FBR Paper Pattern 2026

Federal Board of Revenue Test is a paper of 100 MCQs to be attempted in 120 minutes, set by Federal Board of Revenue, with no negative marking. It covers 6 subjects: English, Accounting, Economics, General Knowledge, Mathematics and Computer Science and IT.

100

MCQs

on the paper

120

Minutes

total time

72

Seconds per MCQ

if paced evenly

No

Negative marking

guessing is free

FBR subject weightage 2026

How many MCQs each subject contributes to the FBR paper. This is the order to revise in. Accounting is worth 25 MCQs against Computer Science and IT's 10, so an hour spent fixing a weak chapter in Accounting is worth more marks than the same hour anywhere else on the paper.

10%
FBR 2026 subject weightage, as set by Federal Board of Revenue. Free MCQs on each subject are listed in the table below.
SubjectMCQsShareFree MCQs here
FBR English MCQs2020%10,318
FBR Accounting MCQs2525%-
FBR Economics MCQs1515%-
FBR General Knowledge MCQs1515%4,796
FBR Mathematics MCQs1515%1,551
FBR Computer Science and IT MCQs1010%2,221
Total100100%18,886

FBR marking scheme 2026

Every FBR MCQ carries one mark, for a total of 100 marks, one per question. Nothing is deducted for a wrong answer, so an unanswered question and a wrong answer score exactly the same: zero. That makes leaving anything blank a pure loss. Attempt all 100 MCQs, and in the last few minutes fill in every remaining bubble even if you are guessing outright.

FBR time per subject

120 minutes across 100 MCQs is about 72 seconds a question. Split by weightage, that is the time each subject is worth. Going over on one subject is borrowed from another, not from spare time, because there is none.

SubjectMCQsMinutes
English2024
Accounting2530
Economics1518
General Knowledge1518
Mathematics1518
Computer Science and IT1012

How to prepare for the FBR 2026 pattern

The pattern tells you where the marks are, not where you are losing them. Start with Accounting, because it carries 25 percent of the paper and a weak chapter there is the most expensive weak chapter you can have. Inside each subject, work chapter by chapter and stay on a chapter until you are consistently above 80 percent before moving on.

Then practise at the real pace. Untimed revision hides the problem that actually costs marks in the hall, which is spending three minutes on a question worth 72 seconds and running out of paper before you run out of time. Sit full papers under the clock, and mark them honestly.

FBR paper pattern: common questions

What is the FBR paper pattern 2026?

Federal Board of Revenue Test is a 100 MCQ paper of 120 minutes set by Federal Board of Revenue, with no negative marking. It is split across 6 subjects: English 20, Accounting 25, Economics 15, General Knowledge 15, Mathematics 15, Computer Science and IT 10.

How many MCQs are there in FBR?

100 MCQs in total, to be attempted in 120 minutes. The heaviest subject is Accounting at 25 MCQs, which is 25 percent of the paper.

Is there negative marking in FBR?

No. FBR has no negative marking, so a wrong answer costs you nothing more than an unanswered one. Never leave a question blank: attempt every one of the 100 MCQs, even the ones you are guessing on.

How much time do you get per MCQ in FBR?

120 minutes for 100 MCQs works out at about 72 seconds per question. That is the pace to practise at, and it is why timed practice matters more than untimed revision in the last month.

Which subject has the most weightage in FBR?

Accounting, at 25 of the 100 MCQs, which is 25 percent of the paper. A weak topic in the heaviest subject costs you more marks than a weak topic anywhere else, so the weightage order on this page is the order worth revising in.