Super Tax Calculator
Section 4C super tax on high-income individuals and companies — FBR Tax Year 2026-27
Frequently Asked Questions
Super tax under Section 4C of the Income Tax Ordinance, 2001 is a separate, additional levy on high-income individuals and companies — layered on top of normal income tax, not a replacement for it, and structured as its own slab table with its own thresholds.
Who actually owes super tax
Section 4C only bites at very high income levels — the current slab structure starts well into eight-figure annual income territory and rises through several brackets, topping out at a materially higher marginal rate for the very highest earners. This isn't a tax that affects the median salaried employee or small business owner at all; it's specifically targeted at large corporations and very high-net-worth individuals, introduced and repeatedly adjusted through successive Finance Acts as a fiscal measure tied to the country's revenue needs in a given year.
A worked example
An entity with annual income comfortably above the lowest super tax threshold, but below the top bracket, pays super tax only on the portion of income that falls within each applicable slab — the same marginal-rate logic as regular income tax, just calculated as an entirely separate additional charge on top of it.
How this connects to your other tax obligations
Super tax is calculated independently of — and in addition to — your liability from the Income Tax Calculator; the two aren't combined into one number, they're two separate assessments that both apply if you cross the relevant thresholds. If your income is close to the entry threshold, it's worth modelling both years' slab tables (this calculator includes prior-year rates alongside current) since the brackets have shifted meaningfully in recent Finance Acts.
Common mistakes
Because super tax thresholds are set in nominal rupee terms and haven't always moved in step with income growth or inflation, entities that comfortably avoided it in past years can find themselves newly liable without any change in their real economic position — always re-check the current year's thresholds rather than assuming last year's status still applies.