Pakistan
Pakistan Rental Income Tax 2025–2026
Estimate rental-only annual liability and section 155 withholding separately. Change the inputs below and the estimate updates immediately.
2025–2026 · July 1, 2025–June 30, 2026
For income earned in 2025–2026 and Tax Year 2026 return calculations. Review the supported scope and FBR references below.
Input
Your numbers
Calculated result
Annual tax attributable to rental income
PKR 54,000
Total normal tax with rent minus normal tax on other non-salary income alone.
Total annual normal income tax
PKR 54,000
Taxable rental income
PKR 960,000
Building repair allowance
PKR 240,000
Annual section 155 withholding estimate
PKR 75,000
Separate advance deduction on gross rent if the tenant is required to withhold; not added to annual liability.
Monthly withholding equivalent
PKR 6,250
Estimate only. Verify important decisions with an appropriate professional or official source.
How to use it
A quick estimate, without the spreadsheet.
Inputs and units
Enter regular monthly gross rent, building or land type, other allowable annual rental deductions, other annual non-salary taxable income and ATL status. Do not include the building repair allowance again in other deductions.
Formula
Annual rent = monthly rent × 12. Buildings receive a 20% repair allowance; taxable rent is the remainder after allowable deductions. Non-salaried individual slabs apply to combined taxable income. Rental tax attribution is the difference with and without rent. Section 155 withholding is computed separately on gross rent.
Worked example
PKR 100,000 monthly building rent with no other income or deductions gives PKR 960,000 taxable rent and PKR 54,000 normal annual tax. ATL section 155 withholding is PKR 75,000 annually if required.
Assumptions and limitations
For Tax Year 2026, individuals with no salary income. Withholding is an advance deduction, not final liability. Tenant withholding obligations and payment timing must be checked. Does not calculate return balances, refunds, company tax, mixed salary income, fair-market rent adjustments, non-adjustable deposits, losses, tax credits or super tax.
Official tax references
References checked October 9, 2026 for the stated tax year.
Keep calculating
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