Sales Tax Rates
Sales tax on goods (federal) and on services (by province), for Tax Year 2027.
Tax Year 2027 (1 July 2026 to 30 June 2027)
Type
Goods
Selected item
- Reference
- Tariff heading
- Input tax
- Conditions
Federal (goods)
Standard rate: 18%. Federal sales tax applies to goods. Services are taxed by the provinces and in ICT.
| Item | Rate | Category | Reference |
|---|---|---|---|
| Taxable supplies by a registered person, and imports (standard rate) | 18% of value | General rates | Section 3(1) |
| Further tax on supplies to a person who is not registered or is not an active taxpayerThe Federal Government may notify exclusions. | 4% of value, in addition to the standard rate | General rates | Section 3(1A) |
| Extra tax on goods or persons specified by rulesThe goods and the rate are set by rules. | Up to 18% of value | General rates | Section 3(5) |
| Goods in the Third Schedule (retail price regime)The retail price and the tax must be printed or embossed on the article or pack. A higher rate may be notified for some goods. | 18% of the retail price | General rates | Section 3(2)(a) |
| Natural gas supplied to CNG stations | 18% of the value of supply to CNG consumers | General rates | Section 3(8) |
| Retailers other than Tier-1, charged through electricity billsThis is in addition to the tax on electricity. | 5% if the monthly bill is up to Rs 20,000; 7.5% if it is above | General rates | Section 3(9) |
| Digitally ordered goods (collected by the payment intermediary or courier)For cottage industry and retailers other than Tier-1 this is the final discharge. | 2% of gross value | General rates | Section 3(3)(c), 3(7A) |
| Exports and other zero rated suppliesFurther tax under section 3(1A) still applies. | 0% | General rates | Section 4 |
| Limit on input tax adjustmentFixed assets and capital goods are not subject to the limit. | Up to 90% of output tax | General rates | Section 8B(1) |
| Value addition tax on imports of taxable goodsAdjustable as input tax. 1% for coal imported exclusively for independent power producers. Several goods are excluded, such as raw materials for in-house manufacture, plant and machinery for in-house use, mobile phones, LNG, second-hand clothing and Third Schedule goods. | 3% of value, in addition to sales tax | Import tax | Section 7A(2), Twelfth Schedule |
| Mobile phones not exceeding US$500: CBU at import or IMEI registration | 18% of value | Mobile phones | Ninth Schedule, Table-II |
| Mobile phones exceeding US$500: CBU at import or IMEI registration | 25% of value | Mobile phones | Ninth Schedule, Table-II |
| Mobile phones, CKD or SKD import | 18% of value | Mobile phones | Ninth Schedule, Table-II |
| Local supply of locally made CBU phonesIn addition to the tax on CKD imports. An individual paying tax on an imported phone through PTA's DIRBS may pay in instalments, all due before the end of the financial year of import. | 18% of value | Mobile phones | Ninth Schedule, Table-II |
| Bricks: kilns in Lahore, Rawalpindi and Islamabad districts | Rs 12,500 per kiln per month | Fixed tax | Tenth Schedule6901.0000 |
| Bricks: kilns in listed central Punjab districts | Rs 10,000 per kiln per month | Fixed tax | Tenth Schedule6901.0000 |
| Bricks: kilns in remaining southern Punjab districts, Sindh, KP and Balochistan | Rs 7,500 per kiln per month | Fixed tax | Tenth Schedule6901.0000 |
| Cement or concrete blocks: paver | Rs 2 per sq ft | Fixed tax | Tenth Schedule6810.1100 |
| Cement or concrete blocks: hollow block or solid block (under 1 cu ft) | Rs 3 per piece | Fixed tax | Tenth Schedule6810.1100 |
| Cement or concrete blocks: kerb stone under 1 cu ft | Rs 5 per piece | Fixed tax | Tenth Schedule6810.1100 |
| Cement or concrete blocks: kerb stone above 1 cu ft | Rs 10 per piece | Fixed tax | Tenth Schedule6810.1100 |
| Second-hand and worn clothing or footwear | 5% | Reduced rates | Eighth Schedule, S.236309.0000 |
| Natural gas supplied to fertilizer plants as feedstockUsed as feedstock for fertilizer manufacture. | 5% | Reduced rates | Eighth Schedule, S.43 |
| Phosphoric acid imported by a fertilizer company to make DAP | 5% | Reduced rates | Eighth Schedule, S.442809.2010 |
| Locally produced coal | Rs 700 per metric tonne or 18% of value, whichever is higher | Reduced rates | Eighth Schedule, S.4727.01 |
| Potassium chlorate (import and supply)The Rs 60 per kg does not apply to imports by, or supplies to, organisations under the Ministry of Defence Production | 18% plus Rs 60 per kg | Reduced rates | Eighth Schedule, S.56 |
| Rock phosphate imported by fertilizer manufacturersFor fertilizer manufacture. | 10% | Reduced rates | Eighth Schedule, S.57 |
| Locally manufactured electric vehicles: prime movers, buses, 3-wheelers, e-rickshaws and loaders, trucks and motorcyclesLocal supplies only. | 1% | Reduced rates | Eighth Schedule, S.70 |
| Locally manufactured or assembled 4-wheel electric vehicles: small cars and SUVs with battery up to 50 kWh, light commercial vehicles with battery up to 150 kWhLocal supply, until 30 June 2027. | 1% | Reduced rates | Eighth Schedule, S.71 |
| Goods supplied from the tax-exempt areas of the erstwhile FATA and PATA to taxable areas | 16% | Reduced rates | Eighth Schedule, S.74 |
| Imported personal computers, laptops and notebooks | 10% | Reduced rates | Eighth Schedule, S.778471.3010, 8471.3020 |
| Locally manufactured jewellery and parts of precious metal or metal clad with precious metalNo input tax adjustment. | 3% | Reduced rates | Eighth Schedule, S.7871.13 |
| Electric vehicles in CBU condition with battery up to 50 kWh | 12.5% | Reduced rates | Eighth Schedule, S.798703.8090 |
| Electric transport buses of 25 or more seats and electric trucks in CBU condition | 1% | Reduced rates | Eighth Schedule, S.808702.4090, 8704.6030 |
| Substances registered as drugs under the Drugs Act, 1976The tax paid by the manufacturer or importer is the final discharge in the supply chain. No input tax adjustment in the chain. | 1% | Reduced rates | Eighth Schedule, S.81 |
| Raw materials for the basic manufacture of pharmaceutical active ingredients and pharmaceutical productsOn import, only raw materials with customs duty of 11% or less. The Drug Regulatory Authority certifies the requirement item by item. No input tax adjustment in the chain. | 1% | Reduced rates | Eighth Schedule, S.82 |
| DAP fertilizerNo refund of excess input tax. | 5% | Reduced rates | Eighth Schedule, S.83 |
| Stationery: colour sets, writing and drawing inks, erasers, sharpeners, geometry boxes, pens, markers and pencils | 10% | Reduced rates | Eighth Schedule, S.843213.1000; 3215.9010/9090; 4016.9210/9290; 8214.1000; 9017.2000; 96.08; 96.09 |
| Oil cake and other solid residue | 10% | Reduced rates | Eighth Schedule, S.852306.1000 |
| Tractors | 10% | Reduced rates | Eighth Schedule, S.868701.9220, 8701.9320 |
| Local supply of vermicelli, sheer mal, bun and ruskExcludes bakeries and sweet shops that are Tier-1 retailers. | 10% | Reduced rates | Eighth Schedule, S.87 |
| Local supply of poultry feed, cattle feed, and sunflower, rapeseed and canola seed meal | 10% | Reduced rates | Eighth Schedule, S.882306.3000, 2306.4900 |
| Tribal areas: imports of plant, machinery and equipment for installation there, industrial inputs imported by industries located there, and supplies within the tribal areasImports within the allowed quota. Differential tax is payable if machinery is moved outside the tribal areas. | 12% for 2026-27 (10% in 2025-26, 14% in 2027-28, 16% in 2028-29) | Reduced rates | Eighth Schedule, S.89 |
| Photovoltaic cells, whether or not assembled in modules or panels (solar panels) | 10% | Reduced rates | Eighth Schedule, S.908541.4200, 8541.4300 |
