🇵🇰 Pakistan Tax Guide - Income Tax, Corporate Tax & Special Regimes
🇵🇰 Pakistan
PK / PAK #33
Nomad Score
49.0
Cities
19
Region
South Asian Association for Regional Cooperation,
Himalayan Region,
Silk Road,
Asia,
Asia,
Southern Asia,
Next Eleven,
Developing Countries
Currency
PKR
🇵🇰 PAKISTAN TAX PROFILE
Data year: 2025
Tax System
Worldwide
Worldwide income taxation for residents. Non-residents taxed on Pakistan-sourced income.
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.
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