Terms of use
Please read these terms. They limit what TaxGuide.pk is responsible for, because the figures are estimates. They do not take away a right that a law of Pakistan says cannot be taken away.
These terms are the conditions on which TaxGuide.pk is made available. By opening a page, running a calculation, sending a message, or using an API, you agree to them. If you do not agree, do not use the site.
The agreement
Where use of the site creates a contract, that contract sits under these terms and the Contract Act, 1872, together with any other law of Pakistan that applies and cannot be excluded.
The public calculators are offered without a fee. A free service is still subject to these conditions. If a paid feature is introduced, the price and any extra terms will be shown before you are charged. Those extra terms prevail over these terms only where they expressly say so.
The Privacy policy forms part of these terms. The About page explains how the service works. If a sentence on the About page conflicts with these terms on a question of liability, permission, or the legal character of a result, these terms prevail.
Who may use the site
You may use the site if you are at least 18 years old, or if a parent or guardian who accepts these terms is using it with you. Under the Majority Act, 1875, eighteen is the ordinary age of majority for a person domiciled in Pakistan.
You may use the site only for a lawful purpose. You are responsible for the figures you enter and for what you do with the result.
The site may be opened from outside Pakistan. A calculation is still an estimate under the Pakistani rules stored here. It is not advice on the tax law of another country, and it does not create a tax residence or a filing duty.
What the service is
TaxGuide.pk provides informational estimates and explanations of Pakistani tax. The public pages and the tax engine are the service.
A result is the output of the published rule set for the year and the taxpayer type you selected, applied to the numbers you entered. It is a starting figure. It is not a determination of the tax you owe, and it is not a substitute for reading the Finance Act or the notification that the page cites.
Not a filing, an assessment, or an official notice
Nothing on this site is, or should be treated as, any of the following:
- A return of income, a statement, or a wealth statement under the Income Tax Ordinance, 2001, including section 114.
- An assessment or an amended assessment under that Ordinance, including sections 120 and 122.
- A demand, a refund order, or a notice of a due date under that Ordinance.
- A calculation an employer may treat, without its own check, as compliance with withholding on salary under section 149.
- A sales tax return or tax invoice under the Sales Tax Act, 1990.
- A federal excise return under the Federal Excise Act, 2005.
- A goods declaration, valuation, or classification ruling under the Customs Act, 1969.
- A filing, a challan, a withholding statement, or a registration on Iris or on any other system of FBR, a province, or the Pakistan Telecommunication Authority.
Deadlines are not paused
Dates for filing and payment are fixed by statute, by rules, and by the Federal Board of Revenue. Using this site does not extend a date, does not stop a penalty or default surcharge, and does not count as filing.
If you are close to a statutory date, use the official channel. Waiting for a correction on this site is not a defence before a tax authority.
No professional relationship
Use of the site does not make you a client. It does not create the relationship of advocate and client, of chartered accountant and client, of cost and management accountant and client, or of tax adviser and client.
The operator does not, by publishing these pages, hold itself out as a person authorised to represent you before the Federal Board of Revenue, a Commissioner Inland Revenue, the Appellate Tribunal Inland Revenue, a High Court, or the Supreme Court of Pakistan.
A signed opinion or representation must come from a person who is permitted to give it. A page on this site is not that opinion, even where it cites the same statute your adviser would cite.
Your responsibility
You are responsible for the tax year, the taxpayer type, and the figures. A salaried rule set applied to business income, or a filer choice that does not match your status on the Active Taxpayers List, can produce a figure that does not describe your case.
Before you rely on a figure for a return, a payment, a payroll, a loan file, or a dispute, compare it with the cited Finance Act, SRO, notification, or FBR table, or ask a qualified adviser.
You are also responsible for the time the statute allows. The site does not monitor your deadlines and does not send a reminder that has legal effect.
Limits of a calculation
A calculator applies the inputs on its form. It may not apply every exemption, tax credit, rebate, deductible allowance, foreign-tax relief, minimum tax, final tax, adjustable withholding, super tax, or surcharge that could change a real liability.
Non-salaried slabs run only when a sourced rule set for that taxpayer type is published. Until then, the page says so. The site will not fill a missing schedule with a guessed rate.
A take-home figure subtracts the calculated tax and any other amount you typed as a deduction. An amount you type is not an allowance under the Income Tax Ordinance unless the page says that it is.
Filer or active-taxpayer status is handled only to the extent the published rule set uses it. If the salaried slabs do not add a separate non-filer rate, the result says so. Other laws may still treat a person who is not on the Active Taxpayers List differently, including on transactions this calculator does not compute.
Sources, amendments, and past years
Rule sets are published with a source and can be corrected after review. Publishing a new tax year does not replace an older year. A historical year keeps the version published for it, which may itself be corrected if the source for that year was misread.
The law can change by a Finance Act, an SRO, a notification, a circular, or a judgment. A circular is an explanation by the administration. It is not itself the statute. A judgment binds the parties and may guide later cases according to the court that delivered it. The site may need time to read a change and to publish it.
Until a change is published, the calculator applies the rule set that is on the site. That gap is a reason to check the official text. It is not a representation that the on-screen rate is the rate in force on the day you visit.
Acceptable use
You agree that you will not:
- Break the law of Pakistan in connection with the site, including the Prevention of Electronic Crimes Act, 2016, as amended.
- Attempt unauthorised access to the admin area, a message sent by another person, a server, a key, or a non-public part of any API.
- Interfere with the site, probe it, bypass a limit, or impose a load that degrades it for other people.
