PK
Returning expatriate foreign income exemption
Active
Exemption
Pakistan · special tax regime
Rate
—
Duration
2 years
Prior non-residency
4 years
required before applying
Standard top income tax
45.0%
Pakistan, without the regime
Overview
- Regime
- Returning expatriate foreign income exemption
- Country
- Pakistan
- Type
- Exemption
- Status
- Active
- Effective from
- —
- Expires on
- —
Details
- Summary
- Foreign-source income of Pakistani citizens returning after four years of non-residence is exempt for the year of return and the following tax year.
- Eligibility
- Citizen of Pakistan who was not resident in any of the four preceding tax years.
- Benefits
- Exemption from tax on foreign-source income for two tax years.
- Duration details
- Tax year of return plus one succeeding tax year