Pakistan

Individual - Residence

Last reviewed - 31 December 2019

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 the individual is present in Pakistan for an aggregate period of 120 days in any one tax year and in the preceding four tax years the aggregate stay is 365 days or more, and
  • in cases where one is an employee of the federal government of Pakistan or a provincial government posted outside Pakistan during the tax year.