Calculators › Business income tax calculator (non-salaried)
Income tax on a shopkeeper's or freelancer's yearly business income for tax year 2027: non-salaried and AOP slabs, with the surcharge above Rs 1 crore.
Also searched as: business income tax slabs 2026-27 · dukandar ka income tax · non salaried tax calculator
| Yearly income (Rs) | Tax |
|---|---|
| Up to 6,00,000 | 0% |
| 6,00,001 – 12,00,000 | 15% of the amount above 6 lakh |
| 12,00,001 – 16,00,000 | Rs 90,000 + 20% above 12 lakh |
| 16,00,001 – 32,00,000 | Rs 1,70,000 + 30% above 16 lakh |
| 32,00,001 – 56,00,000 | Rs 6,50,000 + 40% above 32 lakh |
| Above 56,00,000 | Rs 16,10,000 + 45% above 56 lakh |
Shopkeepers, freelancers and partnerships (AOPs) pay on their taxable income, not on sales: sales minus the costs of earning them. As reported for tax year 2027 (July 2026 – June 2027), the slabs for non-salaried individuals and AOPs are the same as the year before, with a 10% surcharge on the tax when taxable income is above Rs 1 crore. Rs 24 lakh of taxable income pays Rs 4,10,000.
Tax already deducted, for example on electricity bills, bank cash withdrawals or by the companies you supply, is usually adjusted against this unless it is a final tax. Some small retailers are taxed under special schemes instead. Check with a tax adviser or the FBR before filing; this calculator is for planning.
Munshi's accounts give you the year's sales, costs and profit, ready for the return.
As reported for tax year 2027 (unchanged from last year): up to Rs 6 lakh 0%; 6–12 lakh 15%; 12–16 lakh 20%; 16–32 lakh 30%; 32–56 lakh 40%; above 56 lakh 45%, each on the part in that band, plus a 10% surcharge on the tax when income is above Rs 1 crore.
Taxable income: sales minus allowed business costs. Many small shops are taxed differently under special schemes, so check with a tax adviser.
Tax already deducted (for example on electricity bills or bank withdrawals) is usually adjusted against this, except where it is a final tax. Enter it to see what is left to pay.
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