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  • Tax Year 2012 Rates of Tax For Individual Except A Salaried Taxpayer

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    StyliXh Mariam
    15 Ansichten5 Seiten
    This document contains tax rates for individuals in Pakistan for tax years 2010, 2011 and 2012. For non-salaried individuals, tax rates ranged from 0% for incomes under a threshold to 25% for incomes over a higher threshold, with the thresholds and rates changing each year. For salaried individuals where salary is over 50% of income, a separate schedule of increasing tax rates from 0% to 20% applied to rising income levels. Rental income was also taxed at rates from 0% to 10% depending on the gross rental amount.

    Originalbeschreibung:

    TAX RATE FROM 2008 TO 2012

    Originaltitel

    TAXRates2008-2012

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    This document contains tax rates for individuals in Pakistan for tax years 2010, 2011 and 2012. For non-salaried individuals, tax rates ranged from 0% for incomes under a threshold to 25% for incomes over a higher threshold, with the thresholds and rates changing each year. For salaried individuals where salary is over 50% of income, a separate schedule of increasing tax rates from 0% to 20% applied to rising income levels. Rental income was also taxed at rates from 0% to 10% depending on the gross rental amount.

    Copyright:

    © All Rights Reserved
    Als PDF, TXT herunterladen oder online auf Scribd lesen
    Markieren Sie unangemessene Inhalte
    15 Ansichten5 Seiten

    Tax Year 2012 Rates of Tax For Individual Except A Salaried Taxpayer

    Hochgeladen von

    StyliXh Mariam
    This document contains tax rates for individuals in Pakistan for tax years 2010, 2011 and 2012. For non-salaried individuals, tax rates ranged from 0% for incomes under a threshold to 25% for incomes over a higher threshold, with the thresholds and rates changing each year. For salaried individuals where salary is over 50% of income, a separate schedule of increasing tax rates from 0% to 20% applied to rising income levels. Rental income was also taxed at rates from 0% to 10% depending on the gross rental amount.

    Copyright:

    © All Rights Reserved
    Als PDF, TXT herunterladen oder online auf Scribd lesen
    Markieren Sie unangemessene Inhalte
    von 5

    TAX YEAR 2012

    RATES OF TAX FOR INDIVIDUAL EXCEPT A SALARIED TAXPAYER:-

    S# Taxable Income Rate of Tax


    1 Where taxable income does not exceed Rs.350,000 0%
    2 Where taxable income exceeds Rs.350,000 but does not exceed Rs.500,000 5%
    3 Where taxable income exceeds Rs.500,000 but does not exceed Rs.750,000 10%
    4 Where taxable income exceeds Rs.750,000 but does not exceed Rs.1,000,000 15%
    5 Where taxable income exceeds Rs.1,000,000 but does not exceed Rs.1,500,000 20%
    6 Where taxable income exceeds Rs.1,500,000 25%
    RATES OF TAX FOR INDIVIDUAL WHERE SALARY CONSTITUTES MORE THAN 50% OF
    TAXABLE INCOME:-

    S# Taxable Income Rate of Tax


    1 Where taxable income does not exceed Rs.350,000 0%
    2 Where taxable income exceeds Rs.350,000 but does not exceed Rs.400,000 1.5%
    3 Where taxable income exceeds Rs.400,000 but does not exceed Rs.450,000 2.50%
    4 Where taxable income exceeds Rs.450,000 but does not exceed Rs.550,000 3.50%
    5 Where taxable income exceeds Rs.550,000 but does not exceed Rs.650,000 4.50%
    6 Where taxable income exceeds Rs. 650,000but does not exceed Rs.750,000 6.00%
    7 Where taxable income exceeds Rs.750,000 but does not exceed Rs.900,000 7.50%
    8 Where taxable income exceeds Rs.900,000 but does not exceed Rs.1,050,000 9.00%
    9 Where taxable income exceeds Rs.1,050,000 but does not exceed Rs.1,200,000 10.00%
    10 Where taxable income exceeds Rs.1,200,000 but does not exceed Rs.1,450,000 11.00%
    11 Where taxable income exceeds Rs.1,450,000 but does not exceed Rs.1,700,000 12.50%
    12 Where taxable income exceeds Rs.1,700,000 but does not exceed Rs.1,950,000 14.00%
    13 Where taxable income exceeds Rs. 1,950,000but does not exceed Rs.2,250,000 15.00%
    14 Where taxable income exceeds Rs. 2,250,000 but does not exceed Rs.2,850,000 16.00%
    15 Where taxable income exceeds Rs. 2,850,000 but does not exceed Rs.3,550,000 17.50%
    16 Where taxable income exceeds Rs. 3,550,000 but does not exceed Rs.4,550,000 18.50%
    17 Where taxable income exceeds Rs.4,550,000 20.00%

    INCOME FROM PROPERTY

    S.No. Gross amount of rent Rate of tax

    (1) Where the gross amount of rent Nil


    does not exceed Rs.150,000.

