Business Individuals / AOPs (TY 2026)
| Annual Taxable Income | Tax Rate | Tax Formula |
|---|---|---|
| Up to Rs.600,000 | 0% | No tax |
| 600,001 – 1,200,000 | 7.5% | (Income - 600,000) × 7.5% |
| 1,200,001 – 1,600,000 | 45,000 + 15% | 45,000 + (Income - 1,200,000) × 15% |
| 1,600,001 – 3,200,000 | 170,000 + 30% | 170,000 + (Income - 1,600,000) × 30% |
| 3,200,001 – 5,600,000 | 650,000 + 40% | 650,000 + (Income - 3,200,000) × 40% |
| Above 5,600,000 | 1,610,000 + 45% | 1,610,000 + (Income - 5,600,000) × 45% |