Estimate company income tax, minimum turnover tax, super tax, donation tax credit and net tax payable for Tax Year 2027 under the Finance Act 2026 framework.
General company 29%Small company 20%Banking company 42%One-page PDF
Company income and adjustments
Enter annual amounts in PKR. The tool separates accounting adjustments, tax credit and payments.
1Company and income
2Taxable-profit adjustments
3Donations, minimum tax and credits
Only donations qualifying for company tax credit under section 61 or relevant provisions.
Enter the credit amount, not the underlying expenditure.
Sector-specific rates and exemptions may differ.
Ready. Enter the company details and select Calculate Corporate Tax.
Step-by-Step Corporate Tax Calculation
The breakdown updates after calculation.
1
Accounting profit before taxStarting point from the financial statements
PKR 0
2
Add: non-deductible expenses and taxable additionsExpenses disallowed plus other taxable adjustments
PKR 0
3
Less: exempt income and allowable deductionsExempt income, tax depreciation and other allowable deductions
PKR 0
4
Taxable income before lossesSteps 1 + 2 − 3
PKR 0
5
Less: allowable brought-forward lossesLimited to taxable income before losses
PKR 0
6
Final taxable incomeTaxable income before losses − loss relief
PKR 0
7
Income-based company taxTaxable income × company rate
PKR 0
8
Minimum tax on turnoverTurnover × entered minimum-tax rate
PKR 0
9
Higher of income tax or minimum taxBase tax before super tax and credits
PKR 0
10
Add: super tax estimateWhere selected and applicable
PKR 0
11
Less: donation and other tax creditsDonation credit uses the section 61 proportional formula and company cap
PKR 0
12
Less: advance / withholding tax paidLimited to tax remaining after credits
PKR 0
13
Estimated net tax payableFinal tax after credits and payments
PKR 0
Calculate to display the company-rate and donation-credit formulas.
Allowable deductions and adjustments
Ordinary business expenses require legal deductibility and supporting evidence.
Book depreciation is normally replaced by statutory tax depreciation or capital allowances.
Non-deductible expenses are added back to accounting profit.
Tax losses, bad debts, finance costs, research, employee training and retirement-fund contributions are subject to specific conditions.
Donations are handled as a tax credit rather than automatically deducted from taxable profit.
Donation and charity tax credit
The estimator uses the proportional company tax-credit approach: gross company tax divided by taxable income, multiplied by the eligible donation amount.
The eligible donation base is limited in this tool to the lower of the qualifying donation and 20% of taxable income. The credit is also capped at the pre-credit tax available.
Only donations to qualifying recipients with proper evidence should be entered.
Applied to taxable income of a company that is not within a special category.
Small company
20%
Eligibility depends on the statutory definition and all applicable conditions.
Banking company
42%
Special banking rules and super-tax treatment require separate confirmation.
Minimum tax on turnover
Default input: 1.25%
Compared with income-based tax when selected; reduced rates and exclusions may apply by sector.
Standard Section 4C super-tax estimate
0% up to PKR 500 million; 8% above PKR 500 million
This simplified calculator applies 8% to entered taxable income where the threshold is exceeded. Specified sectors require separate review.
Donation / charity tax credit
Section 61 proportional formula
Eligible donation base capped in this tool at 20% of taxable income for a company.
Important: Corporate tax in Pakistan is not a salary-slab calculation. The applicable rate depends on the company category, while minimum tax, super tax, final-tax regimes, exports, banking rules, sector concessions, credits and withholding adjustments can materially change the liability. This tool is an educational estimate; the amended Ordinance and official FBR guidance prevail.