    (2) Where the gross amount of rent 5 per cent of the gross amount
    exceeds Rs.150,000 but does not exceeding Rs.150,000.
    exceed Rs.400,000.

    (3) Where the gross amount of rent Rs.12,500 plus 7.5 per cent of
    exceeds Rs.400,000 but does not the gross amount exceeding
    exceed Rs.1,000,000. Rs.400,000.

    (4) Where the gross amount of rent Rs.57,500 plus 10 per cent of
    exceeds Rs.1,000,000. the gross amount exceeding
    Rs.1,000,000.
    TAX YEAR 2011

    RATES OF TAX FOR INDIVIDUAL EXCEPT A SALARIED TAXPAYER:-

    S# Taxable Income Rate of Tax


    1 Where taxable income does not exceed Rs.300,000 0%
    2 Where taxable income exceeds Rs.300,000 but does not exceed Rs.500,000 7.5%
    3 Where taxable income exceeds Rs.500,000 but does not exceed Rs.750,000 10%
    4 Where taxable income exceeds Rs.750,000 but does not exceed Rs.1,000,000 15%
    5 Where taxable income exceeds Rs.1,000,000 but does not exceed Rs.1,500,000 20%
    6 Where taxable income exceeds Rs.1,500,000 25%

    RATES OF TAX FOR INDIVIDUAL WHERE SALARY CONSTITUTES MORE THAN 50% OF TAXABLE
    INCOME:-

    S# Taxable Income Rate of Tax


    1 Where taxable income does not exceed Rs.300,000 0%
    2 Where taxable income exceeds Rs.300,000 but does not exceed Rs.350,000 0.75%
    3 Where taxable income exceeds Rs.350,000 but does not exceed Rs.400,000 1.5%
    4 Where taxable income exceeds Rs.400,000 but does not exceed Rs.450,000 2.50%
    5 Where taxable income exceeds Rs.450,000 but does not exceed Rs.550,000 3.50%
    6 Where taxable income exceeds Rs.550,000 but does not exceed Rs.650,000 4.50%
    7 Where taxable income exceeds Rs. 650,000but does not exceed Rs.750,000 6.00%
    8 Where taxable income exceeds Rs.750,000 but does not exceed Rs.900,000 7.50%
    9 Where taxable income exceeds Rs.900,000 but does not exceed Rs.1,050,000 9.00%
    10 Where taxable income exceeds Rs.1,050,000 but does not exceed Rs.1,200,000 10.00%
    11 Where taxable income exceeds Rs.1,200,000 but does not exceed Rs.1,450,000 11.00%
    12 Where taxable income exceeds Rs.1,450,000 but does not exceed Rs.1,700,000 12.50%
    13 Where taxable income exceeds Rs.1,700,000 but does not exceed Rs.1,950,000 14.00%
    14 Where taxable income exceeds Rs. 1,950,000but does not exceed Rs.2,250,000 15.00%
    15 Where taxable income exceeds Rs. 2,250,000 but does not exceed Rs.2,850,000 16.00%
    16 Where taxable income exceeds Rs. 2,850,000 but does not exceed Rs.3,550,000 17.50%
    17 Where taxable income exceeds Rs. 3,550,000 but does not exceed Rs.4,550,000 18.50%
    18 Where taxable income exceeds Rs.4,550,000 20.00%

    INCOME FROM PROPERTY

    S.No. Gross amount of rent Rate of tax

    (1) Where the gross amount of rent Nil


    does not exceed Rs.150,000.

    (2) Where the gross amount of rent 5 per cent of the gross amount
    exceeds Rs.150,000 but does not exceeding Rs.150,000.
    exceed Rs.400,000.

    (3) Where the gross amount of rent Rs.12,500 plus 7.5 per cent of
    exceeds Rs.400,000 but does not the gross amount exceeding
    exceed Rs.1,000,000. Rs.400,000.

