Tool 09
Super Tax Calculator
The extra Section 4C tax charged on very high income.
Super tax under Section 4C of the Income Tax Ordinance is an additional tax charged on high income in Pakistan, over and above normal income tax, at rates that step up with the level of income.
Income details
Extra tax on very high income under Section 4C
Tax year
What kind of business is it?
Banks, oil and gas exploration businesses and fertilizer sellers are named separately in the law.
The Section 4C income figure for the year — often not the same as the profit in your accounts.
Export receipts are more than 80% of yearly sales
From 2026-27, Section 4C does not apply at all when export money actually received is more than 80% of total sales.
Tax-rate alerts
The Section 4C bands have moved before
We'll email you if the super tax thresholds or rates change again.
Super tax rates for 2026-27
The middle bands were removed for most persons and the top rate fell from 10% to 8%. Banks, oil and gas exploration businesses and fertilizer sellers kept 10% above Rs. 150 million.
| Income counted for super tax | Most businesses and people | Bank, oil & gas, fertilizer |
|---|---|---|
| Up to Rs. 500,000,000 | 0% | 0% |
| Above Rs. 500,000,000 | 8% | 10% |
The rate is charged on the whole income once it passes the threshold, not just on the amount above it.
Super tax rates in Pakistan for 2026-27
The rate is charged on the whole income once it passes the threshold, not just on the amount above it.
| Who it applies to | Rate | What this means |
|---|---|---|
| Most businesses and people — above Rs. 500,000,000 | 8% | Nothing is charged at or below Rs. 500,000,000. |
| Banks — above Rs. 150,000,000 | 10% | Banks were left out of the rate cut. |
| Oil & gas exploration — above Rs. 150,000,000 | 10% | Applies to income worked out under the oil and gas exploration rules. |
| Fertilizer sellers — above Rs. 150,000,000 | 10% | Income from selling any kind of fertilizer. |
For 2026-27 the middle bands were removed for most businesses and people, and the top rate came down from 10% to 8%. Banks, oil and gas explorers and fertilizer sellers kept the old 10% rate above Rs. 150 million.
How the three company taxes fit together
A company can face all three in the same year, but they do not simply add up. Work through them in this order.
Work out the tax on your profit
Apply the company rate for your kind of company to your taxable profit for the year.
Company tax calculatorCheck it against the minimum tax on sales
Work out the minimum tax on your yearly sales. If it is higher than the tax on your profit, that is what you pay instead — your own working out.
Minimum tax calculatorThen add super tax if your income is high
Super tax is separate. If your Section 4C income passes the threshold, it is charged on top of whatever figure came out of step 2.
Super tax calculatorSteps 1 and 2 compete with each other. Step 3 is always extra.
Where super tax sits
Work out the tax on your profit at the company or individual rate first.
Compare it with the minimum tax on turnover and take the higher of the two.
Then add super tax on top if your Section 4C income passes the threshold.
Open the company tax calculatorIt is not only for companies
Section 4C applies to any person, so an individual or a partnership with Section 4C income above the threshold is caught in the same way a company is.
Super tax questions
Super tax is an extra income tax under Section 4C charged on people and businesses with very high income for the year. It sits on top of the normal income tax rather than replacing it.
For most businesses and people, nothing is charged at or below Rs. 500 million of Section 4C income and 8% of the whole income above that. Banks, oil and gas exploration businesses and fertilizer sellers pay 10% of the whole income once it passes Rs. 150 million.
No. The law charges the rate on the whole income, which is why crossing a threshold matters far more here than with ordinary progressive rates.
The middle bands between Rs. 150 million and Rs. 500 million were removed for most persons and the top rate came down from 10% to 8%. Banks, oil and gas explorers and fertilizer sellers were left out of the change.
From 2026-27, Section 4C does not apply where the export money actually received for the year is more than 80% of total sales. This relief did not exist in earlier years.
The income worked out the way Section 4C describes, which brings together dividends, capital gains, brokerage and commission and all other taxable income for the year. It is often not the profit figure in your accounts.
Where these figures come from
Every rate in this tool is read from the official documents below. Open any of them to check a figure yourself.
Income Tax Ordinance 2001Section 4C and the Division IIB table, with footnotes holding the older rates used for 2022-23 through 2025-26.- Finance Act 2026Replaced the Section 4C table for 2026-27 and added the exemption for exporters above 80% of sales.
- Finance Act 2025Took 0.5 points off each super tax band between Rs. 200 million and Rs. 500 million for 2025-26.
- Finance Act 2023Set the eight-band super tax table, which its own column heads 'for tax year 2023 and onwards' — so it covers 2022-23 through 2024-25 here.
FBR IRIS PortalFile the yearly return where super tax is declared and paid.
Rates last reviewed 20 August 2026 against the sources above. Found a figure that does not match the source? Report a correction.
This calculator gives an estimate, not tax or legal advice, and nothing you type is stored unless you send it to us. Confirm your final position with a qualified Pakistan tax professional.
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