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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 in case of taxable income earned by individual taxpayers:

TAX RATES FOR SALARIED INDIVIDUALS (or where salary exceeds 50% of total income)

S. No. Taxable income Rate
1. Where the taxable income does not exceed Rs. 400,000 0%
2. Where the taxable income exceeds Rs. 400,000 but does not exceed Rs. 800,000 Rs. 1,000
3. Where the taxable income exceeds Rs. 800,000 but does not exceed Rs. 1,200,000 Rs. 2,000
4. Where the taxable income exceeds Rs. 1,200,000 but does not exceed Rs. 2,500,000 5% of the amount exceeding Rs. 1,200,000
5. Where the taxable income exceeds Rs.2,500,000 but does not exceed Rs. 4,000,000 65,000 + 15% of the amount exceeding Rs. 2,500,000
6. Where the taxable income exceeds Rs. 4,000,000 but does not exceed Rs. 8,000,000 290,000 + 20% of the amount exceeding Rs. 4,000,000
7. Where the taxable income exceeds Rs. 8,000,000 1,090,000 + 25% of the amount exceeding Rs. 8,000,000
 

Provided that where the taxable income exceeds Rs. 800,000, the minimum tax payable shall be Rs. 2,000.

 

TAX RATES FOR INDIVIDUALS (OTHER THAN SALARIED)

S. No. Taxable income Rate of tax
1. Where the taxable income does not exceed Rs. 400,000 0%
2. Where the taxable income exceeds Rs. 400,000 but does not exceed Rs. 800,000 Rs. 1,000
3. Where the taxable income exceeds Rs. 800,000 but does not exceed Rs. 1,200,000 Rs. 2,000
4. Where the taxable income exceeds Rs.1,200,000 but does not exceed Rs. 2,400,000 5% of the amount exceeding Rs. 1,200,000
5. Where the taxable income exceeds Rs. 2,400,000 but does not exceed Rs. 3,000,000 60,000 + 15% of the amount exceeding Rs. 2,400,000
6. Where the taxable income exceeds Rs. 3,000,000 but does not exceed Rs. 4,000,000 150,000 + 20% of the amount exceeding Rs. 3,000,000
7. Where the taxable income exceeds Rs. 4,000,000 but does not exceed Rs. 5,000,000 350,000 + 25% of the amount exceeding Rs. 4,000,000
8. Where the taxable income exceeds Rs. 5,000,000 600,000 + 29% of the amount exceeding Rs. 5,000,000
Provided that where the taxable income exceeds Rs. 800,000 the minimum tax payable shall be Rs. 2,000.

 

 

 

Withholding requirements

The withholding rate for dividends is 15% for filers and 20% for non-filers.

The withholding tax (WHT) rate for interest is 10% for filers and 17.5% in case of non-filers (for amount exceeding PKR 500,000).

The rate of tax collectible on banking transactions by non-filers is increased from 0.4% to 0.6 %.This is the rate which was applicable prior to the amendment by the Finance Act, 2018. However it could never be practically applied and a reduced rate of 0.4% was notified from time to time. This amendment is applicable from October 8, 2018

Local taxes on income

The only significant tax on salaries is federal income tax.


Last Reviewed - 08 January 2019

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