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Pakistan Individual - Residence

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A person is resident in Pakistan for income tax purposes:

  • In case individual is present in Pakistan for a period or periods aggregating to 183 days or more in a tax year (1 July through 30 June) irrespective of their nationality;
  • In case individual is present in Pakistan for an aggregate period of 120 days in any one tax year and in preceding four tax years aggregate stay is 365 days or more; and
  • one is an employee of the federal government of Pakistan or a provincial government posted outside Pakistan during the tax year.

Last Reviewed - 06 August 2019

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