    (4) Where the gross amount of rent Rs.57,500 plus 10 per cent of
    exceeds Rs.1,000,000. the gross amount exceeding
    Rs.1,000,000.
    TAX YEAR 2010

    RATES OF TAX FOR INDIVIDUAL EXCEPT A SALARIED TAXPAYER:-

    S# Taxable Income Rate of Tax


    1 Where taxable income does not exceed Rs.100,000 0%
    2 Where taxable income exceeds Rs.100,000 but does not exceed Rs.110,000 0.5%
    3 Where taxable income exceeds Rs.110,000 but does not exceed Rs.125,000 1.00%
    4 Where taxable income exceeds Rs.125,000 but does not exceed Rs.150,000 2.00%
    5 Where taxable income exceeds Rs.150,000 but does not exceed Rs.175,000 3.00%
    6 Where taxable income exceeds Rs.175,000 but does not exceed Rs.200,000 4.00%
    7 Where taxable income exceeds Rs.200,000 but does not exceed Rs.300,000 5.00%
    8 Where taxable income exceeds Rs.300,000 but does not exceed Rs.400,000 7.5%
    9 Where taxable income exceeds Rs.400,000 but does not exceed Rs.500,000 10.00%
    10 Where taxable income exceeds Rs.500,000 but does not exceed Rs.600,000 12.50%
    11 Where taxable income exceeds Rs.600,000 but does not exceed Rs.800,000 15.00%
    12 Where taxable income exceeds Rs.800,000 but does not exceed Rs.1,000,000 17.50%
    13 Where taxable income exceeds Rs.1,000,000 but does not exceed Rs.1,300,000 21.00%
    14 Where taxable income exceeds Rs.1,300,000 25.00%
    RATES OF TAX FOR INDIVIDUAL WHERE SALARY CONSTITUTES MORE THAN 50% OF
    TAXABLE INCOME:-

    S# Taxable Income Rate of Tax


    1 Where taxable income does not exceed Rs.200,000 0%
    2 Where taxable income exceeds Rs.200,000 but does not exceed Rs.250,000 0.5%
    3 Where taxable income exceeds Rs.250,000 but does not exceed Rs.350,000 0.75%
    4 Where taxable income exceeds Rs.350,000 but does not exceed Rs.400,000 1.50%
    5 Where taxable income exceeds Rs.400,000 but does not exceed Rs.450,000 2.50%
    6 Where taxable income exceeds Rs.450,000 but does not exceed Rs.550,000 3.50%
    7 Where taxable income exceeds Rs. 550,000but does not exceed Rs.650,000 4.50%
    8 Where taxable income exceeds Rs.650,000 but does not exceed Rs.750,000 6.00%
    9 Where taxable income exceeds Rs. 750,000 but does not exceed Rs. 900,000 7.50%
    10 Where taxable income exceeds Rs. 900,000but does not exceed Rs. 1,050,000 9.00%
    11 Where taxable income exceeds Rs. 1,050,000but does not exceed Rs. 1,200,000 10.00%
    12 Where taxable income exceeds Rs. 1,200,000but does not exceed Rs. 1,450,000 11.00%
    13 Where taxable income exceeds Rs. 1,450,000but does not exceed Rs. 1,700,000 12.50%
    14 Where taxable income exceeds Rs. 1,700,000but does not exceed Rs. 1,950,000 14.00%
    15 Where taxable income exceeds Rs. 1,950,000but does not exceed Rs. 2,250,000 15.00%
    Where
    16 taxable income exceeds Rs. 2,250,000but does not exceed Rs. 2,850,000 16.00%
    17 Where taxable income exceeds Rs. 2,850,000but does not exceed Rs. 3,550,000 17.50%
    18 Where taxable income exceeds Rs. 3,550,000 but does not exceed Rs. Rs.4,550,000 18.50%
    19 Where taxable income exceeds Rs. 4,550,000 but does not exceed Rs. Rs.8,650,000 19.00%
    20 Where taxable income exceeds Rs. Rs.8,650,000 20.00%
    INCOME FROM PROPERTY

    S.No. Gross amount of rent Rate of tax

    (1) Where the gross amount of rent Nil


    does not exceed Rs.150,000.

    (2) Where the gross amount of rent 5 per cent of the gross amount
    exceeds Rs.150,000 but does not exceeding Rs.150,000.
    exceed Rs.400,000.

    (3) Where the gross amount of rent Rs.12,500 plus 7.5 per cent of
    exceeds Rs.400,000 but does not the gross amount exceeding
    exceed Rs.1,000,000. Rs.400,000.