| Fruit juices and vegetable juices | 18% of the retail price | Retail price goods | Third Schedule, S.120.09 |
| Ice cream | 18% of the retail price | Retail price goods | Third Schedule, S.22105.0000 |
| Aerated waters or beverages | 18% of the retail price | Retail price goods | Third Schedule, S.3 |
| Syrups and squashes | 18% of the retail price | Retail price goods | Third Schedule, S.4 |
| Cigarettes | 18% of the retail price | Retail price goods | Third Schedule, S.52402.2000 |
| Toilet soap | 18% of the retail price | Retail price goods | Third Schedule, S.63401.1100, 3401.2000 |
| Detergents | 18% of the retail price | Retail price goods | Third Schedule, S.7 |
| Shampoo | 18% of the retail price | Retail price goods | Third Schedule, S.83305.1000 |
| Toothpaste | 18% of the retail price | Retail price goods | Third Schedule, S.93306.1010 |
| Shaving cream | 18% of the retail price | Retail price goods | Third Schedule, S.103307.1000 |
| Perfumery and cosmetics | 18% of the retail price | Retail price goods | Third Schedule, S.11Sub-headings of 33.03, 33.04 |
| Tea | 18% of the retail price | Retail price goods | Third Schedule, S.14Sub-headings of 09.02 |
| Powder drinks | 18% of the retail price | Retail price goods | Third Schedule, S.1521.06 |
| Milky drinks | 18% of the retail price | Retail price goods | Third Schedule, S.162106.9090 |
| Toilet paper and tissue paper | 18% of the retail price | Retail price goods | Third Schedule, S.174818.1000, 4818.2000 |
| Spices in retail packing bearing brand names and trademarks | 18% of the retail price | Retail price goods | Third Schedule, S.1809.04, 09.06, 09.08, 09.10 |
| Shoe polish and shoe cream | 18% of the retail price | Retail price goods | Third Schedule, S.213405.1010 |
| Cement sold in retail packing | 18% of the retail price | Retail price goods | Third Schedule, S.33 |
| Mineral or bottled water | 18% of the retail price | Retail price goods | Third Schedule, S.37 |
| Household electrical goods (ACs, refrigerators, deep freezers, TVs, recorders and players, bulbs, tube-lights, fans, irons, washing machines, telephone sets) | 18% of the retail price | Retail price goods | Third Schedule, S.38 |
| Household gas appliances (cooking ranges, ovens, geysers, gas heaters) | 18% of the retail price | Retail price goods | Third Schedule, S.39 |
| Foam or spring mattresses and other household foam products | 18% of the retail price | Retail price goods | Third Schedule, S.40 |
| Paints, distempers, enamels, pigments, colours, varnishes, gums, resins, dyes, glazes, thinners, blacks, cellulose lacquers, polishes (retail packing) | 18% of the retail price | Retail price goods | Third Schedule, S.41 |
| Lubricating oils, brake fluid, transmission fluid and other vehicular fluids (retail packing) | 18% of the retail price | Retail price goods | Third Schedule, S.42 |
| Storage batteries, excluding those sold to auto manufacturers or assemblersExcludes sales to auto manufacturers or assemblers. | 18% of the retail price | Retail price goods | Third Schedule, S.43 |
| Tyres and tubes, excluding those sold to auto manufacturers or assemblersExcludes sales to auto manufacturers or assemblers. | 18% of the retail price | Retail price goods | Third Schedule, S.44 |
| Motorcycles | 18% of the retail price | Retail price goods | Third Schedule, S.45 |
| Auto rickshaws | 18% of the retail price | Retail price goods | Third Schedule, S.46 |
| Biscuits in retail packing with brand name | 18% of the retail price | Retail price goods | Third Schedule, S.47 |
| Tiles | 18% of the retail price | Retail price goods | Third Schedule, S.48 |
| Auto parts in retail packing, excluding those sold to auto manufacturers or assemblersExcludes sales to auto manufacturers or assemblers. | 18% of the retail price | Retail price goods | Third Schedule, S.49 |
| DAP fertilizerDAP is also in the Eighth Schedule at 5%, applied to the retail price. | 18% of the retail price | Retail price goods | Third Schedule, S.51 |
| Import of pet food (dogs and cats), retail packing | 18% of the retail price | Retail price goods | Third Schedule, S.522309.1000 |
| Import of coffee, retail packing | 18% of the retail price | Retail price goods | Third Schedule, S.530901.1100, 0901.1200, 0901.2100, 0901.2200, 0901.9000, 2101.1120 |
| Import of chocolates, retail packing | 18% of the retail price | Retail price goods | Third Schedule, S.541704.9010, 1806.2090, 1806.3100, 1806.3200, 1806.9000 |
| Import of cereal bars, retail packing | 18% of the retail price | Retail price goods | Third Schedule, S.551904.1010, 1904.1090, 1904.2000, 1904.3000, 1904.9000 |
| Vegetable and animal fats and oils, retail packing | 18% of the retail price | Retail price goods | Third Schedule, S.56 |
| Sugar confectionery, retail packing | 18% of the retail price | Retail price goods | Third Schedule, S.57 |
| Pasta, noodles, couscous etc., retail packing | 18% of the retail price | Retail price goods | Third Schedule, S.5819.02 |
| Sauces, ketchup, mixed condiments and seasonings, mustard, retail packing | 18% of the retail price | Retail price goods | Third Schedule, S.59 |
| Fermented beverages, retail packing | 18% of the retail price | Retail price goods | Third Schedule, S.60 |
| Petroleum jelly, paraffin wax and other mineral waxes, retail packing | 18% of the retail price | Retail price goods | Third Schedule, S.6127.12 |
| Plastic plates, sheets, film, foil, tape, strip, retail packing | 18% of the retail price | Retail price goods | Third Schedule, S.6239.19, 39.20, 39.21 |
| Plastic tableware, kitchenware, furniture, storage and household articles, retail packing | 18% of the retail price | Retail price goods | Third Schedule, S.63Chapter 39 |
| Trunks, suitcases, bags, handbags, wallets and similar containers, put up for retail sale | 18% of the retail price | Retail price goods | Third Schedule, S.6442.02 |
| Footwear (all types)Does not apply where the manufacturer sells exclusively through digitally integrated, POS compliant outlets. | 18% of the retail price | Retail price goods | Third Schedule, S.65 |
| Bathroom accessories, sanitaryware, taps, showerheads, fittings, mixers, valves, retail packing | 18% of the retail price | Retail price goods | Third Schedule, S.66 |
| Crockery, retail packing | 18% of the retail price | Retail price goods | Third Schedule, S.67 |
| Car and automobile accessories, retail packing | 18% of the retail price | Retail price goods | Third Schedule, S.68 |
| Milk, fat-filled milk, infant preparations and other milk products, retail packing | 18% of the retail price | Retail price goods | Third Schedule, S.69 |
| Hair preparations, retail packing | 18% of the retail price | Retail price goods | Third Schedule, S.7033.05 |
| Shaving preparations, deodorants, bath preparations, depilatories, room deodorisers and other toilet preparations, retail packing | 18% of the retail price | Retail price goods | Third Schedule, S.7133.07 |
| Toilet or facial tissue stock, napkin stock, cellulose wadding, put up for retail sale | 18% of the retail price | Retail price goods | Third Schedule, S.724803.0000, 48.18 |
| Jams, jellies, marmalades, fruit or nut purees and other fruit preparations, retail packing | 18% of the retail price | Retail price goods | Third Schedule, S.7320.07, 20.08 |
| Household utensils (stainless steel, aluminium, melamine etc.) and tableware, put up for retail sale | 18% of the retail price | Retail price goods | Third Schedule, S.74 |
| Ceramic products (wash basins, commodes, tiles, sanitary), put up for retail sale | 18% of the retail price | Retail price goods | Third Schedule, S.7569.10 |
| Supplies to diplomats, diplomatic missions, privileged persons and organisations | 0% | Zero rated | Fifth Schedule, S.2 |
