Pakistan Rental Income Tax Calculator (2026/2027)
Calculate FBR Section 15 tax on property rent and tenant withholding tax deductions for Filers vs Non-Filers.
Rs 150,000 / month
Rental Tax Summary
Gross Annual Rent:Rs 1,800,000
Effective Tax Rate:7.50%
Annual Income Tax on Property Rent
Rs 135,000
Real-Time Mathematical Audit
Live Step-by-Step Rental Income Tax Audit
Line-by-line breakdown of Income Tax Ordinance Section 15 tax slabs for Rs 150,000 monthly property rent.
Step 1: Gross Annual RentRental Income
Monthly Rent: Rs 150,000
Months per Year: 12 Months
Annual Gross Rent: Rs 1,800,000
Step 2: FBR Section 15 SlabsTax Slabs
Filer Penalty (2x): NO (Standard)
Effective Tax Rate: 7.50%
Step 3: Annual Rental TaxAnnual FBR
Annual FBR Tax: Rs 135,000
Monthly WHT Component: Rs 11,250
Total Tax Liability: Rs 135,000
Step 4: Net Rental YieldNet Income
Gross Monthly Rent: Rs 150,000
Monthly Tax: Rs 11,250
Net Monthly Payout: Rs 138,750
FBR Section 15 Property Rental Tax Slabs
| Gross Annual Rent Bracket | FBR Income Tax Rate | Filer Tax Slabs | Non-Filer Rate |
|---|---|---|---|
| Up to Rs 300,000 | 0% Tax Rate | Rs 0 | 0% |
| Rs 300,001 – Rs 600,000 | 5% of rent exceeding Rs 300k | Up to Rs 15,000 | 10% WHT (2x) |
| Rs 600,001 – Rs 2,000,000 Your Slab | Rs 15,000 + 10% exceeding Rs 600k | Up to Rs 155,000 | 20% WHT (2x) |
| Above Rs 2,000,000 | Rs 155,000 + 25% exceeding Rs 2M | Rs 155,000 + 25% | 50% WHT (2x) |
Knowledge Base
Frequently Asked Questions (FBR Rental Income Tax)
For individual property owners in Pakistan, gross annual rental income up to PKR 300,000 is 100% tax-exempt (0% tax rate).
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File Rental Property Income Tax Return (Section 15)
Our Pakistan tax team files your annual FBR Section 15 rental returns, claims 1/5th repair allowances, and reconciles Section 155 tenant WHT certificates.