A permanent, append-only record of every rate change we've applied. See the current rates for what's live today, or our methodology for how entries get added.
Finance Act 2026 had not been notified by FBR as of this date. All tax-year-2026-27 rate sets on this site are carried forward unchanged from Finance Act 2025 and marked provisional. They will be updated the moment the new Finance Act is published — this changelog will get a new entry when that happens, it will not silently overwrite this one.
A new 'late filer' category was introduced sitting between active filer and non-filer rates (roughly 1.5x the active filer rate), applying to withholding tax, advance tax on vehicles, and related categories. Before this, taxpayers were only ever filer or non-filer.
Immovable property now qualifies for full CGT exemption after 4 years of holding, down from the previous 7-year threshold. The rate schedule for years 1–4 was also adjusted so the decline reaches zero by year 4 instead of year 7.
Section 234 advance tax (the annual token tax) rose across every engine capacity bracket versus tax year 2024-25 — for example the up-to-1000cc active filer rate moved from Rs 10,000 to Rs 15,000.