| Raw materials, components and goods for further manufacture in Export Processing Zones | 0% | Zero rated | Fifth Schedule, S.5 |
| Supplies to exporters under the Duty and Tax Remission Rules, 2001 (subject to those Rules) | 0% | Zero rated | Fifth Schedule, S.7 |
| Imports or supplies to the Gwadar Special Economic Zone, excluding vehicles of heading 87.02 | 0% | Zero rated | Fifth Schedule, S.8 |
| Imports or supplies by, for or to a qualified investment under the Foreign Investment (Promotion and Protection) Act, 2022 | 0% | Zero rated | Fifth Schedule, S.8A |
| Exercise books , with raw and packing materials, components etc. for their manufacture (subject to Board conditions) | 0% | Zero rated | Fifth Schedule, S.12(xxiii)4820.2000 |
| Raw materials, components and goods for manufacture in the Gwadar Free Zone and export. Supplies into the tariff area are taxed on the GD value. | 0% | Zero rated | Fifth Schedule, S.13 |
| Locally manufactured plant and machinery supplied to manufacturers in the Gwadar Free Zone (conditions (a)-(f): registered supplier, bill of export, GPA certificate, 5-year indemnity bond, etc.) | 0% | Zero rated | Fifth Schedule, S.14 |
| Petroleum crude oil | 0% | Zero rated | Fifth Schedule, S.202709.0000 |
| Basic food and agriculture: pulses, red chillies, ginger and turmeric (unbranded), rice, wheat and wheat flour, wheat and rice bran, iodized salt, fertilizers (excluding DAP), seeds for sowing, bovine semen | Exempt | Exempt | Sixth Schedule, Table-1, S.14, 16, 17, 18, 19, 107, 168, 171, 180 |
| Pesticides and their active ingredients registered with the Department of Plant Protection | Exempt | Exempt | Sixth Schedule, Table-1, S.13338.08 |
| Books, education and religion: Holy Quran and Quranic media, newsprint, books and magazines (excluding brochures, leaflets and directories), exercise books, paper for printing the Holy Quran | Exempt | Exempt | Sixth Schedule, Table-1, S.31, 32, 89, 137 |
| Finance and gold: currency and bank notes, shares, stocks and bonds, monetary gold, gold imported under the entrustment scheme | Exempt | Exempt | Sixth Schedule, Table-1, S.33, 38, 178 |
| Health and medical: infusion sets, artificial body parts, intra-ocular lenses, glucose testing equipment, dialysis items, cochlear implants, wheelchairs, specified cardiology, oncology and other medical equipment, blood bags, hearing aids, contraceptives, female sanitary pads and tampons | Exempt | Exempt | Sixth Schedule, Table-1, S.45, 59, 94, 112, 121, 122, 143, 154, 179, 182, 183 |
| Diplomatic, aid and privileged: household and personal effects, grants-in-aid, United Nations and diplomats, goods for non-profit and charitable hospitals, disaster relief gifts | Exempt | Exempt | Sixth Schedule, Table-1, S.47, 48, 163, 165, 166, 175 |
| Temporary imports for re-export; Pakistani exports re-imported | Exempt | Exempt | Sixth Schedule, Table-1, S.167, 173 |
| Energy: LNG imported by fertilizer makers for feedstock, petrol, high speed diesel, kerosene and light diesel oil, and electricity supplied to Azad Jammu and Kashmir | Exempt | Exempt | Sixth Schedule, Table-1, S.144, 176, 177 |
| Gwadar and project imports: Gwadar export processing zone, port and free zone, and named contractor project imports | Exempt | Exempt | Sixth Schedule, Table-1, S.100 to 100D, 145, 147, 148 |
| Zones and export schemes: Special Technology Zones, Export Facilitation Scheme inputs and machinery, EPZ imports | Exempt | Exempt | Sixth Schedule, Table-1, S.161, 162, 172 |
| Electric vehicles: CKD kits of electric prime movers, buses, 3-wheelers, trucks and motorcycles; CKD kits of 4-wheel electric vehicles (cars and SUVs up to 50 kWh, light commercial vehicles up to 150 kWh) | Exempt | Exempt | Sixth Schedule, Table-1, S.156, 157 |
| Aviation and shipping: aircraft and parts imported or leased by PIACL; tankers, dredgers, drilling platforms and cargo vessels (cruise and passenger vessels excluded) | Exempt | Exempt | Sixth Schedule, Table-1, S.181, 184 |
| Bulletproof vehicles imported by the Federal Government, or by Federal or Provincial Governments for threatened public functionaries | Exempt | Exempt | Sixth Schedule, Table-1, S.185 |
| Supplies by cottage industry (local supply) | Exempt | Exempt | Sixth Schedule, Table-2, S.3 |
| Fixed assets where input tax adjustment is barred under section 8(1)(b) (local supply) | Exempt | Exempt | Sixth Schedule, Table-2, S.6 |
| Food cooked in-house in mutual messes and industrial canteens (local supply) | Exempt | Exempt | Sixth Schedule, Table-2, S.8 |
| Agricultural produce of Pakistan, not further processed (local supply) | Exempt | Exempt | Sixth Schedule, Table-2, S.10 |
| Wheat bran (2302.3000) (local supply) | Exempt | Exempt | Sixth Schedule, Table-2, S.27 |
| Sugar beet (1212.9100) (local supply) | Exempt | Exempt | Sixth Schedule, Table-2, S.28 |
| Fruit juices, fresh or frozen, not bottled, canned or packaged (local supply) | Exempt | Exempt | Sixth Schedule, Table-2, S.29 |
| Milk and cream, flavoured milk, yogurt, butter, desi ghee, cheese and processed cheese, excluding those sold under a brand name (local supply) | Exempt | Exempt | Sixth Schedule, Table-2, S.30 to 32, 34 to 37 |
| Unbranded meat or fish products (local supply) | Exempt | Exempt | Sixth Schedule, Table-2, S.39 |
| Live animals and live poultry (local supply) | Exempt | Exempt | Sixth Schedule, Table-2, S.40 |
| Unbranded meat of bovine animals, sheep and goat, and uncooked poultry meat (local supply) | Exempt | Exempt | Sixth Schedule, Table-2, S.41 |
| Unbranded fish and crustaceans (local supply) | Exempt | Exempt | Sixth Schedule, Table-2, S.42 |
| Live plants (local supply) | Exempt | Exempt | Sixth Schedule, Table-2, S.43 |
| Cereals other than rice, wheat and flour (local supply) | Exempt | Exempt | Sixth Schedule, Table-2, S.44 |
| Edible vegetables, fresh or frozen (not bottled or canned) (local supply) | Exempt | Exempt | Sixth Schedule, Table-2, S.45 |
| Edible fruits (local supply) | Exempt | Exempt | Sixth Schedule, Table-2, S.46 |
| Sugar cane (local supply) | Exempt | Exempt | Sixth Schedule, Table-2, S.47 |
| Eggs (local supply) | Exempt | Exempt | Sixth Schedule, Table-2, S.48 |
| Compost (local supply) | Exempt | Exempt | Sixth Schedule, Table-2, S.49 |
| Locally manufactured laptops, computers and notebooks (8471.3010, 8471.3020) (local supply) | Exempt | Exempt | Sixth Schedule, Table-2, S.50 |
| Newspaper (local supply) | Exempt | Exempt | Sixth Schedule, Table-2, S.51 |
| Raw hides and skins (local supply) | Exempt | Exempt | Sixth Schedule, Table-2, S.52 |
| Prepared food supplied by restaurants and caterers (taxed as a service by the provinces or in ICT) (local supply) | Exempt | Exempt | Sixth Schedule, Table-2, S.53 |
| Breads, nans and chapattis (local supply) | Exempt | Exempt | Sixth Schedule, Table-2, S.54 |
| Single-cylinder agricultural diesel engines, 3 to 36 HP (local supply) | Exempt | Exempt | Sixth Schedule, Table-2, S.55 |
| Milk (04.01), excluding branded milk and milk from corporate dairy farms (local supply) | Exempt | Exempt | Sixth Schedule, Table-2, S.56 |
| Iron and steel scrap, excluding supplies by EFS copper exporters or importers direct to registered steel melters (local supply) | Exempt | Exempt | Sixth Schedule, Table-2, S.57 |
| Plant, machinery and capital goods not manufactured locally and certified on the Annex: Gwadar projects, PC and laptop assembly parts, SEZ plant, EV assembly plant, power generation projects with an earlier agreement, refinery upgrade equipment | Exempt | Exempt | Sixth Schedule, Table-3 |
| About 114 listed food, spice and household items supplied within the Border Sustenance Markets with Iran and Afghanistan | Exempt | Exempt | Sixth Schedule, Table-4 |
Punjab
Standard rate: 16%. All services are taxable unless they are listed as exempt.