- Scrape or copy the site in bulk. Ordinary personal use, linking, and the limited access a search engine needs to index a public page are allowed.
- Present a result as an assessment of the Federal Board of Revenue, or present this site as an official service of the Government of Pakistan.
- Send material that is unlawful or defamatory, or that includes an identity document or tax number of another person.
- Copy the rule database in bulk to build a competing product. Citing a page, with a link and attribution, is allowed.
Messages, reports, and any future API
A breach of the rules above may lead to a block on technical access, deletion of a message, and, where the law provides, a report to the relevant authority.
You allow the operator to store, read, and use a message or report you send, for the purposes in the Privacy policy, including correction of a published rule. You confirm that you have the right to send that material.
Do not include a CNIC, an NTN, a bank account, or a secret of another person. We may delete a message that contains that material.
An API, if offered, will use keys. A key is confidential. It may be limited by rate, expired, or revoked without notice if it is abused or if the service changes. API output is subject to the same limits as the website. You may not present API output as an official feed of the Federal Board of Revenue.
Intellectual property
The original text, the name TaxGuide.pk, the interface, and the original compilation of rules on this site are protected. The Copyright Ordinance, 1962, applies to original literary and artistic work. The Trade Marks Ordinance, 2001, applies to marks. You receive a limited permission to use the public site for your own information. That permission is revoked if you breach these terms. You do not acquire ownership of the site.
You may link to a public page. You may quote a short extract of our original text if you name TaxGuide.pk and link to the page. You may not copy the design, the engine, or a rule set in bulk, and you may not register a confusingly similar name for a tax service.
Statutes, Finance Acts, and documents of the Federal Board of Revenue remain subject to the rights of the state and to public-record rules. They are cited and linked here. They are not republished in full. Short quotation, with the source named, is how this site explains a rate. If you reuse an official text, you must follow the law that applies to that text, including any fair-dealing rule in the Copyright Ordinance, 1962.
The words Federal Board of Revenue, FBR, and Iris, and the titles of statutes, are used to identify sources. That use is not a claim that those names are trade marks of the operator.
Advertising and other websites
The site may show advertising, including Google AdSense, when that setting is on. An advertiser is not the agent of the operator. An advertisement is not tax advice and is not an endorsement by TaxGuide.pk.
Links to FBR, the Pakistan Telecommunication Authority, or any other site are citations or conveniences. We do not control those sites. We are not responsible for their content, their availability, or a payment or filing you make there.
No warranty
The site is provided as available. To the extent the law of Pakistan allows such a statement, the operator does not warrant that a result is complete, current, or fit for a particular filing, that the site will be uninterrupted or free of error, or that a source has been transcribed without mistake.
If the official text and this site differ, the official text prevails. Two careful readers can also disagree about the same notification. That disagreement is part of tax practice. It is not a warranty that the reading on this site is the only possible reading.
Liability
To the extent the law of Pakistan allows, the operator is not liable for indirect or consequential loss, for a penalty, default surcharge, interest, or additional tax, for a refused refund, for an employer payroll error, or for a professional fee, where that loss comes from reliance on an estimate or a guide, or from the site being unavailable.
If a court holds that part of this section cannot stand, that part is limited to what the law does not allow, and the rest of the section continues.
Nothing in these terms excludes or limits liability for fraud, or for any other liability that the law of Pakistan does not allow a person to exclude or limit.
Where a liability remains and the law allows a cap, the cap for the free public service is PKR 10,000 in total for all claims arising from your use during one tax year. If you later pay for an API or another paid feature, the cap for claims about that paid feature is the higher of PKR 10,000 and the fee you paid for it during the three months before the claim.
Consumer laws of Pakistan
Consumer statutes may apply to some supplies of goods and services. They include the Islamabad Consumer Protection Act, 1995, the Khyber Pakhtunkhwa Consumer Protection Act, 1997, the Balochistan Consumer Protection Act, 2003, the Punjab Consumer Protection Act, 2005, and the Sindh Consumer Protection Act, 2014, each as amended, and any rules made under them.
A free informational website is not always a service supplied for consideration under those Acts. Where one of those laws applies and gives you a right that cannot be waived, these terms do not waive it. A claim that those laws permit may be brought in the consumer court or other forum named in the relevant Act.
Governing law and disputes
These terms are governed by the laws of the Islamic Republic of Pakistan, including the statutes named in these pages.
The courts of Pakistan that have jurisdiction may hear a dispute arising out of the site. Subject to any consumer law that allows you to sue in your own district, the courts at the place in Pakistan where the operator ordinarily resides or carries on this website are the preferred forum.
Please write through the contact page before you start a formal claim, so the cited rule and the inputs can be checked. That request does not bar a claim. It does not extend a period of limitation under the Limitation Act, 1908, or under any other law.
Other legal terms
If a court holds that one provision of these terms is invalid, the remaining provisions stay in force.
A delay in enforcing a term is not a waiver of that term. A waiver must be in writing to be relied on.
You may not transfer your permission to use the site. The operator may transfer operation of the site, including to a registered entity that is then named on the contact page. The limits in these terms continue to apply to the service after that transfer.
These terms, together with the Privacy policy, are the entire agreement about use of the public site. They replace earlier website terms from the date shown at the top of this page.
If the English text and the Urdu translation differ, the English text controls the legal meaning. Headings are only a reading aid.
Notices
Questions about these terms can be sent through the contact page. If an email address is published in the footer, you may use it for a notice under these terms.
A notice by email is treated as received when it is actually read, or two working days after a successful delivery, whichever is earlier. Do not attach an identity document to a notice. Days that are public holidays in Pakistan are not working days for this purpose.