    (4) Where the gross amount of rent Rs.57,500 plus 10 per cent of
    exceeds Rs.1,000,000. the gross amount exceeding
    Rs.1,000,000.
    TAX YEAR 2009

    RATES OF TAX FOR INDIVIDUAL EXCEPT A SALARIED TAXPAYER:-

    S# Taxable Income Rate of Tax


    1 Where taxable income does not exceed Rs.100,000 0%
    2 Where taxable income exceeds Rs.100,000 but does not exceed Rs.110,000 0.5%
    3 Where taxable income exceeds Rs.110,000 but does not exceed Rs.125,000 1.00%
    4 Where taxable income exceeds Rs.125,000 but does not exceed Rs.150,000 2.00%
    5 Where taxable income exceeds Rs.150,000 but does not exceed Rs.175,000 3.00%
    6 Where taxable income exceeds Rs.175,000 but does not exceed Rs.200,000 4.00%
    7 Where taxable income exceeds Rs.200,000 but does not exceed Rs.300,000 5.00%
    8 Where taxable income exceeds Rs.300,000 but does not exceed Rs.400,000 7.5%
    9 Where taxable income exceeds Rs.400,000 but does not exceed Rs.500,000 10.00%
    10 Where taxable income exceeds Rs.500,000 but does not exceed Rs.600,000 12.50%
    11 Where taxable income exceeds Rs.600,000 but does not exceed Rs.800,000 15.00%
    12 Where taxable income exceeds Rs.800,000 but does not exceed Rs.1,000,000 17.50%
    13 Where taxable income exceeds Rs.1,000,000 but does not exceed Rs.1,300,000 21.00%
    14 Where taxable income exceeds Rs.1,300,000 25.00%

    RATES OF TAX FOR INDIVIDUAL WHERE SALARY CONSTITUTES MORE THAN 50% OF
    TAXABLE INCOME:-

    S# Taxable Income Rate of Tax


    1 Where taxable income does not exceed Rs.180,000 0%
    2 Where taxable income exceeds Rs.180,000 but does not exceed Rs.250,000 0.5%
    3 Where taxable income exceeds Rs.250,000 but does not exceed Rs.350,000 0.75%
    4 Where taxable income exceeds Rs.350,000 but does not exceed Rs.400,000 1.50%
    5 Where taxable income exceeds Rs.400,000 but does not exceed Rs.450,000 2.50%
    6 Where taxable income exceeds Rs.450,000 but does not exceed Rs.550,000 3.50%
    7 Where taxable income exceeds Rs. 550,000but does not exceed Rs.650,000 4.50%
    8 Where taxable income exceeds Rs.650,000 but does not exceed Rs.750,000 6.00%
    9 Where taxable income exceeds Rs. 750,000 but does not exceed Rs. 900,000 7.50%
    10 Where taxable income exceeds Rs. 900,000but does not exceed Rs. 1,050,000 9.00%
    11 Where taxable income exceeds Rs. 1,050,000but does not exceed Rs. 1,200,000 10.00%
    12 Where taxable income exceeds Rs. 1,200,000but does not exceed Rs. 1,450,000 11.00%
    13 Where taxable income exceeds Rs. 1,450,000but does not exceed Rs. 1,700,000 12.50%
    14 Where taxable income exceeds Rs. 1,700,000but does not exceed Rs. 1,950,000 14.00%
    15 Where taxable income exceeds Rs. 1,950,000but does not exceed Rs. 2,250,000 15.00%
    16 Where taxable income exceeds Rs. 2,250,000but does not exceed Rs. 2,850,000 16.00%
    17 Where taxable income exceeds Rs. 2,850,000but does not exceed Rs. 3,550,000 17.50%
    18 Where taxable income exceeds Rs. 3,550,000 but does not exceed Rs. Rs.4,550,000 18.50%
    19 Where taxable income exceeds Rs. 4,550,000 but does not exceed Rs. Rs.8,650,000 19.00%
    20 Where taxable income exceeds Rs. Rs.8,650,000 20.00%

    INCOME FROM PROPERTY

    S# Gross Amount of Rent Rate of Tax


    1 Where the gross amount of rent does not exceed Rs.150,000 Nil
    2 Where the gross amount of rent exceeds Rs.150,000 but does not 5% of the gross amount exceeding
    exceed Rs.400,000 Rs.150,000
    3 Where the gross amount of rent exceeds Rs.400,000 but does not Rs.12,500 plus 10% of the gross amount
    exceed Rs.1,000,000 exceeding Rs.400,000
    4 Where the gross amount of rent exceeds Rs.1,000,000 Rs. 72,500 plus 15% of the gross amount
    exceeding Rs.1,000,000
    TAX YEAR 2008