| Item | Rate | Input tax | Reference |
|---|---|---|---|
| All services not listed elsewhere in the Second Schedule (standard rate) | 16% | Allowed | Second Schedule, Part I, S.1Respective headings |
| Carriage of goods by rail or road | 15% | Allowed | Second Schedule, Part I, S.298.04, 9804.2000, 9804.9000 |
| Telecommunication: telephone (fixed, wireless, cellular, WLL, video), payphone/prepaid cards, voice mail, SMS/MMS, bandwidth, telegraph/telex/fax, audio/tele-text, trunk radio, paging, vehicle tracking, burglar/security alarm, internet (dial-up/broadband, email, DCNS, VAS), international leased lines/bandwidth for PSEB-registered software exporters and PTA-licensed ISPs | 19.5% | - | Second Schedule, Part I, S.398.12 [9857.0000, 9858.0000] |
| Property developers, builders, promoters (incl. allied services) | Rs 100/sq yd (land development); Rs 50/sq ft (building construction) | Not allowed | Second Schedule, Part II, S.19807.0000, 98.14 sub-headings |
| Freight forwarding agents | Rs 1,000 per bill of lading | Not allowed | Second Schedule, Part II, S.29805.3000 |
| Hotels, motels, guest housesNo input tax adjustment on the 8% rate. | 8% if paid by debit or credit card, mobile wallet or QR; 16% otherwise | Depends on the rate | Second Schedule, Part III, S.19801.1000 |
| Marriage halls and lawns, pandal/shamiana; catering (incl. decoration, furnishing, equipment) | 8% | Not allowed | Second Schedule, Part III, S.29801.3000, 9801.5000 |
| Insurance to policy holder (fire, goods, health, life, marine, theft, other) | 0% health insurance for individuals; 5% insurance agents and brokers; 16% others (of gross premium) | Depends on the rate | Second Schedule, Part III, S.398.13 |
| Restaurants, cafes, food/ice-cream parlours, coffee shops, deras, eateries etc.No input tax adjustment on the 8% rate. | 8% if paid by debit or credit card, mobile wallet or QR; 16% otherwise | Depends on the rate | Second Schedule, Part III, S.49801.2000, 9801.9000 |
| Franchise services incl. IPR and licensing | 0% educational institutions (for IT); 5% other educational institutions; 16% others | Depends on the rate | Second Schedule, Part III, S.59823.0000, 9839.0000 |
| Construction services/contractors (building, water/gas/sanitary, roads, bridges, E&M incl. AC, horticulture, multi-discipline, turnkey)No input tax adjustment on the 5% rate. Government civil works of schemes launched from 2016-17 onwards (ADP, PSDP, foreign loans, Cantonment Boards): 1%. Schemes launched before 2016-17: 0%. | 5% for Government civil works; 16% for others | Depends on the rate | Second Schedule, Part III, S.69824.0000, 9814.2000 |
| Personal care: beauty parlours, salons, clinics, slimming clinics, spas, saunas, Turkish baths, Jacuzzi | 5% | Not allowed | Second Schedule, Part III, S.79810.0000, 9848.0000, 9847.0000, 9821.4000, 9821.5000, 9815.7000 |
| IT and IT-enabled services (software development/customisation/maintenance, system services, data services, web design/hosting, ERP, apps/games, graphics, medical transcription, telemedicine, claims processing, database access); includes real-estate aggregators and OTT | 0% for software or IT based system development persons; 5% for others | Not allowed | Second Schedule, Part III, S.89815.6000 |
| Other consultants (HR and personnel development, exhibitions/conventions, valuation, evaluation, competency testing, certification, verification, market research, marketing/sales incl. online, surveyors, training/coaching other than general education, credit rating) | 0% IT related training; 16% others | Depends on the rate | Second Schedule, Part III, S.99815.9000, 9832.0000, 9827.0000, 9818.3000, 9818.2000, 9819.9300, 9852.0000, 9859.0000, 9825.0000, 9819.5000, 9849.0000, 9818.9000, 9853.0000, 9856.0000 |
| Tour operators and travel agents | 8% | Not allowed | Second Schedule, Part III, S.109805.5100, 9805.5000, 9803.9000 |
| Manpower recruitment agents, labour and manpower supply | 5% where the value is fixed by the Bureau of Emigration and Overseas Employment; 16% others | Depends on the rate | Second Schedule, Part III, S.119805.6000 |
| Property dealers and realtors | 8% | Not allowed | Second Schedule, Part III, S.129806.2000, 9844.0000 |
| Fashion designers (incl. brand name/logo use and allied services) | 5% | Not allowed | Second Schedule, Part III, S.139834.0000, 9819.6000, 9839.0000 |
| Architects, town planners, landscapers, landscape designers, interior decorators/designers | 8% | Not allowed | Second Schedule, Part III, S.149814.1000, 9814.9000, 9814.4000 |
| Rent-a-car (all passenger vehicle renting) | 8% to end consumers; 16% others | Depends on the rate | Second Schedule, Part III, S.159819.3000 |
| Car/automobile dealers | 16% companies or authorised dealers; 5% others | Depends on the rate | Second Schedule, Part III, S.169806.3000, 9845.0000 |
| Brokerage (other than stock) and indenting: agents, brokers, underwriters, auctioneers | 5% for agricultural produce and home chefs; 16% others | Depends on the rate | Second Schedule, Part III, S.179829.0000, 9819.1200, 9819.1100, 9819.1300, 9819.9100 |
| Health care, gym, fitness, indoor sports, games, amusement parks, arcades, recreation, body/sauna massage | 8% | Not allowed | Second Schedule, Part III, S.189821.1000, 9821.2000, 9821.4000 |
| Laundries and dry cleaners | 8% | Not allowed | Second Schedule, Part III, S.199811.0000 |
| Cable TV operators | 5% | Not allowed | Second Schedule, Part III, S.209819.9000 |
| Supply of tangible goods (machinery, equipment, appliances) without transfer of possession/control | 5% | Not allowed | Second Schedule, Part III, S.21Respective headings |
| Accountants (incl. practising CAs/CMAs), auditors, actuaries, tax consultants, company secretaries, receivers, liquidators, auctioneers, corporate law consultantsNo input tax adjustment on the 8% rate. | 8% for accountancy, audit, tax or corporate law consultancy; 16% for other services by the same persons | Depends on the rate | Second Schedule, Part III, S.229815.2000, 9815.3000, 9850.0000, 9851.0000, 9855.0000 |
| Air travel originating from Punjab (domestic and international) | 5% | Not allowed | Second Schedule, Part III, S.239803.1000, 9803.1100 |
| Skin and laser clinics, cosmetic/plastic surgeons, hair transplant (incl. consultation) | 5% | Not allowed | Second Schedule, Part III, S.249847.0000 |
| Warehouses/depots/cold storage (incl. letting of space) | 8% | Not allowed | Second Schedule, Part III, S.259833.0000 |
| (i) Medical consultation fee above Rs 1,500 per visit; (ii) hospital bed/room above Rs 6,000 per dayNo input tax adjustment. | 0% | Not allowed | Second Schedule, Part III, S.269815.1000 |
| Photography studios, event photographers/film-makers | 5% | Not allowed | Second Schedule, Part III, S.279819.7000 |
| Parking services | 5% | Not allowed | Second Schedule, Part III, S.28Respective headings |
| Dress designing and stitching | 5% | Not allowed | Second Schedule, Part III, S.29Respective headings |
| Rental of bulldozers, excavators, cranes, construction equipment, scaffolding/shuttering, generators, containers, refrigerators, racks | 8% | Not allowed | Second Schedule, Part III, S.30Respective headings |
| Textile/leather treatment (dyeing, embroidery, bleaching, knitting, printing, shoe making etc.) | 5% | Not allowed | Second Schedule, Part III, S.31Respective headings |
| Apartment house management, real estate management, rent collection | 8% | Not allowed | Second Schedule, Part III, S.32Respective headings |
| Ride-hailing (incl. cab aggregators) | 5% | Not allowed | Second Schedule, Part III, S.33Respective headings |
| Entertainment (cinemas, theatres, concerts, circus, sports events, races, film, fashion shows, mobile stage shows)No input tax adjustment. | 0% | Not allowed | Second Schedule, Part III, S.34Respective headings |
| Foreign exchange services (exchange companies, forex dealers, money changers), on SBP-permitted spread | 3% | Not allowed | Second Schedule, Part III, S.35Respective headings |
| Event management services (whole range) | 8% | Not allowed | Second Schedule, Part III, S.36Respective headings |
| Public sector healthcare | Exempt | - | First Schedule, S.1 |
| Skin, laser and cosmetic services for acid or burn victims | Exempt | - | First Schedule, S.2 |
| General education and public sector education | Exempt | - | First Schedule, S.3 |
| Passenger transport, except rent-a-car, air travel and ride-hailing, which have their own rates | Exempt | - | First Schedule, S.4 |
| Government postal and courier services to the Government | Exempt | - | First Schedule, S.5 |
| Government registration services (passport, identity cards) | Exempt | - | First Schedule, S.6 |
| Government religion, art, culture and sports services | Exempt | - | First Schedule, S.7 |
| Government fitness, amusement, parks, museums and libraries | Exempt | - | First Schedule, S.8 |
| Developers of affordable housing under government programmes | Exempt | - | First Schedule, S.9 |
| Religious and charitable institutions, international NGOs and agencies (subject to exemption by the Federal Board) | Exempt | - | First Schedule, S.10 |
| Marine insurance for exports and crop insurance | Exempt | - | First Schedule, S.11 |
| Construction where tax is paid by a developer, foreign grant funded, consular buildings, and residential houses up to 10,000 sq ft or apartments up to 20,000 sq ft | Exempt | - | First Schedule, S.12 |
| Non air conditioned beauty parlours and salons | Exempt | - | First Schedule, S.13 |
| Hajj and Umrah tour operators | Exempt | - | First Schedule, S.14 |
| Air travel for Hajj and Umrah passengers, diplomats and supernumerary crew | Exempt | - | First Schedule, S.15 |
| Storage of agricultural produce for own use | Exempt | - | First Schedule, S.16 |
| Small road-side non-corporate photographers | Exempt | - | First Schedule, S.17 |
| Diplomatic missions | Exempt | - | First Schedule, S.18 |
| Residential renting of personal dwellings | Exempt | - | First Schedule, S.19 |
| Contractual works for supplies or printing of books | Exempt | - | First Schedule, S.20 |
| Government health, grant-in-aid, and WWF and UNICEF public service advertisements | Exempt | - | First Schedule, S.21 |
| Pathology and diagnostic services | Exempt | - | First Schedule, S.22 |
| Toll manufacturing and processing, including packaging | Exempt | - | First Schedule, S.23 |
| Newspaper and periodical advertisements | Exempt | - | First Schedule, S.24 |
| Port, airport and dry-port fees under law | Exempt | - | First Schedule, S.26 |
| Lease or licence of immovable property | Exempt | - | First Schedule, S.27 |
Sindh
Standard rate: 15%. All services are taxable unless they are listed as exempt.
