• Salaried income-tax slabs (FY2025-26) — PwC Worldwide Tax Summaries — Pakistan; Finance Act 2025
• IT/ITeS export WHT — 0.25% PSEB-registered, 1% otherwise (Section 154A) — FBR / Business Recorder
• Capital gains & filer-vs-non-filer withholding rates — FBR; PwC/KPMG Pakistan tax summaries
• 9% surcharge on individual taxable income over PKR 10m — Finance Act 2025

Figures are point-in-time estimates for guidance only — verify against official sources before acting.