Professional Tax Planning and Return Filing in Pakistan
Strategic tax guidance for individuals, freelancers, professionals, and expanding businesses. Manage Federal Board of Revenue compliance, preserve Active Taxpayer status, reconcile wealth statements, and file accurate returns with complete peace of mind.
Avoid 100 percent withholding tax surcharges on banking cash transactions, property deeds, and vehicle token tax.
Concessionary Section 154A filing for PSEB registered software developers, agencies, and remote digital contractors.
Complete asset and liability balance sheet reconciliation under Section 116 to prevent statutory audit notices.
Reconcile salary withholding certificates, CPR receipts, and bank deduction records under Section 149 and Section 236.
Section 116 net wealth balance sheet matching across properties, vehicles, and assets to prevent FBR audit inquiry notices.
Electronic Iris submission with official Computerized Payment Receipts and verifiable FBR acknowledgment documentation.
Pakistan Tax Year Schedules & Key Slabs
Zero tax on annual taxable salary up to PKR 600,000. Progressive tax slabs apply above threshold with 10% surcharge on high brackets.
Concessionary 0.25% final tax rate for PSEB registered tech exporters realized via formal banking proceeds realization certificates (ePRC).
Non salaried business schedule applies when non salary earnings exceed 25% of total income under the 75 percent rule.
Statutory 20 percent maintenance deduction automatically allowed under Section 15A before computing net taxable rent.
Interactive Income Tax Calculator
Calculate exact monthly and annual liabilities with statutory tax slabs.
About S.M. Tax Consultancy
We are a specialized Pakistani tax and corporate advisory practice. Our mission is to protect individuals, freelancers, remote IT contractors, and businesses against excessive withholding taxes and FBR compliance non conformity through proactive, statutory advisory.
Statutory Accuracy
Calculations and advisory strictly follow the Income Tax Ordinance, 2001 and latest Federal Board of Revenue statutory notifications.
Client Confidentiality
Bank records, withholding certificates, and wealth declarations are handled under strict non disclosure protocols.
Direct Advisor Engagement
Work directly with licensed advisors Mujtaba Ali and Hassan for personalized tax planning, wealth statements, and business setup.
Comprehensive Tax and Corporate Services
Every taxpayer requires a tailored approach. We analyze your income heads, determine allowable exemptions, and handle full statutory filing across federal and provincial jurisdictions.
Salaried Individual Advisory and Return Filing
Complete annual tax declarations, wealth reconciliation, and submission via the FBR Iris portal. We verify employer withholding certificates, identify allowable medical expense exemptions, and ensure clean year on year balance sheets.
Freelancer and IT Export Advisory
Advisory on Section 154A concessionary tax status, Pakistan Software Export Board (PSEB) registration, bank proceeds realization certificates (ePRC), and foreign inward remittance compliance.
NTN Registration and Active Status
Fast creation and issuance of National Tax Numbers for individuals and business entities, followed by inclusion in the FBR Active Taxpayers List.
Sole Proprietorship and Firm Setup
Documentation of trade names, business bank account certificates, partnership deeds, and commercial tax onboarding with relevant authorities.
Rental Property Tax Advisory
Evaluation of property income under Section 15 with automatic application of the statutory 20 percent maintenance deduction under Section 15A.
Provincial Sales Tax and Filing
Provincial revenue authority registration (SRB, PRA), monthly withholding declarations, and ongoing commercial tax filing support.
Pakistani Income Tax Calculator
Calculate your estimated tax liability for Tax Year 2026–2027 and Tax Year 2025–2026 under the Income Tax Ordinance, 2001. Compare salaried, business, and rental tax schedules with instant statutory deduction breakdowns.
Tax Calculator
Your highest slab rate is 11%. Any additional rupee earned in this bracket will be taxed at 11%, while your previous earnings remain taxed at their lower respective slab rates.
Understanding Pakistani Tax Realities Before You File
Tax compliance in Pakistan involves distinct schedules and strict statutory rules. Knowing how the law classifies your earnings prevents unexpected liabilities and penalties.
The 75 Percent Salary Classification Rule
Under the Income Tax Ordinance, you are classified as salaried only if salary income constitutes 75 percent or more of your total taxable earnings. If side earnings from freelance consulting, business profit, or rent exceed 25 percent, you shift to the higher non salaried schedule.
Active Taxpayer List (ATL) Consequences
Non filers face substantial withholding tax penalties across Pakistan, including doubled withholding on banking transactions, vehicle token tax, and real estate transfers. Maintaining active status is an essential financial priority.
Reconciled Wealth Statements
Filing an income tax return requires submitting a comprehensive wealth statement. Assets declared must balance against reported inflows, legitimate expenses, and historical capital.
Documents Checklist for Tax Filing
Having your documentation ready streamlines the assessment process and ensures zero discrepancies with Federal Board of Revenue records.
- Valid Computerized National Identity Card (CNIC) copy
- Active mobile number registered in your own CNIC name
- Annual salary tax deduction certificate issued by your employer
- Bank account statements covering July 1 to June 30
- Documentation of property, vehicles, or securities purchased or sold
- Utility bill tax withholding receipts for admissible claims
Our Advisory Team
Meet the advisory professionals at S.M. Tax Consultancy dedicated to managing your tax filings, corporate compliance, and regulatory documentation.
Mujtaba Ali
Tax Advisory and ComplianceAdvises individuals, freelancers, and businesses on Pakistani income tax filing, wealth statements, and regulatory compliance.
Hassan
Corporate Services and RegistrationsAssists clients with NTN registrations, business setups, Active Taxpayers List status, and corporate documentation.
Frequently Asked Tax and Compliance Questions
Practical answers based on current Federal Board of Revenue statutes and common compliance scenarios for salaried personnel, freelancers, and businesses in Pakistan.
Having a National Tax Number (NTN) registers you on the Federal Board of Revenue database. Being an Active Filer means your name is published on the Active Taxpayers List (ATL) for the current fiscal period because you submitted an annual tax return for the relevant tax year. If you fail to file annually, your NTN remains valid but your status drops to Inactive, triggering double withholding tax surcharges across Pakistan.
Have a Specific Tax Scenario Not Addressed Above?
Every taxpayer case involves distinct asset movements and allowable deductions. Speak directly with an advisor at S.M. Tax Consultancy.
Ready to Discuss Your Tax Return or Business Registration?
Connect directly with S.M. Tax Consultancy. We will review your tax documents, evaluate allowable deductions, and prepare your filing according to official Federal Board of Revenue standards.