Reference

    Pakistan tax departments and categories.

    All major channels are split by category so salary slabs, non-salaried slabs, investment withholding, transaction taxes, utility and payment taxes, federal indirect taxes and provincial authorities stay clearly separated.

    Salary tax free threshold: PKR 600,000Top salary marginal rate: 35%Rent withholding (individual/AOP): progressive under Sec 155Contract WHT: 7.5%/8% filer vs 15%/16% non-filerE-commerce WHT: digital 1%/2%, COD 2%/4%Trade chain WHT (236G/236H): 0.10%-0.50% filer vs 2.00%-2.50% non-filerBrokerage WHT (233): 8%-12% filer vs 16%-24% non-filerForeign domestic worker tax (231C): PKR 200k / 400kImport stage income tax (148): 1% to 6% filer; 2% to 12% non-filerDividend tax (general): 15% filer / 30% non-filerProfit on debt: up to 20% filer / 40% non-filer (case-based)Services WHT (filer): 6.0%Bank cash WHT (non-filer): 0.80%Electricity WHT: Sec 235 consumer-type logicTelecom/internet tax: 15% model on bill/rechargeForeign remittance by card: 5% filer / 10% non-filerFederal GST standard: 18.0%Securities CGT (Sec 37A): 15% filer / slab non-filer (post Jul-2024 acquisition)Super Tax (Sec 4C TY2026): 0%-10% above PKR 200M incomeMinimum Turnover Tax (Sec 113): 1.25% standard (lower for some sectors)Corporate Income Tax: 29% general / 20% small co. / 39% bankingFED illustrative: telecom 19.5%, beverages 20%, cement ~4%, banking services 16%Provincial Sales Tax on Services: PRA 16%, SRB 13%, KPRA 15%, BRA 15% (TY2026)Jurisdiction services: Punjab, Sindh, KP, Balochistan, ICT, AJK and GB coverage enabled

    Federal Direct

    Salary Income Tax

    Progressive salary slabs under Division I, Part I.

    Freelance / IT Export

    IT/ITeS export final tax regime (subject to eligibility).

    Business / AOP Tax

    Non-salaried individual and AOP slab taxation.

    Property Capital Gains Tax

    Capital gains tax on disposal of immovable property (gain-based estimate).

    Section 7E Deemed Income Tax

    Deemed income tax on certain immovable capital assets (where applicable).

    Non-Resident Shipping Tax

    Section 7 final tax: 8% of gross freight earned by non-resident shipping companies.

    Non-Resident Air Transport Tax

    Section 7 final tax: 3% of gross receipts of non-resident airline operators.

    Default Surcharge (Sec 205)

    12% per annum default surcharge on late payment of tax under Section 205.

    Zakat (Compulsory)

    Compulsory deduction at 2.5% of saving accounts/securities on Zakat valuation date.

    Ushr (Agricultural Produce)

    Compulsory 5% (irrigated) or 10% (rain-fed) on agricultural produce under Zakat & Ushr Ordinance.

    Non-Resident Digital Services Tax

    Section 6 / 152 withholding on offshore digital services and online marketplaces (10% gross).

    Investment

    Rent Withholding Tax

    Section 155 withholding on rent of immovable property.

    Brokerage & Commission WHT

    Section 233 withholding on brokerage and commission payments.

    Dividend Tax

    Section 150 withholding on dividend income (general cases).

    Profit on Debt Tax

    Section 151 withholding on profit/yield from deposits and debt instruments.

    Securities CGT (PSX/Funds)

    Section 37A capital gains on listed securities, mutual funds and unit trusts.

    Prize Bond / Winnings WHT

    Section 156 withholding on prize bonds, raffles, lotteries and quiz winnings (15% filer / 30% non-filer).

    Royalty & Fee for Technical Services

    Section 152 withholding on payments to non-residents (royalty 15%, FTS 15%).

    Behbood / Pensioners Savings Tax

    Special 5% reduced rate on profit from Behbood Saving Certificates and Pensioners Benefit Account.

