Pakistan

Key points

• Income tax returns and registration (NTN) are handled through the FBR IRIS portal. Individual returns are generally due by 30 September after the tax year, unless extended.
• Persons who file returns appear on the FBR Active Taxpayers List (ATL); people not on the list generally face higher withholding tax rates on many transactions.
• Salaried individuals are taxed on progressive slabs from 0% to 35%; for tax year 2027 income up to PKR 600,000 is not taxed.
• Federal sales tax on goods is charged at a standard rate of 18% under the Sales Tax Act 1990, with reduced, higher or fixed rates for some items.
• Sales tax on services is provincial: Punjab Revenue Authority (PRA), Sindh Revenue Board (SRB), Khyber Pakhtunkhwa Revenue Authority (KPRA) and Balochistan Revenue Authority (BRA), with Islamabad services under the federal regime.
• Companies registered with the Securities and Exchange Commission of Pakistan (SECP) have annual filing duties under the Companies Act 2017, such as annual returns and financial statements.
• Overseas Pakistanis are generally taxed only on Pakistan-source income if they are non-resident (broadly, in Pakistan for less than 183 days in the tax year), but rules have exceptions.

Sources: Federal Board of Revenue (Finance Act 2026, Withholding Tax Rate Card for Tax Year 2027, Sales Tax Act 1990 as amended to 30 June 2026), SECP. Reviewed November 2026.