Tax slabs · 2025-26
Income tax slabs 2025-26
Last year's slab tables, kept so you can check an old payslip or compare with the current year. For this year's rates, see the 2026-27 slabs.
Salaried persons — slabs for 2025-26
| Annual taxable income | Rate | Tax at the top of the slab |
|---|---|---|
| Rs 0 – Rs 6,00,000 | Nil | Rs 0 |
| Rs 6,00,000 – Rs 12,00,000 | 1% | Rs 6,000 |
| Rs 12,00,000 – Rs 22,00,000 | 11% | Rs 1,16,000 |
| Rs 22,00,000 – Rs 32,00,000 | 23% | Rs 3,46,000 |
| Rs 32,00,000 – Rs 41,00,000 | 30% | Rs 6,16,000 |
| Above Rs 41,00,000 | 35% | Rs 6,16,000 + 35% of the excess |
In 2025-26 a surcharge of 9% of the tax (Section 4AB) applied to salaried persons where annual income exceeded Rs 1,00,00,000. The Finance Act 2026 abolished this surcharge for salaried income — see the 2026-27 slabs.
Non-salaried individuals & AOP — slabs for 2025-26
The non-salaried table was the same in 2025-26 as in 2026-27 — the Finance Act 2026 did not change it.
| Annual taxable income | Rate | Tax at the top of the slab |
|---|---|---|
| Rs 0 – Rs 6,00,000 | Nil | Rs 0 |
| Rs 6,00,000 – Rs 12,00,000 | 15% | Rs 90,000 |
| Rs 12,00,000 – Rs 16,00,000 | 20% | Rs 1,70,000 |
| Rs 16,00,000 – Rs 32,00,000 | 30% | Rs 6,50,000 |
| Rs 32,00,000 – Rs 56,00,000 | 40% | Rs 16,10,000 |
| Above Rs 56,00,000 | 45% | Rs 16,10,000 + 45% of the excess |
A surcharge of 10% of the tax (Section 4AB) applied where annual income exceeded Rs 1,00,00,000, and still does in 2026-27.
What changed for 2026-27
Compared with this table, the Finance Act 2026 cut the salaried 23% band to 20% and the 30% band to 25%, added 29% and 32% bands, moved the 35% top rate from Rs 41,00,000 to Rs 70,00,000, and removed the salaried surcharge. Full details: what changed in the Finance Act 2026.
Source: FBR Withholding Income Tax Rate Card for FY2025-26 (First Schedule, Part I, Income Tax Ordinance 2001) — last checked 4 November 2026.