Pakistan Rental Income Tax Calculator
Income from Property (Section 155) · Tax Year 2027 (FY 2026-27)
Rental Details
Tax Calculation Results
Annual Rental Income:
PKR 1,500,000
Taxpayer Type:
Individual / AOP
Rate / Slab Applied:
15,000 + 10% over 600,000
Total Tax Payable:
PKR 105,000
Effective Tax Rate:
7.00%
Income from Property Rates — Section 155 (TY 2027)
Individual / AOP — Annual Rent
Up to PKR 300,000: Nil
300,001 - 600,000: 5% over 300,000
600,001 - 2,000,000: 15,000 + 10% over 600,000
Above 2,000,000: 155,000 + 25% over 2,000,000
Companies (flat)
Filer: 15%
Non-Filer: 30%
Key Information
Tax applied on annual rent (block taxation)
Withheld by the tenant where applicable
Returns due by Sept 30, 2027
How Rental Income Tax is Calculated in Pakistan (TY 2027)
Under Section 155, income from property for individuals and AOPs is taxed on the annual rent using the schedule above (Nil up to PKR 300,000, then 5%, 10% and 25% marginal bands). Companies are taxed at a flat 15% (filer) or 30% (non-filer). This is block taxation, so it is applied to the annual rent rather than to a net figure after deductions.
Disclaimer: This calculator provides estimates based on Finance Bill 2026 (Tax Year 2027). Final tax liability may vary based on individual circumstances. Consult a tax professional for accurate calculations and filing requirements.