Income Tax Act 2023 and NBR SRO guidelines statutory corporate tax calculator. Evaluates regular profit tax against Section 163 minimum tax and AIT deductions.
| Entity Category | Standard Rate | Conditions / Non-Compliant Rate | Section 163 Minimum Tax |
|---|---|---|---|
| Publicly Traded | 20.0% | 22.5% if cashless non-compliant | 0.60% (general) |
| Non-Publicly Traded | 27.5% | 30.0% if cashless non-compliant | 0.60% (general) |
| One Person Company (OPC) | 22.5% | 25.0% if cashless non-compliant | 0.60% (general) |
| Bank, Insurance & FI | 37.5% | 40.0% if non-listed | 0.60% |
| Cigarette & Tobacco | 47.5% | 45% base + 2.5% surcharge | 1.00% |
| Mobile Operator | 40.0% | 45.0% if non-listed | 2.00% |
Statutory Reference: Calculations strictly comply with the Income Tax Act 2023 and prevailing Finance Acts. Consult a professional tax advisor for your exact liability.