General Provident Fund Profit Rate 2025-26 — 12.05% Per Annum
Finance Division has fixed the General Provident Fund (GPF) profit rate for 2025-26 at 12.05% per annum for subscriptions and balances during the financial year beginning 1 July 2025. The resolution is dated 3 September 2026 and provides for separate instructions for Railway and Defence provident funds.
Overview
The Finance Division has fixed the profit rate on subscriptions and balances in the General Provident Fund at 12.05% per annum for the financial year beginning 1 July 2025 (FY 2025-26). The decision is contained in a Government of Pakistan Resolution dated 3 September 2026, reference No. F. NO. 2(1)REG-7-2014-2015. The resolution records that the rate for 2024-25 had been fixed at 12.46% per annum through an earlier resolution dated 10 September 2025.
The new rate is 0.41 percentage points lower than the rate stated for 2024-25. The resolution applies to subscriptions and balances in the General Provident Fund during the financial year beginning 1 July 2025. It separately states that the Ministry of Railways and Ministry of Defence will issue instructions for the rates applicable to provident funds under their control. The resolution directs publication in the Gazette of Pakistan.
Key Highlights
- Finance Division has fixed the General Provident Fund profit rate at 12.05% per annum.
- The rate applies to GPF subscriptions and balances during the financial year beginning 1 July 2025 (FY 2025-26).
- The Government of Pakistan Resolution is dated 3 September 2026.
- Resolution reference: No. F. NO. 2(1)REG-7-2014-2015.
- The previous GPF profit rate for 2024-25 was 12.46% per annum under Resolution No. F.2(1)-Reg.7/2014-314 dated 10 September 2025.
- The newly fixed rate of 12.05% is 0.41 percentage points lower than the previously stated 12.46% rate.
- The rate is expressed per annum and applies to subscriptions and balances in the General Provident Fund.
- The resolution does not provide individual rupee-wise profit calculations for subscribers.
- The Ministry of Railways and Ministry of Defence will issue separate instructions for provident funds under their control.
- Paragraph 3 directs publication of the resolution in the Gazette of Pakistan.
- The resolution is signed by Muhammad Zaheer Abbasi, SO (Regulation-VII).
Detailed Explanation
The Finance Division has fixed the General Provident Fund (GPF) profit rate for the financial year 2025-26 at 12.05% per annum. The decision is contained in a Government of Pakistan Resolution dated 3 September 2026, issued by the Ministry of Finance. The rate applies to subscriptions and balances in the General Provident Fund during the financial year beginning on 1 July 2025.
General Provident Fund Profit Rate 2025-26
The resolution fixes the annual rate of profit applicable to GPF subscriptions and balances at 12.05% for the financial year beginning 1 July 2025. The rate is stated on a per-annum basis.
| Particular | Details |
|---|---|
| Fund | General Provident Fund (GPF) |
| Financial year | 2025-26 (beginning 1 July 2025) |
| GPF profit rate | 12.05% per annum |
| Resolution date | 3 September 2026 |
| Issuing authority | Finance Division, Ministry of Finance |
| Resolution number | No. F. NO. 2(1)REG-7-2014-2015 |
Previous GPF Profit Rate and Reduction
The resolution records that the GPF profit rate for the preceding financial year, 2024-25, had been fixed at 12.46% per annum through Finance Division Resolution No. F.2(1)-Reg.7/2014-314 dated 10 September 2025.
For the financial year beginning 1 July 2025, the Finance Division has now fixed the rate at 12.05% per annum. This is a reduction of 0.41 percentage points compared with the 12.46% rate stated for 2024-25.
| Financial year | GPF profit rate | Reference in the resolution |
|---|---|---|
| 2024-25 | 12.46% per annum | Resolution dated 10 September 2025 |
| 2025-26 | 12.05% per annum | Resolution dated 3 September 2026 |
Which GPF Subscriptions and Balances Are Covered?
The resolution states that the 12.05% rate is applicable to subscriptions and balances in the General Provident Fund during the financial year beginning on 1 July 2025. It does not set out a separate rate for different grades or pay scales, and it does not provide a rupee-wise interest calculation for individual subscribers.
The actual amount of profit credited to an individual account depends on the subscriptions, withdrawals and balance recorded in that subscriber’s GPF account and the applicable account-calculation rules. This resolution fixes the annual rate; it does not replace the rules governing subscriptions, advances, withdrawals, account maintenance or final payment.
Separate Rates for Railway and Defence Provident Funds
Paragraph 2 of the resolution states that necessary instructions regarding the rate of profit applicable to balances in the various Provident Funds under the control of the Ministry of Railways and the Ministry of Defence for the year in question will be issued separately by those Ministries.
Accordingly, the 12.05% rate in this resolution should not be assumed to be the rate for every Railway or Defence provident fund. Subscribers covered by those separate funds should refer to the instructions issued by their respective Ministries.
Official Finance Division Resolution
Read the original Finance Division Resolution dated 3 September 2026 (PDF) for the official wording and instructions.
For the governing subscription, nomination, advance, interest and withdrawal provisions, see EmployeesDesk’s General Provident Fund (Federal Services) Rules.
Frequently Asked Questions
What is the GPF profit rate for 2025-26?
The Finance Division has fixed the General Provident Fund profit rate at 12.05% per annum for the financial year beginning 1 July 2025.
When was the 12.05% GPF rate announced?
The Government of Pakistan Resolution is dated 3 September 2026.
What was the previous GPF profit rate?
The resolution states that the rate for 2024-25 was 12.46% per annum, fixed through a Finance Division Resolution dated 10 September 2025.
Does the 12.05% rate also apply to Railway and Defence provident funds?
The resolution says that the Ministry of Railways and Ministry of Defence will issue separate instructions for the rates applicable to provident funds under their control.
Does the resolution provide an individual GPF profit amount?
No. It fixes the annual rate at 12.05%. The resolution does not provide individual account calculations or rupee amounts.