Particulars
Division I (individuals & AOPs) · Division II (companies) · surcharge u/s 4AB · super tax u/s 4C
Salaried rates apply where salary exceeds 75% of taxable income.
Reverse mode cannot run the 75% salary test from a tax figure — choose the schedule.
s.4C(2) income can differ from taxable income (it aggregates certain exempt / final-tax streams and capital gains).
M/s Shah Faisal Law Chambers
Advocates & Tax Consultants · Karachi
Computation Slip
Computation of Tax — Tax Year 2026
Taxable income
Tax thereon Div. I, Pt. I, 1st Sch.
Surcharge u/s 4AB
Income tax and surcharge
Super tax u/s 4C · Div. IIB
Total liability
Slab-wise breakup — Division I
| Slab | From (Rs) | To (Rs) | Rate | Amount in slab | Tax |
|---|
Particulars — Immovable Property
Capital gains u/s 37(1A) · Division VIII, Part I, First Schedule
The statute says "rates specified in Division I" with a 15% minimum. Non-salaried is the default view since a capital gain is not salary income.
M/s Shah Faisal Law Chambers
Advocates & Tax Consultants · Karachi
Computation Slip
Capital Gain on Immovable Property — TY 2026
Capital gain u/s 37(1A)
Applicable rate
Tax on capital gain
Division VIII tax is a separate block — the gain does not enter the Division I computation, but it does count towards income under s.4C(2) for super tax.
Ready Reckoner — Division I permutations
Liability at standard income points across the salaried, non-salaried and professional-firm schedules, inclusive of surcharge u/s 4AB. The 4C columns assume s.4C(2) income equals the taxable income shown.
| Taxable income | Salaried · total | Eff. | Non-salaried Ind / AOP · total | Eff. | Prof-firm AOP · total | 4C rate | 4C amount |
|---|
Statutory Rate Tables — TY 2026
As amended up to 30 June 2025 by the Finance Act, 2025. Verify against the gazetted text before reliance in filing or litigation.