property purchase	1.25%	10.5%–18.5%

FBR explains that WHT treatment varies by section and that some deductions are adjustable while others are final/minimum tax.

7. Salary WHT Calculator

Ye basically Section 149 salary withholding calculator hoga.

Use the same salary slabs:

0%, 1%, 11%, 20%, 25%, 29%, 32%, 35%

Employer salary payment ke waqt tax deduct karta hai.

Important: Salary WHT mein Filer/Non-Filer dropdown ki zaroorat normally nahi hai. Salary tax slab ATL status ki wajah se double nahi hota.

8. Contractor WHT Calculator — Section 153

Yahan contractor type zaroor lena chahiye.

Contracts

Contractor/payment type	ATL	Non-ATL
Company contract	7.5%	15%
Individual/AOP contract	8%	16%
Contract with sportsperson	15%	30%

Services

Service	ATL	Non-ATL
Specified services	7%	14%
Other services	14%	28%
Independent professional	15%	30%
IT / IT-enabled services	4%	8%

These are Section 153 TY 2027 rates; the exact category matters.

9. Rent WHT Calculator — Section 155

Individual / AOP landlord

Annual gross rent	ATL rate/formula
Up to Rs. 300,000	0%
Rs. 300,001–600,000	5% of excess over Rs. 300k
Rs. 600,001–2,000,000	Rs. 15,000 + 10% of excess over Rs. 600k
Above Rs. 2,000,000	Rs. 155,000 + 25% of excess over Rs. 2m

For non-ATL, the withholding rate is generally 100% higher under the Tenth Schedule.

Company landlord

15% ATL
30% Non-ATL

10. Commission WHT Calculator — Section 233

Commission type	ATL	Non-ATL
Advertising agent	10%	20%
Life insurance agent — income below Rs. 500,000/year	8%	16%
Other commission/brokerage	12%	24%

These are generally minimum tax deductions under Section 233.

11. Dividend WHT Calculator — Section 150

Normal/general dividend:

ATL → 15%
Non-ATL → 30%

But your calculator should have dividend type because special rates exist:

Dividend type	ATL	Non-ATL
General dividend	15%	30%
Qualifying IPP	7.5%	15%
Mutual fund — equity component	15%	30%
Mutual fund — debt component	25%	50%
Company with exempt/no tax due to losses/credits	25%	50%
Certain REIT/SPV distributions	Special rates	Special rates

So Dividend WHT = simply 15% nahi rakhna chahiye.

12. Property WHT Calculator

Isko 236C + 236K dono cover karna chahiye.

Property Seller — Section 236C

ATL → 2.75%

Non-ATL → 11.5%

This is now a flat rate for the relevant TY 2027 ATL/non-ATL treatment.

Property Buyer — Section 236K

ATL

1.25% flat

Non-ATL

Property value	Rate
Up to Rs. 50 million	10.5%
Above Rs. 50m to Rs. 100m	14.5%
Above Rs. 100m	18.5%

FBR ka official TY 2027 WHT Rate Card yahan hai: FBR Withholding Tax Rate Card — Tax Year 2027

tax rates 2026-2027