Pakistan

Individual - Other taxes

Last reviewed - 31 December 2019

Social security contributions

Nominal social security and Employees Old Age Benefit contribution is collected from the employers and the employees. Employers are responsible to collect and pay on a monthly basis.

Consumption taxes

Value-added tax (VAT)

VAT (locally termed as ‘sales tax’) is ordinarily levied at 17% on the value of goods, unless specifically exempt, alter allowing related input credits. Provinces levy sales tax on certain services. See the Other taxes section in the Corporate summary for more information.

Net wealth/worth taxes

There are no net wealth/worth taxes in Pakistan.

Inheritance, estate, and gift taxes

There are no inheritance, estate, or gift taxes in Pakistan.

Property taxes

Property owners are required to pay property tax levied and collected by provincial governments through municipal governments at varying rates.

Stamp taxes

Stamp duty is a provincial levy and is collected on property registrations, property transfers, shares transfers, power of attorneys, etc.

Registration taxes

Registration tax is a provincial tax and payable mainly on registration of property and vehicles.