    Mutual Fund Debt Dividend Tax

    25% tax on dividend portion attributable to debt portion of mutual funds (Finance Act 2025).

    Transaction

    Bank Cash Withdrawal Tax

    Section 231AB advance tax on non-ATL cash withdrawals over daily threshold.

    WHT on Services & Contracts

    Section 153 withholding focused on services receipts.

    Contract WHT

    Section 153(1)(c) withholding on contracts (company/other cases).

    E-Commerce WHT

    Section 153(2A) withholding on digitally ordered goods/services.

    Trade Chain WHT

    Sections 236G/236H withholding on distributor/wholesaler/retailer sales.

    Property WHT

    Advance tax at purchase/sale of immovable property.

    Property Capital Value Tax (CVT)

    Capital value tax on transfer/sale of immovable property (jurisdiction dependent).

    Motor Vehicle Advance Tax

    Section 231B withholding tax at registration/purchase of cars.

    Functions & Gatherings WHT

    Section 236CB advance tax on marriage halls, hotels and event venues (10% on total bill).

    Federal Indirect

    Import Stage Income Tax

    Section 148 import-stage withholding income tax (goods category based).

    Federal GST (Goods)

    Sales Tax Act based GST on taxable goods and imports.

    Federal Excise Duty

    FED on specified goods/services under federal law.

    Customs & Imports

    Customs duty, additional duty and regulatory duty on imports.

    Petroleum Development Levy

    Petroleum levy on motor spirit, HSD and other fuels (per-litre rate).

    Cotton Cess

    Pakistan Central Cotton Committee cess: PKR 50 per bale of ginned cotton.

    Gas Infrastructure Development Cess (GIDC)

    GIDC Act 2015 cess on gas consumption by industrial sectors (PKR/MMBtu by sector).

    Export Development Surcharge (EDS)

    0.25% surcharge on FOB value of exports collected by SBP for the Export Development Fund.

    Tobacco / Health Levy

    Health levy on cigarette manufacturing (PKR per 1,000 cigarettes proxy) under federal levy law.

    Stamp Duty (Financial Instruments)

    Stamp Act 1899 — duty on share transfers, bills of exchange, bonds and agreements (0.05%-0.15%).

    Iqra Surcharge (Imports)

    Iqra Surcharge Ordinance 1985: 5% surcharge on import value of goods (federal levy).

    CNG Stations Tax (Sec 234A)

    Final tax of 4% on the amount of gas bill of CNG station owners under Section 234A.

    Provincial

    Property Stamp Duty

    Provincial stamp duty payable on property transfer instruments.

    Property Registration Fee

    Sub-registrar/Board of Revenue registration charges on transfer documents.

    Provincial Service Tax

    Jurisdiction-wise service tax across provinces, ICT, AJK and GB (standard and telecom rates).

    Property & Motor Taxes

    Jurisdiction property/excise profiles with region-specific logic and references.

    Provincial Agricultural Income Tax

    Provincial tax on agricultural income — KP, Punjab, Sindh, Balochistan progressive slabs.

    Professional Tax

    Provincial professions, trades and callings tax (annual fixed amount by category).

    Vehicle Token Tax (Annual)

    Provincial annual motor vehicle token tax based on engine capacity.

    Luxury House Tax

    Punjab/Sindh luxury tax on large residential houses (annual flat amount).

    Entertainment Duty

    Provincial duty on cinema, concert and sports event ticket sales (typically 20%).

    Hotel Bed Tax

    Provincial bed tax on hotel/guest house room charges (~5% of room rent).

    Urban Immovable Property Tax (UIPT)

    Provincial annual property tax on rented/self-occupied urban property (typically 5% of ARV).

    Sugarcane Development Cess

    Provincial cess on sugarcane crushed by sugar mills (per 40kg / per maund) for cane development.

    Vehicle Registration Fee

    Provincial Excise & Taxation one-time vehicle registration fee (% of invoice value by engine CC).

    Related guides

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