Govt increases tax rate for salaried class in budget 2023-24

People earning over Rs 300,000/month, to pay at least Rs 36,250 in taxes

Exhausting its ability to significantly increase the tax net and tame the business community. The government has once again decided to further the burden of the salaried class to meet revenue shortfalls.

According to the amended finance bill, which was approved by the National Assembly on Sunday, a higher rate of income tax would now be applicable from July 1, 2023, where annual taxable income exceeds Rs 600,000.

Where annual taxable income exceeds Rs 600,000 but does not exceed Rs 1200,000, the rate of tax would be 2.5% of the amount exceeding Rs. 600,000.

Under the new slab, where annual taxable income exceeds Rs. 1,200,000 but does not exceed Rs 2,4,000,000, the rate of tax would be Rs 15000 + 12.5% of the amount exceeding Rs. 1,200,000.

The revised income tax slab for salaried class states that where annual taxable income exceeds Rs 2,400,000 but does not exceed Rs 3,6000,000,  the rate of tax would be Rs 165,000 plus 22.5 percent of the amount exceeding Rs 2,400,000.

Similarly, where taxable income exceeds Rs 3,600,000 but does not exceed Rs 6,000,000,  the rate of tax would be Rs 435,000 plus 27.5 percent of the amount exceeding Rs 3,600,000.

Meanwhile,  where taxable income exceeds Rs 6,000,000, the rate of tax would be Rs 1,095,000 plus 35 percent of the amount exceeding Rs 6,000,000.

The government is adamant that the new slabs are progressive in nature and only add pressure to the upper tiers of the society, however the respective income tax levied on the individuals in the informal sector or partially formal business sector is less than comparable. 

For instance, the monthly income tax on a person earning Rs 250,000 (an average salary for a mid-career corporate professional) per month will now be equal to Rs 25,000 which is almost 10% flat.

It is important to note here that the aforementioned changes in the income tax ordinance were not proposed in the initial finance bill 2023-24, that was tabled before the parliament, on the 9th of June, with the federal budget. However, it is believed that the changes were made to rekindle Pakistan’s chances at an IMF deal.

Shahzad Paracha
Shahzad Paracha
The writer is a member of Pakistan Today's Islamabad bureau. He can be reached at [email protected]

10 COMMENTS

  1. Meanwhile, where taxable income exceeds Rs 6,000,000, the rate of tax would be Rs 1,095,000 plus 35 percent of the amount exceeding Rs 6,000,000.

    the rate of tax would be Rs.1,096,200 not 1.095.000……… I think mistake here

    exect calculation =

    6,000,000 – 3,600,000 = 2,400,000 exceding amount
    Exceding amount tax rate=35%
    =2,400,000 X 27.55%= 661,200
    661,200 + 435,000 =1,096,200 Correct

  2. Only salaried class is an easy target, why should tax is imposed on agriculture earnings, retailers etc ……

    Why we pay taxes even no facilities are being provided by government such as other European countries provide to taxes payer. In our country
    1- for Better medical treatment private hospitals
    2- For better education private
    3- Private transportation
    4- To pay sweeper by our self instead of government.
    5- Private Guard for security
    6- No water 🌊, & need to purchase
    So many things are done even we pay taxes.

    So why we pay taxes to government even not doing anything favourable for tax payer & county.

    So sham on this pathetic decision of incumbent Government & Finance minister.

  3. Assalam o Alaikum everyone! I have a query if anyone can help please……

    I work in a Call Center Industry and My Basic Monthly Income is 60k PKR. As it’s a commission based job so Whatever I achieve over my basic Target is my Comission over basic salary So the Income Tax has to be on my Basic Salary only or Will it be on my overall Salary that I get including my all commissions?

  4. WE HAVE 300 PERSONS ARE WORKING IN OUR FACTORY I WANT ASK HOW TO APPLY TAX IN EXCEL SHEET. PLEASE PROVIDE FORMULA

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