Calculate tax on rental income from immovable property for individuals, AOPs and companies — based on the official FBR rate card, Section 155 of the Income Tax Ordinance, 2001.
Select who is receiving the rental income.
Based on the official FBR Withholding Income Tax Rate Card, updated to 30 June 2025 (Finance Act 2025). Individual/AOP slab rates apply regardless of filer status; company rates differ by ATL status.
| Annual Gross Rent | Individual / AOP Rate |
|---|---|
| Up to Rs 300,000 | Nil |
| Rs 300,000 – Rs 600,000 | 5% of amount over Rs 300,000 |
| Rs 600,000 – Rs 2,000,000 | Rs 15,000 + 10% of amount over Rs 600,000 |
| Above Rs 2,000,000 | Rs 155,000 + 25% of amount over Rs 2,000,000 |
Yes. Rent received from immovable property is taxable under Section 155 of the Income Tax Ordinance, 2001, as a separate block of income for individuals and AOPs, taxed at the applicable slab rate on the gross rent received.
Individuals and AOPs are taxed on a slab basis: no tax up to Rs 300,000 in annual gross rent, 5% on the amount exceeding Rs 300,000 up to Rs 600,000, Rs 15,000 plus 10% on the amount exceeding Rs 600,000 up to Rs 2,000,000, and Rs 155,000 plus 25% on the amount exceeding Rs 2,000,000.
Yes. Companies are taxed at a flat 15% of gross rent if they appear on the Active Taxpayers’ List, or 30% if they do not, rather than the slab rates that apply to individuals and AOPs.
For individuals and AOPs, income from property is generally taxed as a separate block of income at the Section 155 slab rates, rather than being added to and taxed together with salary or business income.