| Item | Rate | Input tax | Reference |
|---|---|---|---|
| All other taxable services not listed in the First or Second Schedule (standard rate) | 15% | Allowed | Section 8(1) |
| Accounting, auditing and bookkeeping servicesStandard rate applies from 1 July 2026. Accounting and auditing services exported and paid for in foreign exchange are exempt (First Schedule, S.16). | 15% | Allowed | Section 8(1)CPC 822 |
| Collocation (other hosting/IT infrastructure) | 19.5% | Allowed | Second Schedule, Part I, S.1CPC 83159 |
| Telephony and other telecommunications | 19.5% | Allowed | Second Schedule, Part I, S.2CPC 841 |
| Internet telecommunications | 19.5% | Allowed | Second Schedule, Part I, S.3CPC 842 |
| Security systems incl. vehicle tracking | 19.5% | Allowed | Second Schedule, Part I, S.4CPC 85230 |
| Installation of radio/TV/communication equipment by telephony, internet and security-system providers | 19.5% | Allowed | Second Schedule, Part I, S.5CPC 87340 |
| Ready-mix concrete servicesThe provider must e-file an option to use this rate | 8% | Not allowed | Second Schedule, Part II, S.1CPC 54540 |
| Dredging, rock and silt removal | 8% | Not allowed | Second Schedule, Part II, S.1ACPC 54232 |
| Construction by property developers/promoters | Rs 100/sq yd of land + Rs 50/sq ft of covered area | Not allowed | Second Schedule, Part II, S.1BCPC 54 |
| Construction: Government civil works (federal, provincial, local or cantonment budget) | 5% | Not allowed | Second Schedule, Part II, S.2CPC 54 |
| Wholesale/retail trade on fee or contract basis | 8% auctioneers and car or automobile dealers; 3% indenters paid in foreign exchange from abroad through banks | Not allowed | Second Schedule, Part II, S.3CPC 612, 62 |
| Restaurants (incl. inside hotels/guest houses/farmhouses)Applies only where paid by debit or credit card, mobile wallet or QR. Otherwise 15%. | 8% | Not allowed | Second Schedule, Part II, S.4CPC 633, 634 |
| Taxi services by owners/drivers using cab aggregators | 5% | Not allowed | Second Schedule, Part II, S.5CPC 64115 |
| Rent-a-car and vehicle rental (with operator), bus/coach charter | 8% | Not allowed | Second Schedule, Part II, S.6CPC 64116, 64118, 660 |
| Road transport of freight (except oil tankers)The provider must e-file an option to use this rate | 8% | Not allowed | Second Schedule, Part II, S.7CPC 6511 |
| Road freight via truck addas or bus/wagon standsExcludes oil tankers, Chapter 87 vehicles on specialised carriers, and fleet logistics companies with 25 or more vehicles | 3% | Not allowed | Second Schedule, Part II, S.8CPC 6511 |
| Transport via pipelineThe provider must e-file an option to use this rate | 8% | Not allowed | Second Schedule, Part II, S.9CPC 6513 |
| Bus station services | 5% | Not allowed | Second Schedule, Part II, S.10CPC 67410 |
| Highway, bridge and travel operation services | 5% | Not allowed | Second Schedule, Part II, S.11CPC 6742 |
| Parking lots; towing | 5% | Not allowed | Second Schedule, Part II, S.12CPC 67430, 67440 |
| Freight transport agency services | Rs 1,000 per bill (BL, HBL, AWB, HAWB) | Not allowed | Second Schedule, Part II, S.13CPC 67910 |
| Motor third-party insurance (MV Ordinance 1965) | 5% | Not allowed | Second Schedule, Part II, S.14CPC 71331 |
| Foreign exchange services (spread) | 3% | Not allowed | Second Schedule, Part II, S.15CPC 71592 |
| Insurance agents or insurance brokers | 2% (insurance agents); 3% (insurance brokers) | Not allowed | Second Schedule, Part II, S.16CPC 71610 |
| Renting/leasing of immovable property for business use | 3% | Not allowed | Second Schedule, Part II, S.17CPC 7211 |
| Real estate services on fee/contract basisNot CPC 7224 | 8% | Not allowed | Second Schedule, Part II, S.18CPC 722 |
| IP licensing; trademarks and franchisesNot 7331 or 7335; option required | 8% | Not allowed | Second Schedule, Part II, S.19CPC 733, 83960 |
| Software/database licensing, IT consulting/support, IT design and development, hosting, IT infrastructure/network management, online contentNot 83159; option required | 3% | Not allowed | Second Schedule, Part II, S.20CPC 7331, 83131, 83132, 8314, 8315, 8316, 843 |
| Research and development | 8% | Not allowed | Second Schedule, Part II, S.21CPC 81 |
| Legal services; tax consultancy and preparation; insolvency and receivership | 8% | Not allowed | Second Schedule, Part II, S.22CPC 821, 823, 824 |
| Supply-chain/distribution of registered drugs (Drugs Act 1976) | 5% | Not allowed | Second Schedule, Part II, S.23CPC 83117 |
| Historical restoration architectural services | 8% | Not allowed | Second Schedule, Part II, S.24CPC 83214 |
| Photography and photographic processing | 8% | Not allowed | Second Schedule, Part II, S.25CPC 838 |
| Fashion designers | 5% | Not allowed | Second Schedule, Part II, S.26CPC 83919, 83920 |
| Radio/TV broadcast originals, channel programmes, film/TV production, post-production | 8% | Not allowed | Second Schedule, Part II, S.27CPC 8461, 8462, 9612, 96139 |
| Broadcasting and multi-channel programme distribution | 8%; 2% for stand-alone cable TV operators | Not allowed | Second Schedule, Part II, S.28CPC 8463 (except 84631) |
| Armoured car, guard and other security services | 8% | Not allowed | Second Schedule, Part II, S.29CPC 85240, 85250, 85290 |
| Cleaning services | 8% | Not allowed | Second Schedule, Part II, S.30CPC 853 |
| Travel arrangement and tour operators | 5% | Not allowed | Second Schedule, Part II, S.31CPC 855 |
| Call centres; other information servicesThe provider must e-file an option to use this rate | 3% | Not allowed | Second Schedule, Part II, S.32CPC 85931, 85991 |
| Auctioneers (other support services) | 8% | Not allowed | Second Schedule, Part II, S.33CPC 85999 |
| Repair of other goods | 8% | Not allowed | Second Schedule, Part II, S.34CPC 872 |
| Manufacturing on inputs owned by others, for non-industrial consumers | 8% | Not allowed | Second Schedule, Part II, S.35CPC 88 |
| Publishing, printing and reproduction | 5% | Not allowed | Second Schedule, Part II, S.36CPC 891 |
| Plastic/metal moulding, forging etc., for non-industrial consumers | 8% | Not allowed | Second Schedule, Part II, S.37CPC 892, 893 |
| Education: (1) pre-primary to tertiary (921-925) with fees above Rs 500,000 per student per year; (2) other education and training (929, except 9292) | 3% | Not allowed | Second Schedule, Part II, S.38CPC 92 |
| Educational support services | 5% | Not allowed | Second Schedule, Part II, S.38CPC 9292 |
| Health: consultation above Rs 3,000 per visit (not cosmetic); room/bed above Rs 25,000 per day | 3% | Not allowed | Second Schedule, Part II, S.39CPC 931 |
| Audio-visual and related | 8% | Not allowed | Second Schedule, Part II, S.40CPC 961 |
