FBR Income Tax Rates 2022 in Pakistan – Complete Guide + Tax Card Image (Updated)
Are you searching for the latest FBR Income Tax Rates 2022 in Pakistan? This blog post provides a complete, easy-to-understand guide to all important income tax slabs, withholding tax rates, property tax rates, import taxes, and turnover-based minimum taxes for the tax year 2022.
📌 FBR Income Tax Card 2022
✅ Income Tax Slabs for Salaried Persons – 2022
According to the official FBR Tax Card 2021–22 :
Salaried Persons (salary is 75%+ of income)
| Annual Income (PKR) | Tax Rate |
|---|---|
| 0 – 600,000 | 0% |
| 600,001 – 1,200,000 | 5% |
| 1,200,001 – 1,800,000 | 30,000 + 10% |
| 1,800,001 – 2,500,000 | 90,000 + 15% |
| 2,500,001 – 3,500,000 | 195,000 + 17.5% |
| 3,500,001 – 5,000,000 | 370,000 + 20% |
| 5,000,001 – 8,000,000 | 670,000 + 22.5% |
| 8,000,001 – 12,000,000 | 1,345,000 + 25% |
| 12,000,001 – 30,000,000 | 2,345,000 + 27.5% |
| 30,000,001 – 50,000,000 | 7,295,000 + 30% |
| 50,000,001 – 75,000,000 | 13,295,000 + 32.5% |
| Above 75,000,000 | 21,420,000 + 35% |
✅ Non-Salaried Individuals & AOPs – Tax Slabs 2022
| Annual Income | Tax Rate |
|---|---|
| 0 – 400,000 | 0% |
| 400,001 – 600,000 | 5% |
| 600,001 – 1,200,000 | 10% |
| 1,200,001 – 2,400,000 | 15% |
| 2,400,001 – 3,000,000 | 20% |
| 3,000,001 – 4,000,000 | 25% |
| 4,000,001 – 6,000,000 | 30% |
| Above 6,000,000 | 35% |
🏢 Corporate Tax Rates – 2022
-
Companies: 29%
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Small Companies (2022): 21%
📊 Minimum Tax on Turnover (Section 113)
Based on the 2022 Tax Card:
Turnover-Based Minimum Tax Rates 2022
| Business Category | Minimum Tax Rate |
|---|---|
| Oil Marketing Companies, SNGPL, SSGCL | 0.75% of turnover |
| PIA | 0.75% |
| Poultry Industry, Oil Refineries | 0.5% |
| Motorcycle Dealers | 0.5% |
| Distributors of FMCG, pharma, cigarettes | 0.25% |
| Petroleum Agents & Distributors | 0.25% |
| Rice Mills, Flour Mills, Tier-1 FMCG Retailers | 0.25% |
| Persons supplying through e-commerce | 0.25% |
| Trading in used vehicles | 0.25% |
| All other cases | 1.25% of turnover |
This is one of the most important sections for tax planning in 2022.
🏠 Capital Gains Tax on Property 2022
| Gain Amount | Tax Rate |
|---|---|
| Up to 5 million | 3.5% |
| 5 – 10 million | 7.5% |
| 10 – 15 million | 10% |
| Above 15 million | 15% |
CGT Exemption on Property Based on Holding Period:
-
Held 4+ years → 100% exempt
-
Held 3–4 years → 75% exempt
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Held 2–3 years → 50% exempt
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Held 1–2 years → 25% exempt
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Sold within 1 year → 0% exemption
📦 Tax on Imports (Section 148)
| Category | Rate |
|---|---|
| Part I Goods | 1% |
| Part II Goods | 2% |
| Part III Goods | 5.5% |
| Finished Pharmaceuticals | 4% |
📱 Mobile Phone Import Duty (2022)
| Value (USD) | Tax (CBU) |
|---|---|
| Up to $30 | Rs. 70 |
| $30–100 | Rs. 100 |
| $100–200 | Rs. 930 |
| $200–350 | Rs. 970 |
| $350–500 | Rs. 3,000 |
| Above $500 | Rs. 5,200 |
🚗 Vehicle Purchase Tax (Section 231B)
Applies to locally manufactured or imported:
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Up to 850cc → Rs. 7,500
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851–1000cc → Rs. 15,000
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1001–1300cc → Rs. 25,000
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1301–1600cc → Rs. 50,000
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1601–1800cc → Rs. 75,000
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1801–2000cc → Rs. 100,000
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2001–2500cc → Rs. 150,000
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2501–3000cc → Rs. 200,000
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Above 3000cc → Rs. 250,000
📌 Why This Tax Card Matters
✔ Helps taxpayers understand their tax liability
✔ Useful for employers, business owners, filers
✔ Important for property buyers and investors
✔ Essential for corporate & non-corporate planning
✨ Final Words
FBR Income Tax Card 2022 includes major updates in turnover tax, property CGT, import taxes, and income tax slabs. Always ensure you are a filer to avoid double tax deduction
