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Pakistan Individual - Taxes on personal income

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Residents are taxed on their Pakistan and foreign-source income. Determination of taxable income of an individual varies according to the tax residential status of the individual in Pakistan during the tax year (1 July through 30 June).

Total worldwide income of a resident is subject to tax in Pakistan except where particular income is not to be taxed in Pakistan under an agreement for avoidance of double taxation.

A non-resident individual is taxed only on Pakistan-source income, including income received or deemed to be received in Pakistan or deemed to accrue or arise in Pakistan.

Personal income tax rates

The following tax rates apply where income of the individual from salary exceeds 50% of taxable income:

Taxable income (PKR*) Tax on column 1 (PKR) Tax on excess (%)
Over (column 1) Not over
0 400,000 - -
400,000 500,000 - 2.0
500,000 750,000 2,000 5.0
750,000 1,400,000 14,500 10.0
1,400,000 1,500,000 79,500 12.0
1,500,000 1,800,000 92,000 15.0
1,800,000 2,500,000 137,000 17.5
2,500,000 3,000,000 259,500 20.0
3,000,000 3,500,000 359,500 22.5
3,500,000 4,000,000 472,000 25.0
4,000,000 7,000,000 597,000 27.5
7,000,000 and above 1,422,000 30.0

* Pakistani rupees

Withholding requirements

The withholding rate for dividends and interest is 12.5% for filers and 15% for non-filers. 

Local taxes on income

The only significant tax on salaries is federal income tax.


Last Reviewed - 08 August 2017

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