| Race-club entry | Rs 200 per person | Not allowed | Second Schedule, Part II, S.41CPC 965 |
| Sports and recreational sports services | 8% | Not allowed | Second Schedule, Part II, S.42CPC 965 |
| Other amusement and recreation | 8% | Not allowed | Second Schedule, Part II, S.43CPC 969 |
| Washing, cleaning and dyeing | 5% | Not allowed | Second Schedule, Part II, S.44CPC 971 |
| Beauty and physical well-being | 8% | Not allowed | Second Schedule, Part II, S.45CPC 972 |
| Other miscellaneous services not elsewhere classified | 5% | Not allowed | Second Schedule, Part II, S.46CPC 97990 |
| Construction: EPZ and SEZ, diplomatic buildings, own house up to 10,000 sq ft, low-cost housing (plots up to 125 sq yd, flats up to 900 sq ft), agricultural repairs, and turnover up to Rs 4 million | Exempt | - | First Schedule, S.1 |
| Small restaurants and clubs with turnover up to Rs 5 million (several exclusions apply) | Exempt | - | First Schedule, S.4 |
| Life insurance cover up to Rs 3.5 million, crop insurance, individual health insurance, marine insurance for exports | Exempt | - | First Schedule, S.10 |
| Reinsurance of crop and export marine insurance | Exempt | - | First Schedule, S.10A |
| IT services exported | Exempt | - | First Schedule, S.14 |
| Accounting, auditing and bookkeeping exported, where the foreign exchange is received and reported to the State Bank | Exempt | - | First Schedule, S.16 |
| Call centre services exported | Exempt | - | First Schedule, S.23 |
| Education with fees up to Rs 500,000 per student, special education and adult education | Exempt | - | First Schedule, S.30 |
| Health: consultation up to Rs 3,000 per visit and room up to Rs 25,000 per day (cosmetic services excluded) | Exempt | - | First Schedule, S.31 |
| Beauty parlours and laundries with turnover up to Rs 2.5 million | Exempt | - | First Schedule, S.32, 40 |
| Any service by a person with annual turnover up to Rs 4 million (services to withholding agents and some other cases are excluded) | Exempt | - | First Schedule, S.44 |
Khyber Pakhtunkhwa
Standard rate: 15%. Where an entry gives a rate for non-corporate providers only, companies pay the 15% standard rate.
| Item | Rate | Input tax | Reference |
|---|---|---|---|
| All other taxable services not listed in the First or Second Schedule (standard rate)Where an entry gives a rate for non-corporate providers only, companies pay the 15% standard rate. | 15% | Allowed | Section 9(1) |
| Telecom and allied services (telephone, messaging, connections, bandwidth/3G/4G/5G, fax, internet, broadband, DCNS/VPN, LDI, local loop, paging, tracking, burglar alarms, tower space rental, internet-based/IPTV TV services, etc.)Incoming international calls by tax-fraction | 19.5% | Allowed | Second Schedule, Part I, S.19813.0000-9813.9000 |
| Non-corporate hostels and messes (all services) | 5%Companies: 15% | Allowed | Second Schedule, Part II, S.2(i)98.01 |
| Local non-corporate stand-alone restaurants and hotels (guest houses, motels, resorts, farmhouses, ice-cream parlours); clubsNo input tax adjustment or refund on the 6% rate. | 10%; 6% where paid by card, wallet, QR or online bankingCompanies: 15% | Allowed | Second Schedule, Part II, S.2(ii)-(iii)98.01 |
| Dhabas, road-side non-AC eateries, sarai/inns (bed charge up to Rs 300 per night) | 2% | Allowed | Second Schedule, Part II, S.2(iv)98.01 |
| Wedding halls (fixed option): Category A (500+ capacity, prime area) or B (300-500, municipality) or C (under 300, suburbs)The provider must give notice before choosing the fixed rate. Otherwise 15%. | Rs 50,000 (Category A, 500+ capacity), Rs 20,000 (B, 300 to 500), Rs 10,000 (C, under 300) per function | Allowed | Second Schedule, Part II, S.2(v)98.01 |
| Caterers, food supply, pandal/shamiana | 5% | Allowed | Second Schedule, Part II, S.2(vi)98.01 |
| Non-corporate hospitality in Galiyat and Kaghan tourist spotsNon-corporate providers in Galiyat and Kaghan tourist areas. | 10%; 6% where paid by card, wallet or QRCompanies: 6% where paid by card, wallet or QR; 15% in cash | Allowed | Second Schedule, Part II, S.2(vii)98.01 |
| Private health care centres: all health services (consultation, admission, beds, diagnostics, procedures, surgery, nursing, physio etc.) | 2% | Allowed | Second Schedule, Part II, S.39821.1000 |
| Beauty parlours/clinics, cosmetic/plastic surgery, hair transplant, health clubs, gyms, yoga, fitness, massage, pedicure, swimming pools, barbers | 5% | Allowed | Second Schedule, Part II, S.49811.0000-9811.9000, 9821.1000, 9821.4000, 9821.5000 |
| Medium-sized stand-alone launderers/dry cleaners (incl. carpet and sofa)chains and hotel-linked businesses pay 15% | 2%Companies: 15% | Allowed | Second Schedule, Part II, S.59808.0000-9808.9000 |
| Non-corporate non-SECP agents: customs agents, shipping agents/freight forwarders, stock brokers, share transfer, business/asset management agents, tour operators, travel agents, recruitment, manpower supply, insurance agents, commission/distribution agentscompanies pay 15% | 8%Companies: 15% | Allowed | Second Schedule, Part II, S.6(a)9806.xxxx, 9819.1000, 9819.1500, 9842.0000 |
| Business support services | 5% | Allowed | Second Schedule, Part II, S.6(b) |
| Customs agentsFixed amount | Rs 3,000 per Goods Declaration | Allowed | Second Schedule, Part II, S.6(c) |
| Travel agents for Umrah or HajjFixed amount | Rs 5,000 (Umrah) or Rs 10,000 (Hajj) per person aged 13 to 60 | Allowed | Second Schedule, Part II, S.6(d) |
| Advertisement (TV, cable, radio, CCTV, web, billboards, hoardings, space renting) incl. advertising agentsgovernment lessors of advertising space withhold the full tax | 10% | Allowed | Second Schedule, Part II, S.7(a)9802.0000-9802.9000, 9806.5000 |
| Advertisement in print media | 2% | Allowed | Second Schedule, Part II, S.7(b) |
| Non-corporate property dealers; car dealers; electronics, machinery and second-hand goods dealers; plant/machinery rentingcompanies pay 15% | 2%Companies: 15% | Allowed | Second Schedule, Part II, S.89807.0000-9807.9000 |
| Non-corporate workshops (auto, heavy machinery, electrical/electronic incl. computer hardware, aircraft repair, car wash stations, other); bus station servicescompanies pay 15% | 5%Companies: 15% | Allowed | Second Schedule, Part II, S.9(a)9820.0000-9820.9000 |
| Stand-alone car wash | 2% | Allowed | Second Schedule, Part II, S.9(b) |
| Authorised automobile dealers' workshops | 10% | Allowed | Second Schedule, Part II, S.9(c) |
| Non-corporate security agencies, credit rating, project planning, market research, detective and similar agenciescompanies pay 15% | 10%Companies: 15% | Allowed | Second Schedule, Part II, S.10(a)-(f)9818.0000-9818.9000 |
