AOP & Business Tax Calculator

An Association of Persons (AOP) – firms, partnerships and similar bodies – is taxed as a distinct entity under Pakistan’s Income Tax Ordinance. Use this calculator to estimate an AOP’s annual tax liability.

What is an AOP for tax purposes?

Any firm, association or body of individuals (other than a company) falls here: partnerships, joint ventures and professional firms. The AOP itself pays tax on its income, and members are generally not taxed again on their share – which is why getting the AOP’s computation right matters. Rates, thresholds and the surcharge above Rs 10 million follow the Finance Act of the relevant year.