Rent Tax Calculator 2026-27

Section 155 — estimated withholding tax on rent for Individual/AOP and Company taxpayers.

Calculate Rent Tax

Estimated Result

Enter annual gross rent and taxpayer type, then press Calculate Tax.

Section 155 Rate Table — 2026-27

Taxpayer	Annual Rent	Tax Rate / Formula
Individual / AOP	Up to Rs. 300,000	Nil
Individual / AOP	Above Rs. 300,000 to Rs. 600,000	5% of amount exceeding Rs. 300,000
Individual / AOP	Above Rs. 600,000 to Rs. 2,000,000	Rs. 15,000 + 10% above Rs. 600,000
Individual / AOP	Above Rs. 2,000,000	Rs. 155,000 + 25% above Rs. 2,000,000
Company	Up to Rs. 300,000	15%
Company	Above Rs. 300,000	Rs. 45,000 + 15% above Rs. 300,000

Example

For an Individual/AOP with annual gross rent of Rs. 1,000,000, the supplied Section 155 formula gives: Rs. 15,000 + 10% of Rs. 400,000 = Rs. 55,000 estimated tax.

Important Note

This calculator estimates withholding tax under Section 155 using the supplied FBR Withholding Tax Rates Card updated up to June 30, 2026 (Finance Act 2026). It does not calculate the complete annual income-tax liability of the recipient or account for every possible exemption, adjustment, deduction or other tax treatment. In case of contradiction or error, the original statute/rules prevail.

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