    RATES OF TAX FOR INDIVIDUAL EXCEPT A SALARIED TAXPAYER:-

    S# Taxable Income Rate of Tax


    1 Where taxable income does not exceed Rs.100,000 0%
    2 Where taxable income exceeds Rs.100,000 but does not exceed Rs.110,000 0.5%
    3 Where taxable income exceeds Rs.110,000 but does not exceed Rs.125,000 1.00%
    4 Where taxable income exceeds Rs.125,000 but does not exceed Rs.150,000 2.00%
    5 Where taxable income exceeds Rs.150,000 but does not exceed Rs.175,000 3.00%
    6 Where taxable income exceeds Rs.175,000 but does not exceed Rs.200,000 4.00%
    7 Where taxable income exceeds Rs.200,000 but does not exceed Rs.300,000 5.00%
    8 Where taxable income exceeds Rs.300,000 but does not exceed Rs.400,000 7.5%
    9 Where taxable income exceeds Rs.400,000 but does not exceed Rs.500,000 10.00%
    10 Where taxable income exceeds Rs.500,000 but does not exceed Rs.600,000 12.50%
    11 Where taxable income exceeds Rs.600,000 but does not exceed Rs.800,000 15.00%
    12 Where taxable income exceeds Rs.800,000 but does not exceed Rs.1,000,000 17.50%
    13 Where taxable income exceeds Rs.1,000,000 but does not exceed Rs.1,300,000 21.00%
    14 Where taxable income exceeds Rs.1,300,000 25.00%

    RATES OF TAX FOR INDIVIDUAL WHERE SALARY CONSTITUTES MORE THAN 50% OF
    TAXABLE INCOME:-

    S# Taxable Income Rate of Tax


    1 Where taxable income does not exceed Rs.150,000 0%
    2 Where taxable income exceeds Rs.150,000 but does not exceed Rs.200,000 0.25%
    3 Where taxable income exceeds Rs.200,000 but does not exceed Rs.250,000 0.5%
    4 Where taxable income exceeds Rs.250,000 but does not exceed Rs.300,000 0.75%
    5 Where taxable income exceeds Rs.300,000 but does not exceed Rs.400,000 1.50%
    6 Where taxable income exceeds Rs. .350,000 but does not exceed Rs.400,000 2.50%
    7 Where taxable income exceeds Rs.400,000 but does not exceed Rs.500,000 3.50%
    8 Where taxable income exceeds Rs. 500,000but does not exceed Rs.600,000 4.50%
    9 Where taxable income exceeds Rs.600,000 but does not exceed Rs.700,000 6.00%
    10 Where taxable income exceeds Rs. 700,000 but does not exceed Rs850,000 7.50%
    11 Where taxable income exceeds Rs850,000 but does not exceed Rs. 950,000 9.00%
    12 Where taxable income exceeds Rs. 950,000 but does not exceed Rs. 1,050,000 10.00%
    13 Where taxable income exceeds Rs. 1,050,000 but does not exceed Rs. 1,200,000 11.00%
    14 Where taxable income exceeds Rs. 1,200,000 but does not exceed Rs. 1,500,000 12.50%
    15 Where taxable income exceeds Rs. 1,500,000 but does not exceed Rs. . 1,700,000 14.00%
    16 Where taxable income exceeds Rs. 1,700,000 but does not exceed Rs. 2,000,000 15.00%
    17 Where taxable income exceeds Rs. 2,000,000 but does not exceed Rs. 3,150,000 16.00%
    18 Where taxable income exceeds Rs. 3,150,000 but does not exceed Rs. 3,700,000 17.50%
    19 Where taxable income exceeds Rs. 3,700,000 but does not exceed Rs. Rs.4,450,000 18.50%
    20 Where taxable income exceeds Rs. 4,450,000 but does not exceed Rs. Rs.8,400,000 19.00%
    21 Where taxable income exceeds Rs. Rs.8,400,000 20.00%

    INCOME FROM PROPERTY

    S# Gross Amount of Rent Rate of Tax


    1 Where the gross amount of rent does not exceed Rs.150,000 Nil
    2 Where the gross amount of rent exceeds Rs.150,000 but does not 5% of the gross amount exceeding
    exceed Rs.400,000 Rs.150,000
    3 Where the gross amount of rent exceeds Rs.400,000 but does not Rs.12,500 plus 10% of the gross amount
    exceed Rs.1,000,000 exceeding Rs.400,000
    4 Where the gross amount of rent exceeds Rs.1,000,000 Rs. 72,500 plus 15% of the gross amount
    exceeding Rs.1,000,000

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