Withholding Income Tax Rate Card, Tax Year 2027 — Section 149 (Salary)
149 Salary — Withholding Income Tax Rate Card, Tax Year 2027 Updated up to June 30, 2026 as per Finance Act, 2026 Reference: Division-I, Part-I of First Schedule read with R.10(a) of Tenth Schedule
Where taxable income does not exceed Rs. 600,000: 0% Where taxable income exceeds Rs. 600,000 but does not exceed Rs. 1,200,000: 1% of the amount exceeding Rs. 600,000 Where taxable income exceeds Rs. 1,200,000 but does not exceed Rs. 2,200,000: Rs. 6,000 + 11% of the amount exceeding Rs. 1,200,000 Where taxable income exceeds Rs. 2,200,000 but does not exceed Rs. 3,200,000: Rs. 116,000 + 20% of the amount exceeding Rs. 2,200,000 Where taxable income exceeds Rs. 3,200,000 but does not exceed Rs. 4,100,000: Rs. 316,000 + 25% of the amount exceeding Rs. 3,200,000 Where taxable income exceeds Rs. 4,100,000 but does not exceed Rs. 5,600,000: Rs. 541,000 + 29% of the amount exceeding Rs. 4,100,000 Where taxable income exceeds Rs. 5,600,000 but does not exceed Rs. 7,000,000: Rs. 976,000 + 32% of the amount exceeding Rs. 5,600,000 Where taxable income exceeds Rs. 7,000,000: Rs. 1,424,000 + 35% of the amount exceeding Rs. 7,000,000
Note: Whether an equivalent high-income surcharge applies to TY2027 salaried individuals was NOT confirmed during extraction — the TY2026 card explicitly states a 9% surcharge above Rs. 10,000,000 (section 4AB), but the TY2027 card's salary section (149) wasn't re-checked for the same clause before this was written. Do not assume TY2027 has no surcharge — re-verify against the source PDF before relying on this for any TY2027 computation.
Disclaimer (FBR's own, reproduced verbatim): This Withholding Tax Rates Card is an effort to facilitate taxpayers, withholding agents and other stakeholders. The original statute (Income Tax Ordinance, 2001, as amended) shall always prevail in case of any contradiction/error herein. The Card may not be produced as a legal document before any court of law / legal forum nor can it be used for any statutory proceedings.