Asaan FilerAgar aap salaried hain to TY2026 mein aapki taxable income par yeh slabs lagte hain — seedha seedha, koi ghumaao nahi.
TY2026 ke salary tax slabs
Yeh slabs un logon ke liye hain jin ki salary income unki total taxable income ka 75% se zyada ho — matlab ek aam naukri pesha banda. Rulebook ke mutabiq [1st Schedule Part I Division I clause 2]:
| Taxable Income (saalana) | Tax Rate |
|---|---|
| Rs 600,000 tak | 0% |
| Rs 600,000 – Rs 1,200,000 | 1% jo Rs 600,000 se upar hai |
| Rs 1,200,000 – Rs 2,200,000 | Rs 6,000 + 11% jo Rs 1,200,000 se upar hai |
| Rs 2,200,000 – Rs 3,200,000 | Rs 116,000 + 23% jo Rs 2,200,000 se upar hai |
| Rs 3,200,000 – Rs 4,100,000 | Rs 346,000 + 30% jo Rs 3,200,000 se upar hai |
| Rs 4,100,000 se upar | Rs 616,000 + 35% jo Rs 4,100,000 se upar hai |
Ek cheez zyada log nahi jante: agar aapki taxable income Rs 10 million se upar hai, to salaried logon par tax ke upar 9% ka surcharge bhi lagta hai. Yeh section 4AB ke tehat hai. Non-salaried par yehi surcharge 10% hai.
Yeh 0% wala hissa kya matlab rakhta hai
Rs 600,000 tak koi tax nahi. Iska yeh matlab nahi ke aapko file nahi karna — yeh sirf tax rate hai, filing ka masla alag hai. Filer banna aur ATL mein aana apna faida rakhta hai chahe tax zero hi kyun na ho.
Poori misaal — hisaab dekhein
Ayesha Lahore mein ek company mein job karti hai. Uski mahana salary Rs 250,000 hai, matlab saalana Rs 3,000,000. Koi allowance ya bonus alag se nahi, seedha salary hi taxable income hai.
Rs 3,000,000 Rs 2,200,000 aur Rs 3,200,000 wale slab mein aata hai. Formula: Rs 116,000 + 23% of (3,000,000 − 2,200,000).
| Base tax | Rs 116,000 |
| Extra income upar | Rs 800,000 |
| 23% of Rs 800,000 | Rs 184,000 |
| Total saalana tax | Rs 300,000 |
Matlab Ayesha ka effective tax rate 10% ke qareeb ban raha hai — jabke uski marginal slab rate 23% dikhti hai. Yeh farq log samajhte nahi aur dar jate hain ke "23% tax lag gaya" — jabke asal mein sirf slab ke upar wale hisse par 23% laga hai, poori salary par nahi. Yeh galat fehmi mujhe aksar milti hai — log apni gross salary ko top slab rate se guna kar ke dar jate hain.
Salary mein sirf basic pay shamil nahi hoti
Section 12 ke tehat "salary" ka daira bohat wasee hai. Bonus, allowances, perquisites (jaise company car ya ghar), reimbursements, aur golden handshake — sab is mein aate hain. Fixed monthly allowance ko "duty allowance" keh kar exempt nahi kiya ja sakta, chahe employer usay kuch bhi naam de. Company car partly private use ke liye ho to uski cost ka 5% salary mein add hota hai. Wholly private use ho to 10%. Yeh chhoti detail hai jo log bhool jate hain aur phir return galat file hoti hai.
Medical allowance ka rule
Agar employment terms mein free medical treatment likha hai to woh poora exempt hai. Agar aisa nahi hai aur sirf medical allowance milta hai, to basic salary ka 10% tak exempt hota hai. Dono ek sath claim nahi ho sakte — ek hi cheez choose karni parti hai.
Pension par TY2026 mein naya rule aaya hai
Yeh important hai kyunke bohat purani information ab galat ho chuki hai. Purani pension exemption khatam ho gayi hai. Ab former employer se milne wali pension par: Rs 10 million saalana tak 0% tax, is se upar 5% (final tax). Agar banda 70 saal ya us se zyada umar ka hai to poori pension 0% rehti hai. Agar retirement ke baad wapas usi employer ya uske associate ke paas kaam karna shuru kar dein, to yeh chhoot khatam ho jati hai aur normal slabs lagte hain.