| Research and development | 5% | Allowed | Second Schedule, Part II, S.10(g) |
| Construction contractors, architects, civil engineers, surveyors, construction/design consultants, developers/planners, allied trades (electrical, plumbing etc.), interior decorators, landscaping | 5% | Allowed | Second Schedule, Part II, S.11(a)9815.0000-9815.9000, 9819.5000 |
| Government-funded construction (ADP/PSDP, hydropower)Not for ADP projects approved before 1 July 2025. | 4% | Allowed | Second Schedule, Part II, S.11(b) |
| Land developmentFixed amount, no input tax adjustment | Rs 100 per sq yd | Allowed | Second Schedule, Part II, S.11(c) |
| Commercial construction of residential/commercial buildingsFixed amount, no input tax adjustment | Rs 50 per sq ft covered area | Allowed | Second Schedule, Part II, S.11(d) |
| Digital/IT services (web/app development, server management, SEO/SMM/PPC, software development/sale, OTT/streaming, IT infrastructure, IT design, software licensing, online content) | 5% | Allowed | Second Schedule, Part II, S.129850.0000 |
| E&P/mining: lease/licence fees and royalties received by government | 2% | Allowed | Second Schedule, Part II, S.139845.0000 |
| Non-corporate airport servicescompanies pay 15% | 10%Companies: 15% | Allowed | Second Schedule, Part II, S.149830.0000 |
| Non-corporate dry-port servicescompanies pay 15% | 10%Companies: 15% | Allowed | Second Schedule, Part II, S.159843.0000 |
| Professionals, consultants and advisers: accountants, auditors, tax consultants and cost accountants (financial, accountancy, audit and tax services); also medical and dental, HR and training, veterinary, legal, business planning, and software and IT practitionersThe same rate applies to companies and others. The provider may choose the 15% standard rate with input tax adjustment, with permission. | 5% | Allowed | Second Schedule, Part II, S.16(a)9816.0000-9816.9000, 9826.0000 |
| Medical practitioners (including dental) and legal practitioners (doctors and lawyers) | 2% | Allowed | Second Schedule, Part II, S.16(b) |
| Legal practitioners (lawyers)Fixed amount. Proof is attached to the power of attorney. | Rs 500 per case/appeal/petition | Allowed | Second Schedule, Part II, S.16(c) |
| Film/drama production, telecasting/broadcasting (not cable), recording, photography | 2% | Allowed | Second Schedule, Part II, S.179803.0000-9803.9000 |
| Non-corporate event managementcompanies pay 15% | 10%Companies: 15% | Allowed | Second Schedule, Part II, S.189846.0000 |
| Non-corporate exhibition/convention/carnival services | 5%Companies: 15% | Allowed | Second Schedule, Part II, S.199825.0000 |
| Cable TV operators (not internet-based) | 5% | Allowed | Second Schedule, Part II, S.209819.9000 |
| Call centres | 2% | Allowed | Second Schedule, Part II, S.219837.0000 |
| Storage/warehousing, bonded warehouses, cold storage, container yards | 10% | Allowed | Second Schedule, Part II, S.229844.0000 |
| Non-corporate container terminals | 10%Companies: 15% | Allowed | Second Schedule, Part II, S.239841.0000 |
| Road passenger transport (intra/inter-city and inter-provincial)For inter-provincial transport the value is reduced by 50%. | 5% | Allowed | Second Schedule, Part II, S.249804.4000, 9805.9000 |
| Private laboratories incl. pathology, X-ray, CT, MRI, ultrasound | 2% | Allowed | Second Schedule, Part II, S.259817.0000-9817.9000 |
| Valuation/assessment, competency and eligibility testing, recruitment tests | 5% | Allowed | Second Schedule, Part II, S.269848.0000 |
| Pakistan Railways courier and inland goods carriage | 2% | Allowed | Second Schedule, Part II, S.279805.2000, 9805.3000 |
| Underwriters incl. sponsorship | 2% | Allowed | Second Schedule, Part II, S.289819.1100 |
| Indenters | 2% | Allowed | Second Schedule, Part II, S.299819.1200 |
| Auctioneers | 2% | Allowed | Second Schedule, Part II, S.309819.9100 |
| Non-corporate QA/QC, inspection, ISO certification | 2%Companies: 15% | Allowed | Second Schedule, Part II, S.319834.0000 |
| Rent-a-car and rent-a-cab | 5% | Allowed | Second Schedule, Part II, S.329819.3000 |
| Ride-hailing (Uber, Careem, Bykea etc.) | 5% | Allowed | Second Schedule, Part II, S.339851.0000 |
| Online marketplace/platforms, online booking | 5% | Allowed | Second Schedule, Part II, S.349852.0000 |
| Non-corporate installation/erection of industrial plant and machinery | 2%Companies: 15% | Allowed | Second Schedule, Part II, S.359853.0000 |
| Apartment/flat maintenance, house and real estate management, rent collection | 5% | Allowed | Second Schedule, Part II, S.36 |
| Parking, towing, valet | 5% | Allowed | Second Schedule, Part II, S.37 |
| Rental/leasing of own or leased immovable property; meter renting | 3% | Allowed | Second Schedule, Part II, S.38 |
| Pipeline transport | 5% | Allowed | Second Schedule, Part II, S.39 |
| Foreign exchange services | 3% | Allowed | Second Schedule, Part II, S.40 |
| Motor vehicle insurance | 3% | Allowed | Second Schedule, Part II, S.41 |
| IP licensing | 5% | Allowed | Second Schedule, Part II, S.42 |
| Publishing and reproduction | 5% | Allowed | Second Schedule, Part II, S.43 |
| All ADP-funded projects approved after 1 Jul 2025Social welfare projects are exempt. Revisions of projects approved from 1 July 2021 to 30 June 2025: 2%. | 4% | Allowed | Second Schedule, Part II, S.44 |
| Virtual-asset or trading platforms (digital assets, securities, derivatives, commodities) | 5% | Allowed | Second Schedule, Part II, S.45 |
| Student hostels | Exempt | - | First Schedule |
| Government hospital services, Sehat Card services and burn treatment | Exempt | - | First Schedule |
| Traditional barbers (up to 150 sq ft, non air conditioned) and small traditional launderers | Exempt | - | First Schedule |
| Government Hajj services | Exempt | - | First Schedule |
| Toll manufacturing | Exempt | - | First Schedule |
| Wholesale and retail trade (not on commission) | Exempt | - | First Schedule |
| Passenger transport by non air conditioned or sub-660cc vehicles (not app based) | Exempt | - | First Schedule |
| Water distribution | Exempt | - | First Schedule |
| Academic research and government veterinary services | Exempt | - | First Schedule |
| Libraries, museums, funerals, religious and charitable services, trade unions | Exempt | - | First Schedule |
| Performing artists (not commercial shows) | Exempt | - | First Schedule |
| Education by schools, colleges and universities | Exempt | - | First Schedule |
| Road and bridge tolls | Exempt | - | First Schedule |
| Domestic help, tailoring and shoe repairs, and individual daily wage labour | Exempt | - | First Schedule |
Balochistan
Standard rate: 15%. All services are taxable unless they are listed as exempt.
