How We Verify Tax Rates

TaxCalc PK is built by one developer, not a research team. This page describes, honestly, how each rate on this site is sourced and checked — and where that process still has gaps.

Who does this

I'm Bilal Hassan, a software developer. I am not a tax adviser, accountant, or FBR-affiliated professional. I don't have formal tax qualifications, and TaxCalc PK is not reviewed by a chartered accountant before publishing. What I do is read the same official documents anyone can read, cross-check them against a second independent source where possible, and cite what I used — so you can verify it yourself instead of just trusting a badge.

Primary sources used

Rates on this site are sourced from these documents, in order of authority:

  1. FBR Withholding Income Tax Rate Card — the Federal Board of Revenue's own consolidated rate card, updated after each Finance Act. This is the primary source for withholding tax sections (149, 150, 151, 153, 154A, 155, 156, 236C, 236K, and others).
  2. The gazetted Finance Act — for salary and non-salaried income tax slabs and any rate not covered by the rate card above.
  3. PwC Worldwide Tax Summaries — Pakistan — used as an independent cross-check against the FBR rate card, and as the source for historical (prior tax year) figures where a year-over-year comparison is shown.

Where the rate card and the statute could disagree, the statute wins. These are the primary instruments read directly for the current tax year:

  • Finance Act 2026 — the gazette itself, downloaded in full (42 MB) and searched section by section for the provisions this site publishes.
  • Income Tax Ordinance 2001, as amended to 30 June 2026 — First Schedule Part II and the Tenth Schedule in particular, which is where the non-ATL doubling rule actually lives.
  • Sales Tax Act 1990, as amended to 30 June 2026 — including the Ninth Schedule, substituted by the Finance Act 2024.
  • SRO 1064(I)/2026 — the regulatory duty slabs in force from 1 July 2026.
  • Finance Act 2018 s.10(1) and Finance Act 2022 — for provisions still operative, including the mobile handset levy as amended by Finance Act 2026 s.7.
  • PTA DIRBS documentation and FAQs — for device registration procedure, which is administrative practice rather than statute.

A number of smaller Pakistani tax-calculator and blog sites were checked during research but are not treated as sources — several were found repeating outdated rates from prior years. They're only ever used to corroborate a figure already established by one of the three sources above, never as the sole basis for a rate.

Confidence levels

Every rate is tracked internally with a confidence marker. Rates marked below the top tier are flagged on the page they appear on rather than hidden.

MarkerMeaning
✅✅Two independent sources agree on this exact figure.
Confirmed by one authoritative source (the FBR rate card or gazette).
🟡Checked in an earlier pass, not independently re-verified since.
Not yet verified against a primary source — should not be published as fact, and is flagged on-page if it appears.

What this process actually caught

A verification policy is just a claim until it finds something. In August 2026 this one was turned on the site's own most-visited tool — the PTA mobile tax calculator — and the result was uncomfortable: all four components of the calculation were wrong, and three mutually incompatible rate regimes were live on the site at the same time. The same phone produced three different answers depending on which page you landed on.

ComponentWas published asActually is
Regulatory duty7 slabs, Rs. 180–36,000, no source6 slabs, Rs. 240–17,600 — SRO 1064(I)/2026
Sales tax18% of value + duty18% up to $500, 25% above — Ninth Schedule
Income tax6% / 12% of device valueFixed rupees by band, doubled for non-ATL
Handset levyMissing entirelyRs. 100–16,000 by band

The practical effect: this site had been telling people an iPhone 15 cost roughly Rs. 60,000–65,000 to register as a filer. The correct figure, computed from the four verified components, is Rs. 39,915.

The same pass removed claims that no source supported at all: a “flat $5 customs processing fee” that appeared in prose, in two visible FAQs and in the page's FAQ structured data; a “one phone duty-free up to Rs. 50,000” allowance that PTA's own FAQ contradicts, because that baggage exemption was withdrawn on 30 June 2019; and a 30-day registration window that is actually 60 days. Section 7E material was still written in the present tense after the section was abolished on 1 July 2026.

One case makes the “statute over reporting” rule concrete. Widely-syndicated Pakistani tech coverage reported that the handset levy on $101–200 phones had fallen to Rs. 20. The gazetted figure is Rs. 200. Every calculator that copied the news copied the error. That is the entire argument for reading the primary document, and it is why no ProPakistani, PhoneWorld, or competitor-calculator figure was used anywhere in that correction.

Honest limitations

This is a one-person project, not a professional audit. Specifically:

  • The Finance Act 2026 gazette has now been read directly for the provisions this site publishes — but not cover to cover for every section of Pakistani tax law. Rates outside that scope still rest on the FBR's own rate card, which is a secondary summary of the Act. The rate card carries its own disclaimer that the original statute prevails, and so do I.
  • A few provincial-level rates (vehicle token tax notifications, for example) are still being verified against the relevant provincial Excise & Taxation department notification rather than a federal source, and are marked accordingly where that's the case.
  • Where a rate depends on an inference from how a section is structured, rather than an explicit published figure, that's stated on the page rather than presented as confirmed.
  • Tax law changes — sometimes mid-year, via SRO or court ruling. A rate that was correct when checked can become outdated before the next review.

None of this means "don't trust the numbers" — it means treat this the way you'd treat any calculator built by an individual: a genuinely useful estimate, sourced and citable, not a substitute for confirming anything large or time-sensitive against fbr.gov.pk directly or with a registered tax adviser.

Found an error?

If a rate here doesn't match the official FBR notification, please tell me via the contact page. I'd rather fix a wrong number than leave it live. See also the disclaimer and about pages.

Last verified: August 2026 — Bilal Hassan.