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Profit on Debt Tax Calculator 2026

Calculate the withholding tax on profit on debt (bank profit, savings and interest income) in Pakistan under Sections 151 and 7B. Enter your annual profit, source and filer status to see the tax withheld and your net return for 2025-2026, then file your return with our experts.

Updated for Tax Year 2025-2026

Based on Sections 151 & 7B (Finance Act 2025)

Bank, Savings & Govt Securities

Used by savers across Pakistan

Karachi | Lahore | Islamabad | Peshawar | Faisalabad | Gujranwala | Sialkot | Rawalpindi | Multan | Sargodha | Bahawalpur

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Calculate your profit on debt tax

Profit on Debt Tax Calculator

Section 151 / 7B - Bank Profit - 2025-26
PKR
Profit on debt WHT rates
  • Bank / financial institution20% / 40%
  • National Savings / other15% / 30%
  • Government securities20% / 40%
⚡ Rates shown as Filer / Non-Filer. For individuals & AOPs the tax is final where annual profit on debt is up to Rs 5 million; above Rs 5 million it is taxed at normal slab rates (WHT adjustable). For companies the WHT is adjustable.
--NET OF TAX
Net Profit Received
PKR 0
Tax Withheld
PKR 0
Applicable Rate
0%
Profit on Debt
PKR 0

Calculation Breakdown

Annual Profit on Debt:Rs. 0
WHT Rate:-
Tax Withheld:Rs. 0
Net Profit Received:Rs. 0

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How to Use the Profit on Debt Tax Calculator

Reviewed & Verified by Umair A R Mughal , for Tax Year 2025-2026

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Quick answers About Profit on Debt Tax

What is profit on debt

The return or interest you earn on bank deposits, savings, certificates and similar instruments, taxed under Sections 151 and 7B.

What is the bank profit rate?

20% for filers and 40% for non-filers on profit paid by a bank or financial institution.

Is it a final tax?

For individuals and AOPs, it is a final tax where annual profit on debt is up to PKR 5 million.

What about National Savings?

Profit from National Savings (NSS) and other sources is taxed at 15% for filers (30% for non-filers).

Which year is covered?

Tax Year 2025-2026 (and 2024-2025 selectable).

Source of Profit on DebtFiler (ATL)Non-Filer
Bank / financial institution deposit20%40%
Government securities20%40%
National Savings (NSS) / other sources15%30%
For individuals/AOPs the tax is final up to Rs 5 million annual profit on debt; above Rs 5 million it is taxed at normal slab rates. Company WHT is adjustable.

Worked Examples: Bank Profit Tax (Filer vs Non-Filer)

Annual Bank ProfitTax Filer (20%)Tax Non-Filer (40%)
100,00020,00040,000
300,00060,000120,000
500,000100,000200,000
1,000,000200,000400,000
2,500,000500,0001,000,000
* Bank/financial-institution profit on debt at 20% (filer) / 40% (non-filer). National Savings and other sources are taxed at 15% / 30%.

Who Should Use This Profit on Debt Tax Calculator?

Savings account holders

Term deposit holders

National Savings investors

Pensioners

Bond & sukuk investors

Overseas Pakistanis

Companies & AOPs

Withholding agents

Common Mistakes With Profit on Debt Tax

Profit on Debt Tax Calculator for All Major Cities

Frequently Asked Questions About Profit on Debt Tax Calculator 2026

What is the tax rate on bank profit in Pakistan for 2025-2026?

Profit on debt paid by a bank or financial institution is taxed at 20% for filers and 40% for non-filers. National Savings and other sources are taxed at 15% (filer) / 30% (non-filer).

On PKR 1,000,000 of bank profit, a filer pays 20% which is PKR 200,000 (net PKR 800,000), while a non-filer pays 40%, PKR 400,000 (net PKR 600,000).

For individuals and AOPs it is a final tax where annual profit on debt is up to PKR 5 million. Above PKR 5 million, the profit is taxed at normal slab rates and the WHT becomes adjustable.

Yes – non-filers pay double, 40% versus 20%. Becoming a filer by registering an NTN and filing your return halves the tax on your savings.

Yes, it is completely free, provided for educational and estimation purposes for savers and investors.

What rate applies to National Savings (NSS) profit?

Profit from National Savings schemes and other non-bank sources is taxed at 15% for filers and 30% for non-filers.

Where it is the final tax, no refund arises. Where it is adjustable (over Rs 5 million or for companies), any excess WHT can be refunded when you file your return.

For individuals and AOPs, profit on debt above PKR 5 million in a year is added to total income and taxed at normal slab rates, with the WHT already deducted being adjustable.

No. For companies the tax withheld on profit on debt is adjustable against the final corporate tax liability, not a final tax.

Simply type “ATL [space] your 13-digit CNIC” and SMS it to 9966, or verify your Active Taxpayer status on the FBR website.

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