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Asia-Pacific

Pakistan

Currency

PKR

Corporate Tax

29%

Personal Income Tax

35%

VAT / GST

18%

Corporate Income Tax

Headline rate29%

Standard 29% (+4% super tax on high income); small companies 20%.

Personal Income Tax

Top marginal rate35%

Top rate 35% above PKR 6m/year; 0-35% scale.

Value Added Tax / GST

Standard rate18%

Standard 18% (Sales Tax); 0% exports.

Withholding Taxes

Dividends

15%

Interest

15%

Royalties

15%

Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.

Social Security Contributions

EOBI ~6% (employer 5% + employee 1%); EOSS 7% employer.

Wealth & Capital Taxes

Capital Gains Tax

15% on shares; 15% on property gains (varies)

Inheritance / Estate Tax

0%

Capital (Net Worth) Tax

0%

Property Tax

Property tax (provincial)

Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.

Filing Deadlines

Corporate returnWithin 9 months after year-end; quarterly advance tax
Personal / PAYEWithheld monthly; annual return by 30 September following year
VAT / GSTMonthly, by 15th of following month

Tax Year

1 July – 30 June

Notes

Super tax on high-income sectors. SEZ and IT export incentives (0.25% PSEB).