Top income tax
35.0%
effective 38.2%
Corporate tax
29.0%
Sales Tax
18.0%
standard rate
Tax residency
183 days
66 tax treaties
Pakistan tax profile
Data year: 2025
- Tax system
- Worldwide Worldwide income taxation for residents. Non-residents taxed on Pakistan-sourced income.
- Top PIT rate
- 35.0% (eff. 38.2%)
- Corporate tax rate
- 29.0%
- Sales Tax
- 18.0%
- Capital gains tax
- 15.0% Listed securities: 15% (held <1 year), 12.5% (1-2 years), 0% (2+ years). Immovable property: varies by holding period.
- Social security (employee)
- 1.0%
- Social security (employer)
- 5.0%
- Dividend withholding
- 15.0%
- Interest withholding
- 20.0%
- Royalty withholding
- 15.0%
- Treaty count
- 66
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if present in Pakistan for 183+ days in a tax year, or present for 120+ days in the year and 365+ days in preceding 4 years.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 07-01 – 06-30
- Filing deadline
- September 30
Sources
- PwC Worldwide Tax Summaries - Pakistan (accessed Mar 23, 2026) PIT, CIT, sales tax, withholding rates