First Scheduled

The First Schedule of Income Tax Ordinance can be divided into 27 Divisions.

  • Division 1 provides the rates of tax imposed on the taxable income of every individual and Association of Persons (AOP).
  1. If the income of an individual under the head of Salary does not exceed 50% of his taxable income (it may have multiple sources of income), the tax rates to be applied shall be as set out in the following table.

  2. If the income of an individual under the head of Salary does exceed 50% of his taxable income  (it may have multiple sources of income), the tax rates to be applied shall be as set out in the following table.


     3. If the income of an individual except for salary income and Association of Persons (AOP) shall apply the tax on the following rates.















Note: These Rates are not updated. Please see Tax Card for the relevant period.

Location: Pakistan

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