What Is Non-Salary Income Tax in Pakistan?
Non-salary income tax is tax on taxable income that is not calculated as employment salary under the applicable salaried-income rules. The treatment depends on the nature of the income and the taxpayer's circumstances. Individuals earning taxable non-salary income may have an income tax liability depending on their taxable income, source of income, and applicable tax provisions.
Who Should Use This Calculator?
This calculator is for taxable non-salary income, not for treating gross business turnover or gross receipts as taxable income.
- Self-employed persons and independent earners.
- Professionals and other non-salaried taxpayers.
- AOP participants who need a regular-slab estimate.
- Anyone comparing non-salary income tax with the separate salary calculation.
When Should You Use a Different Tax Calculator?
“Non-salary income” is a broad description and does not mean that every type of income follows the same calculation. Use this calculator only when the taxable amount falls within the regular Division II individual or Association of Persons (AOP) slabs covered by this page.
- Employment salary: use Salary Tax Calculator Pakistan.
- Taxable business income: use Business Tax Calculator Pakistan.
- Property purchase or sale taxes: use Property Transfer Tax Calculator Pakistan.
- If unsure: start with FBR Tax Calculator for Pakistan.
How to Calculate Non-Salary Income Tax
- Choose annual or monthly taxable non-salary income.
- Enter the taxable income value in rupees; monthly income is annualized before the formula is applied.
- Select the calculate button.
- Review the applicable slab, annual tax, effective rate, monthly tax, and after-tax income.
- Download a clean PDF result or share the calculator link when useful.
Enter taxable income directly. This is not a gross-turnover or expense calculator.
Worked Example: Tax on Rs 2 Million of Non-Salary Income
Suppose an individual has Rs 2,000,000 of annual taxable non-salary income for FY 2026–27, and the regular Division II slabs covered by this calculator apply.
- Annual taxable non-salary income
- Rs 2,000,000
- Applicable slab
- Rs 1,200,001 to Rs 2,400,000
- Formula
- Rs 90,000 + 20% of the amount exceeding Rs 1,200,000
- Amount exceeding Rs 1,200,000
- Rs 800,000
- Tax on excess
- Rs 800,000 × 20% = Rs 160,000
- Estimated annual tax
- Rs 250,000
- Effective tax rate
- 12.5%
- Average monthly tax
- Rs 20,833.33
- Estimated average monthly income after tax
- Rs 145,833.33
This example assumes that Rs 2,000,000 is the taxable amount to which the calculator’s regular Division II formula applies. It does not calculate expenses, deductions, credits, exemptions, withholding adjustments, minimum tax or a special tax regime.
Non-Salary Income vs Salary Income
Salary income uses separate salaried-person tax formulas and salary-specific input modes. This page uses the non-salary Division II slabs and accepts either annual or monthly taxable income, converting monthly values to annual income before calculation. Choose the route that matches the income type you are estimating.
Non-Salary Income Tax Slabs for 2026-27
The table below shows the non-salary tax slabs and formulas used for this FY 2026-27 estimate. A fixed amount is part of the same formula and is not added again as a previous-slab amount.
| Annual taxable income | Tax rate / formula |
|---|---|
| Up to Rs 600,000 | 0% |
| Rs 600,001 to Rs 1,200,000 | 15% of excess over Rs 600,000 |
| Rs 1,200,001 to Rs 2,400,000 | Rs 90,000 + 20% of excess over Rs 1,200,000 |
| Rs 2,400,001 to Rs 3,600,000 | Rs 330,000 + 25% of excess over Rs 2,400,000 |
| Rs 3,600,001 to Rs 6,000,000 | Rs 630,000 + 30% of excess over Rs 3,600,000 |
| Above Rs 6,000,000 | Rs 1,350,000 + 35% of excess over Rs 6,000,000 |
Non-Salary Income Tax for Tax Year 2026–27
The applicable tax rate depends on the annual taxable income bracket and the formula within the stated calculation scope. The official source is linked above. Other provisions may have their own conditions and are not inferred into this calculator.
How This Non-Salary Tax Calculator Works
The calculator takes annual or monthly taxable income, annualizes monthly input, identifies the relevant annual income bracket, applies the applicable statutory formula, and shows estimated tax and effective rate. It does not calculate turnover, gross receipts, deductions, credits, exemptions, withholding adjustments, minimum tax, or special regimes.
Frequently Asked Questions About Non-Salary Income Tax
What is non-salary income tax in Pakistan?
Non-salary income tax applies to taxable income that is not calculated as employment salary under the applicable salaried-income rules. The treatment depends on the nature of the income and the taxpayer's circumstances.
Who needs to pay non-salary income tax?
Individuals earning taxable non-salary income may have an income tax liability depending on their taxable income, source of income, and applicable tax provisions.
Is non-salary income tax different from salary income tax?
Yes. Different types of income can be subject to different tax provisions and calculation methods. This calculator is specifically designed for non-salary income within its stated scope.
Can monthly non-salary income be calculated?
Yes. Select the monthly option and enter your taxable monthly income. The calculator annualizes the amount before applying the applicable annual tax formula.
Can self-employed people use this calculator?
Yes. This calculator is intended to help self-employed individuals estimate tax on taxable non-salary income covered by its calculation scope.
Is this a business tax calculator?
This calculator is specifically designed for non-salary income tax. HisaabKit has a separate Business Tax Calculator for users whose calculation need specifically relates to business income.
Is tax calculated on turnover or gross receipts?
No. The calculator asks for taxable income rather than simply treating gross business turnover or gross receipts as taxable income.
Does this calculator include every FBR tax rule?
No. It provides a focused estimate based on the tax rules and scope stated on this page. Deductions, exemptions, credits, withholding adjustments, minimum tax, and special regimes may require additional calculations.
This HisaabKit estimate follows the configured non-salary Division II slabs for FY 2026-27 and is provided for planning and information only, not as tax or legal advice. Confirm your position with current official guidance or a qualified professional.