This tax is applicable to income generated from all the following sources:
Profit on Debt
Dividend
Capital Gains
Brokerage and Commission
Other income derived from salary or business
( *Recent Legal Status*)
In January 2026, the Federal Constitutional Court (FCC) declared the Super Tax constitutionally valid. Consequently, individuals with an annual income exceeding PKR 150 million are obligated to pay this tax.
(Summary):
If your annual income exceeds PKR 150 million (15 crore rupees), you will be liable to pay Super Tax (ranging from 1-10%). If your income exceeds PKR 10 million (1 crore rupees), you will be subject to a surcharge of 10%.
Note:
This information is based on recent FBR circulars (2024-25/2025-26). Tax matters can be complex; therefore, it is advisable to consult a tax consultant before filing.