📘 FBR Income Tax Card – Tax Year 2025 (Complete Guide)
FBR has issued the official Income Tax Rates for Tax Year 2025, applicable from 1 July 2024 to 30 June 2025.
This comprehensive guide includes:
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Salaried tax slabs
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AOP & Business Individual rates
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Turnover tax
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Property purchase & sale tax
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Withholding tax
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Agriculture income tax (Punjab + Federal)
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Additional tax on income above Rs. 10 Million
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Special regimes and company tax rates
📌 Salary Income Tax Slabs – Tax Year 2025
Salary tax applies when salary income exceeds 75% of total income.
Salary Tax Slabs (FBR 2025)
| Taxable Income | Rate of Tax |
|---|---|
| Up to Rs. 600,000 | 0% |
| 600,001 – 1,200,000 | 15% of amount above 600,000 |
| 1,200,001 – 1,600,000 | Rs. 90,000 + 20% above 1.2M |
| 1,600,001 – 3,200,000 | Rs. 170,000 + 30% above 1.6M |
| 3,200,001 – 5,600,000 | Rs. 650,000 + 40% above 3.2M |
| Above 5,600,000 | Rs. 1,610,000 + 45% above 5.6M |
➕ Additional Tax:
For income above Rs. 10 Million, add 10% extra on the tax amount calculated above.
📌 AOP & Business Individuals – Tax Year 2025
| Income Range | Tax Rate |
|---|---|
| Up to 600,000 | 0% |
| 600,001 – 1,200,000 | 5% on amount above 600,000 |
| 1,200,001 – 2,200,000 | 30,000 + 15% above 1.2M |
| 2,200,001 – 3,200,000 | 180,000 + 25% above 2.2M |
| 3,200,001 – 4,100,000 | 430,000 + 30% above 3.2M |
| Above 4,100,000 | 700,000 + 35% above 4.1M |
➕ Additional Tax:
For income above Rs. 10 Million, add 10% extra on the tax amount.
📌 Turnover Minimum Tax – Section 113 (2025)
| Category | Minimum Tax |
|---|---|
| General business | 1.25% of turnover |
| Oil refineries, OMCs | 0.5% |
| Rice mills, flour mills | 0.2% – 0.1% |
| Distributors of FMCG, pharma, cigarettes | 0.75% – 0.5% |
| E-commerce | 1% |
| Tier-1 retailers (POS integrated) | 0.25% |
📌 Property Taxation (Purchase & Sale) – 2025
1. Purchasing Property – Section 236K
| Property Value Range | ATL | Non-ATL |
|---|---|---|
| Up to 50M | 3% | 12% |
| 50M – 100M | 3.5% | 16% |
| Above 100M | 4% | 20% |
Inheritance / Gift: Exempt
2. Selling Property – Section 236C
| Property Holding | ATL | Non-ATL |
|---|---|---|
| Up to 50M | 3% | 10% |
| 50M – 100M | 3.5% | 14% |
| Over 100M | 4% | 18% |
NRPs via FCVA/NRVA: 3% Final Tax
Capital Gain on Immovable Property (2025)
Property acquired ON or AFTER 1 July 2024
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Filer: 15% Final Tax
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Non-filer: Minimum 15% (NTR)
Property acquired BEFORE 30 June 2024
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1% Final Tax (optional/conditional)
📌 Capital Gains on Securities – 2025
| Holding Period | Tax Rate |
|---|---|
| Up to 1 year | 15% |
| 1–2 years | 12.5% |
| 2–3 years | 10% |
| 3–4 years | 7.5% |
| 4–5 years | 5% |
| 5–6 years | 2.5% |
| Above 6 years | 0% |
📌 Agriculture Income Tax (Punjab 2025)
(According to Punjab Agriculture Income Tax Act)
| Annual Agri Income | Tax |
|---|---|
| Up to 400,000 | 0% |
| 400,001 – 800,000 | Rs. 1,000 |
| 800,001 – 1,200,000 | Rs. 2,000 |
| 1,200,001 – 2,400,000 | 5% of amount above 1.2M |
| 2,400,001 – 4,800,000 | Rs. 60,000 + 10% above 2.4M |
| Above 4,800,000 | 15% above 4.8M |
📌 Federal Agriculture Income Tax (Used for Rate Calculation Only)
Formula:
Tax on Total Income – Tax on Agriculture Income = Payable Federal Tax
📌 Rental Income – Section 155 (2025)
| Recipient | Rate |
|---|---|
| Company | 15% |
| Others | 10% |
(Rates double for Non-ATL)
📌 Major Withholding Tax Rates – 2025
Services – Section 153(1)(b)
| Category | ATL | Non-ATL |
|---|---|---|
| Companies | 4% | 8% |
| AOP/Individuals | 9% | 18% |
| IT & ITES | 1% | 2% |
Supplies – Section 153(1)(a)
| Category | ATL | Non-ATL |
|---|---|---|
| General supply | 1% | 2% |
| Companies (industrial/manufacturing) | 0.25% | N/A |
| Rice/cottonseed/edible oil | 1.5% | 3% |
Imports – Section 148
| Category | Tax Rate |
|---|---|
| Part I (raw material & machinery) | 1% |
| Part II (parts & components) | 2% |
| Part II (commercial importers) | 3.5% |
| Part III (all others) | 5.5% |
| Pharma (non-local) | 4% |
| EV (CKD kits) | 1% |
📌 Company Tax Rates – 2025
| Company Type | Rate |
|---|---|
| Banking | 39% |
| Public/Private | 29% |
| Small Company | 20% |
| Alternate Corporate Tax | 17% |
📌 Deemed Income Tax – Section 7E
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Applies to resident persons
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Capital assets over Rs. 25 million
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Tax = 1% of FMV
📌 SME Tax Regime (Section 100E)
| Turnover | NTR | FTR |
|---|---|---|
| Up to 100M | 7.5% of income | 0.25% turnover |
| 100M – 250M | 15% | 0.5% turnover |
📥 Download Tax Card 2025 (PDF)
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📌 Conclusion
This post provides the complete FBR Income Tax Card for Tax Year 2025, including detailed slabs for salary, business, AOP, turnover tax, property, capital gains, agriculture income, and withholding tax.
This guide is suitable for:
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Tax consultants
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Students
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Employers
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Return filers
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Property buyers/sellers
