Individual - Residence

Last reviewed - 23 January 2024

A person is resident in Pakistan for income tax purposes:

  • in cases where the 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 cases where one is an employee of the federal government of Pakistan or a provincial government posted outside Pakistan during the tax year, and
  • in cases where a person is a citizen of Pakistan and is not present in any other country for more than 182 days during the tax year or who is not a resident taxpayer of any other country.