Adjustable WHT credits — jo pehle se kata hua tax wapas mil sakta hai
Employer aapki salary se har mahine s.149 ke tehat tax kaat kar FBR ko jama karta hai. Yeh advance tax hai, final nahi — return file karte waqt is ka poora hisaab lagta hai.
- Gari ka token tax (s.234) — cc ke hisab se Rs 800 se Rs 10,000 tak, credit ban sakta hai.
- Bijli ka bill agar domestic hai aur non-ATL hain to 7.5% WHT (25k se zyada bill par). ATL hon to yeh lagta hi nahi.
- Phone aur internet bill par 15% WHT — landline par 10% agar bill Rs 1,000 se zyada ho.
Yeh sab credits return mein claim honi chahiye. Zyada tar log inhe chhor dete hain aur zyada tax pay kar dete hain jo unhein wapas mil sakta tha.
Deductions jo taxable income ghata sakte hain
Zakat jo source par kati ho, seedha deductible allowance hai — section 60 ke tehat. Agar taxable income Rs 1.5 million se kam hai to education fee par bhi credit milta hai (section 60D), lekin is ki calculation thori pechida hai: fee ka 5%, taxable income ka 25%, ya Rs 60,000 per bachcha — jo bhi in teenon mein sab se kam ho. Donations par bhi credit milta hai lekin sirf crossed cheque se di gayi rakam par, aur donee organization eligible list mein honi chahiye. Cash mein diya gaya chanda credit ke liye count nahi hota. FA2025 ne ek naya deduction bhi introduce kiya hai — housing loan interest, section 63A ke tehat, sirf ek "low-cost" ghar par jis ki land 2,500 square feet ya flat 2,000 square feet se zyada na ho. Cap income ka 30% hai.
Teacher rebate — ab khatam ho chuka hai
Agar aap teacher ya researcher hain aur pehle 25% rebate claim karte the, to TY2026 mein yeh sunset ho chuka hai. Ab apply nahi hota — chahe kitni bhi purani information kahin dikhe.
Filing kab lazmi hai
Wealth statement har resident filer ke liye lazmi hai, chahe tax zero hi kyun na bane. Section 114 ke tehat kuch triggers hain jin par filing zaroori ho jati hai — jaise 1000cc ya us se badi gaari, 500 square yard ya us se badi property, ya commercial bijli ka bill Rs 500,000 saalana se zyada. Filing ki last date 30 September hai. Agar late ho jaye to bhi ATL se bahar nahi hote — bas Rs 1,000 ka surcharge lagta hai, aur agar salaried hain to penalty minimum Rs 10,000 tak ja sakti hai.
Asaan Filer par hum yehi calculation aapke actual numbers ke saath karte hain — salary slip dekh kar, sahi slab lagate hain, aur jo WHT aapka pehle se kata hua hai woh bhi wapas claim karwate hain. Return khud banana mushkil nahi lagta jab tak koi allowance ya perk ka masla na aa jaye — waheen log ghalti kar baithte hain.
Aam Sawal
- Q: Agar meri salary Rs 50,000 mahana hai to kya mujhe tax dena hoga?
A: Rs 50,000 mahana matlab Rs 600,000 saalana — yeh bilkul 0% slab ki hadd par hai. Is se neeche koi tax nahi banta. Lekin filing phir bhi zaroori ho sakti hai agar section 114 ke koi trigger apply hote hon. - Q: Kya bonus par alag se tax lagta hai?
A: Nahi, bonus salary income mein hi shamil ho jata hai aur usi slab structure se tax lagta hai jis mein aapki total salary aati hai. - Q: Marginal rate aur effective rate mein kya farq hai?
A: Marginal rate sirf slab ke upar wale hisse par lagta hai, poori salary par nahi. Isi liye kisi ka top slab 23% ho sakta hai lekin uska overall effective tax rate 10% ya usse bhi kam nikalta hai. - Q: Employer jo tax kaat leta hai woh final hota hai ya wapas mil sakta hai?
A: Woh adjustable advance tax hota hai, final nahi. Return file karte waqt aapki actual tax liability se match karke adjust hota hai — agar zyada kata gaya ho to refund ban sakta hai. - Q: Pension par ab kitna tax lagta hai?
A: Former employer se pension Rs 10 million saalana tak 0% hai, is se upar 5% final tax. 70 saal ya zyada umar walon ke liye poori pension 0% rehti hai.