SALARIED NON-SALARIED

TAX RATES FOR THE TAX YEAR 2009 TAX RATES FOR THE TAX YEAR 2009
W.E.F. 01-07-2008 TO 30-06-2009 W.E.F. 01-07-2008 TO 30-06-2009
FOR SALARIED TAX PAYERS FOR SALARIED TAX PAYERS

RATE OF RATE OF
TAX TAX
S.NO TAXABLE INCOME (%) S.NO TAXABLE INCOME (%)
1 Upto Rs. 180,000 NIL 1 Upto Rs. 100,000 NIL
2 180,001 to 250,000 0.50 2 100,001 to 110,000 0.50
3 250,001 to 350,000 0.75 3 110,001 to 125,000 1.00
4 350,001 to 400,000 1.50 4 125,001 to 150,000 2.00
5 400,001 to 450,000 2.50 5 150,001 to 175,000 3.00
6 450,001 to 550,000 3.50 6 175,001 to 200,000 4.00
7 550,001 to 650,000 4.50 7 200,001 to 300,000 5.00
8 650,001 to 750,000 6.00 8 300,001 to 400,000 7.50
9 750,001 to 800,000 7.50 9 400,001 to 500,000 10.00
10 800,001 to 1,050,000 9.00 10 500,001 to 600,000 12.50
11 1,050,001 to 1,200,000 10.00 11 600,001 to 800,000 15.00
12 1,200,001 to 1,450,000 11.00 12 800,001 to 1,000,000 17.50
13 1,450,001 to 1,700,000 12.50 13 1,000,001 to 1,300,000 21.00
14 1,700,001 to 1,950,000 14.00 14 over Rs.1,300,000 25.00
15 1,950,001 to 2,250,000 15.00
16 2,250,001 to 2,850,000 16.00
17 2,850,001 to 3,550,000 17.50
18 3,550,001 to 4,550,000 18.50
19 4,550,001 to 8,650,000 19.00
20 over Rs.8,650,000 20.00

EXEMPTION TO WOMEN TAXPAYERS

CATEGORY THRESHOLD
Non Salaried Taxpayers Rs. 125,000
Salaried Taxpayers Rs. 240,000

The Rates of tax chargeable for the tax year 2009 (Corresponding to the Income year ending at
any time between July 01, 2008 to June 30, 2009) are as Above
This Slabe/Table is Design Under the Income Tax Ordinance, 2001 by the Finance Bill 2008
Ommisionsand Errors Accepted.
For our Favouring Consultancy Please Contact Us.
SAS ASSOCIATES
Phone : 021-5693933 Fax 021-5693932
 TAX RATES FOR THE TAX YEAR 2009
W.E.F. 01-07-2008 TO 30-06-2009

1 INCOME FROM PROPERTY

1. INDIVIDUALS AND ASSOCIATION OF PERSONS

GROSS AMOUNT OF RENT RATE OF TAX

UPTO RS. 150,000 NIL

RS. 150,001 - Rs. 400,000 5% of the amount

exceeding Rs.150,000
RS. 400,001 - Rs. 1,000,000 Rs.12,500 + 10% of the
amount exceeding Rs.400,000

Over Rs. 1,000,000 Rs.72,500 + 15% of the

amount exceeding Rs.1,000,000

2. COMPANY

GROSS AMOUNT OF RENT RATE OF TAX

UPTO RS. 400,000 5%

RS. 400,001 - Rs. 1,000,000 Rs.20,000 + 10% of the
amount exceeding Rs.400,000

Over Rs. 1,000,000 Rs.80,000 + 15% of the

amount exceeding Rs.1,000,000

2 ADVANCE INCOME TAX ON PRIVATE MOTOR CAR

ENGINE CAPACITY AMOUNT OF TAX

UPTO 1000 cc Rs. 500

1001 cc - 1199 cc Rs. 750
1200 cc - 1299 cc Rs. 1,000
1300 cc - 1599 cc Rs. 2,000
1600 cc - 1999 cc Rs. 3,000
Over 1999 cc Rs. 5,000

The Rates of tax chargeable for the tax year 2009 (Corresponding to the Income year ending at
any time between July 01, 2008 to June 30, 2009) are as Above
This Slabe/Table is Design Under the Income Tax Ordinance, 2001 by the Finance Bill 2008
Ommisionsand Errors Accepted.
For our Favouring Consultancy Please Contact Us.
SAS ASSOCIATES
Phone : 021-5693933 Fax 021-5693932
WITHHOLDING TAX RATES
TAX RATES FOR THE TAX YEAR 2009
W.E.F. 01-07-2008 TO 30-06-2009

TYPE OF PAYMENT RATE % WHETHER UNDER

FINAL TAX REGIME
Collection of tax at imports
Value of goods inclusive of customs duty 2 Yes, except in case of industrial
and sales tax undertaking importing goods
as raw materials, plant and machinery
and equipment for its own use
Profit on debt
a) yield on National Savings Deposit 10 Yes,
Certificate Including a Defence
Savings Certificate under the
National Savings Scheme;

b) Profit on debt, being an account 10 Yes,

or deposit maintained with a banking
company or a financial institution

Goods and Services

a) Sale of rice, cotton seed or edible oil 1.5 Yes,
b) Sale of any other goods 3.5 Yes,
c) For passenger transport services 2 Yes,
d) For other services 6 Yes,
e) Execution of a contract 6 Yes,

Exprots
Export proceeds 1% of Yes,
Proceeds from sales of goods to an Export
exporter under an inland back-to-back Proceeds
letter of credit or any other arrangement Yes,
Export of goods by an industrial undertaking
located in an Export Processing Zone Yes,

Cash withdrawal
Amount exceeing Rs.25,000 0.3 of the No
amount
withdrawn

Commission
Cmmission inocme of indenting
commission agents, advertising agents
and yarn agents
Amount of payment 10 Yes,

Commission income of others

Amount of payment 10 Yes,

The Rates of tax chargeable for the tax year 2009 (Corresponding to the Income year ending at
any time between July 01, 2008 to June 30, 2009) are as Above
This Slabe/Table is Design Under the Income Tax Ordinance, 2001 by the Finance Bill 2008
Ommisionsand Errors Accepted.
For our Favouring Consultancy Please Contact Us.
SAS ASSOCIATES
Phone : 021-5693933 Fax 021-5693932