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Types of Income Tax and Their Details in Pakistan – Explained by Filernow

In Pakistan, income tax is collected by the Federal Board of Revenue (FBR) based on the type of income you earn. Whether you’re a salaried person, a business owner, or run a company, understanding these tax types helps avoid fines and stay ATL-listed.

With FilerNow, you can file the correct type of income tax quickly and stress-free — all online.

1. Income Tax on Salary

Applied to salaried individuals based on income slabs. Tax is deducted at source by employers.
👉 See latest tax slabs
👉 File salaried return now

2. Business Income Tax

Applies to sole proprietors and partnerships (AOPs). Tax rate ranges from 7.5% to 35% based on annual income.
👉 Register your business
👉 NTN for Business

3. Corporate Income Tax

Paid by private limited companies registered with SECP. Standard rate is 29%.
👉 Company Registration
👉 Corporate Return Filing

4. Capital Gains Tax (CGT)

Charged on profits from sale of property or shares. Rate depends on asset type and holding period.

5. Property Income Tax

Applies to rental income. Tax deducted by tenants or paid annually by owners based on slabs.

6. Income Tax on Freelancers / Consultants

Applicable on self-employed individuals. FBR expects full disclosure of foreign remittances and bank deposits.
👉 Freelancer Tax Guide

Need more information? Contact us on WhatsApp.

Tax Return Filing FAQs

1. Who is required to file a tax return in Pakistan?

Every salaried person, freelancer, business owner, or property holder earning taxable income must file a tax return under FBR law.
👉 Start Tax Return Filing
Not a filer yet? 👉 Become a Filer

2. What documents are needed to file a tax return?

You’ll need your CNIC, salary slip or income proof, bank statement, and any investment or property details.
👉 See Required Documents
No NTN yet? 👉 Get NTN Online

3. Can freelancers or students file tax returns?

Yes. If you're earning income, even from freelance or online platforms, you should file to stay compliant and avoid future penalties.
👉 File Freelance Tax Return
Also check 👉 NTN for Freelancers

4. What are the benefits of filing a tax return?

You become a filer, pay lower taxes on vehicles/property, claim refunds, and appear in ATL (Active Taxpayer List).
👉 Become a Filer Now
Start here 👉 File Tax Return Online

5. What is the deadline for filing tax returns in Pakistan?

For most individuals and businesses, the FBR deadline is 30th September each year. Late filing can lead to penalties.
👉 Avoid Penalty – File Now
Want ATL status? 👉 Filer Registration

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