| Item | Rate | Input tax | Reference |
|---|---|---|---|
| All other taxable services not listed in the First Schedule (standard rate)All services are taxable unless listed in the First Schedule. | 15% | Allowed | Section 10(1) |
| Hosting and IT infrastructure provisioning | 19.5% | Allowed | Second Schedule, S.1 |
| Telecommunications (telephony, mobile, data transmission) | 19.5% | Allowed | Second Schedule, S.2 |
| Internet telecommunications | 19.5% | Allowed | Second Schedule, S.3 |
| Security systems (electronic surveillance, vehicle tracking) | 19.5% | Allowed | Second Schedule, S.4 |
| Installation of radio/TV/communication equipment | 19.5% | Allowed | Second Schedule, S.5 |
| Restaurants, cafes, coffee houses, food huts, ice-cream shops, eateriesNot for restaurants in taxable hotels/clubs or franchisers/franchisees | 8%; 4% with POS linked to BRA and all invoices issued through POS | Not allowed | Third Schedule, S.1 |
| Marriage halls, lawns, mandap, pandal, shamiana, event/floral decoration | Rs 10,000 per event or 4% of fee, whichever is higher | Not allowed | Third Schedule, S.2 |
| Customs agents | Rs 1,000 per Goods Declaration | Not allowed | Third Schedule, S.3 |
| Travel agents | Rs 100 per air ticket (domestic or international) | Not allowed | Third Schedule, S.4 |
| Tour operators | 5% | Not allowed | Third Schedule, S.5 |
| Recruiting agents (overseas employment)Stand-alone agents | 5% | Not allowed | Third Schedule, S.6 |
| Purchase/sale/hiring of immovable property (dealers) | 5% | Not allowed | Third Schedule, S.7 |
| Renting of immovable property | 3% | Not allowed | Third Schedule, S.8 |
| Property developers and promoters: land development; construction of units | Rs 100/sq yd; Rs 50/sq ft | Not allowed | Third Schedule, S.10 |
| Contractual execution of work or furnishing supplies: Government civil works | 1% | Not allowed | Third Schedule, S.11 |
| Beauty parlours, beauty/slimming clinics | 5%; 2% with POS integration | Not allowed | Third Schedule, S.12 |
| Stand-alone laundries and dry cleaners | 5% | Not allowed | Third Schedule, S.13 |
| Forex dealers, exchange companies and money changers (on the spread) | 3% | Not allowed | Third Schedule, S.14 |
| Medical practitioners and consultants | 2% or Rs 3,000 per month, whichever is higher | Not allowed | Third Schedule, S.16 |
| Legal practitioners and consultants (lawyers)Not for corporate law consultants | 2% or Rs 100 per case (Rs 100 fixed at filing) | Not allowed | Third Schedule, S.17 |
| Accountants and auditors (accounting and auditing services)Applies only to accounting and auditing services. | 8% | Not allowed | Third Schedule, S.18 |
| Technical, scientific and engineering consultants (government-budget funded) | 8% | Not allowed | Third Schedule, S.19 |
| Software/IT system development consultantsElectronic election required | 2% | Not allowed | Third Schedule, S.20 |
| Other consultants, including tax consultants and HR and personnel development | 8% | Not allowed | Third Schedule, S.21 |
| Pathology, radiology and diagnostic laboratories | 2% | Not allowed | Third Schedule, S.22 |
| Indenters (forex receipts via banking channels) | 3% | Not allowed | Third Schedule, S.23 |
| Commission agents | 8% | Not allowed | Third Schedule, S.24 |
| Rent-a-car or automobile rental | 8% | Not allowed | Third Schedule, S.26 |
| Stand-alone cable TV operators | 2% | Not allowed | Third Schedule, S.27 |
| Auctioneers | 10% | Not allowed | Third Schedule, S.28 |
| Health care centres, gyms, fitness centresPOS integration required | 2% | Not allowed | Third Schedule, S.29 |
| Janitorial services | 10% | Not allowed | Third Schedule, S.30 |
| Dredging/desilting | 10% | Not allowed | Third Schedule, S.31 |
| Franchise services | 10% | Not allowed | Third Schedule, S.32 |
| Construction services | 8%; 1% for Government civil works | Not allowed | Third Schedule, S.33 |
| Corporate law consultants | 8% | Not allowed | Third Schedule, S.34 |
| Call centresElectronic election required | 2% | Not allowed | Third Schedule, S.35 |
| Transportation/carriage of goods by road, pipeline or conduit | 10%; 3% via truck addas or bus/wagon stands (excludes oil tankers) | Not allowed | Third Schedule, S.36 |
| Intellectual property services | 10% | Not allowed | Third Schedule, S.37 |
| Cosmetic/plastic surgery and transplantation | 6% or Rs 50,000 per month, whichever is higher | Not allowed | Third Schedule, S.38 |
| Supply chain management/distribution (incl. delivery) | 10% | Not allowed | Third Schedule, S.39 |
| Cab aggregators and their drivers/owners | 2% | Not allowed | Third Schedule, S.40 |
| Warehouses, depots, cold storage | 5% | Not allowed | Third Schedule, S.41 |
| Training services | 5% | Not allowed | Third Schedule, S.42 |
| Insurance agents | 5% | Not allowed | Third Schedule, S.43 |
| Education services | 0% | Not allowed | Third Schedule, S.45 |
| Hospitals, institutes and clinics | 3% | Not allowed | Third Schedule, S.46 |
| Small caterers with turnover up to Rs 2.5 million (some exclusions) | Exempt | - | First Schedule, S.1 |
| Hajj and Umrah tour packages | Exempt | - | First Schedule, S.2 |
| Renting to individuals with income below the taxable limit | Exempt | - | First Schedule, S.3 |
| Storage of food and agricultural produce | Exempt | - | First Schedule, S.5 |
| State Bank of Pakistan | Exempt | - | First Schedule, S.6 |
| Veterinary services | Exempt | - | First Schedule, S.10 |
| Government services | Exempt | - | First Schedule, S.15 |
| Education (not commercial institutions or sports education) | Exempt | - | First Schedule, S.16 |
| Hospitals (not cosmetic services, and not rooms above Rs 10,000 per day) | Exempt | - | First Schedule, S.17 |
| Accountants' and auditors' services exported, where foreign exchange is received through banks and reported to the State Bank | Exempt | - | First Schedule, S.18 |
| IT exports | Exempt | - | First Schedule, S.19 |
| Construction: EPZ and SEZ, consular buildings, private house up to 10,000 sq ft, low-cost housing | Exempt | - | First Schedule, S.21 |
| Call centre exports | Exempt | - | First Schedule, S.22 |
| Marine insurance for exports | Exempt | - | First Schedule, S.23 |
| Passenger transport (except rent-a-car, cab aggregators and charter flights), certain public property insurance premiums, and export processing zone services to foreign investors | Exempt | - | First Schedule, S.28 to 31 |
Islamabad (ICT)
Standard rate: 15%. All services are taxable unless they are listed as exempt.
| Item | Rate | Input tax | Reference |
|---|---|---|---|
| Services listed in Table-1 (standard rate)Table-2 reduced rates override Table-1. | 15% | Allowed | Section 3(1), Table-1 |
| Hotels, motels, guest houses, farmhouses, marriage halls, lawns, clubs, caterersMarriage halls, lawns and caterers: 5% under Table-2, S.10 (no input tax adjustment). | 15% | Allowed | Table-1, S.1(i)98.01 |
| Restaurants, cafes, food and ice-cream parlours, coffee shops, deras, food huts, eateries, resorts and similar outletsNo input tax adjustment or refund on the 5% rate. | 5% if paid by debit or credit card, mobile wallet or QR; 15% if paid in cash | Depends on the rate | Table-1, S.1(ii)98.01 |
| Advertisement on TV and radio (excluding Government health-education ads, Population Welfare campaigns, grant-funded ads, and WWF/UNICEF public-service messages) | 15% | Allowed | Table-1, S.29802.1000, 9802.2000 |
| Stevedores, customs agents, ship chandlers | 15% | Allowed | Table-1, S.39805.2000, 9805.4000, 9805.8000 |
| Courier services and cargo by road by courier companies | 15% | Allowed | Table-1, S.49808.0000, 9804.9000 |
| Construction services (excluding projects up to Rs 50m p.a., developer cases, Govt civil works and Cantonments, industrial zones and IT-exempt bodies, foreign-grant tenders, and residential up to 10,000 sq ft houses or 20,000 sq ft apartments)Table-1 rate is 15%. The reduced rate in Table-2 applies. No input tax adjustment or refund. | 0% | Not allowed | Table-2, S.1 (overrides Table-1, S.5)9824.0000, 9814.2000 |
| Property developers and promoters (excluding land cost) | Rs 100 per sq yd (land development); Rs 50 per sq ft (building construction) | Allowed | Table-1, S.69807.0000 and sub-headings of 98.14 |
| Contractual execution of work (excluding up to Rs 50m p.a. and printing or supply of books) | 15% | Allowed | Table-1, S.79809.0000 |
| Beauty parlours, clinics, slimming, massage, pedicure, cosmetic and plastic surgery (excluding turnover up to Rs 3.6m or no air-conditioning)Table-1 rate is 15%. The reduced rate in Table-2 applies. No input tax adjustment or refund. | 5% | Not allowed | Table-2, S.2 (overrides Table-1, S.8)9810.0000, 9821.4000, 9821.5000 |
| Management consultancy | 15% | Allowed | Table-1, S.99815.4000, 9819.9300 |
| Freight forwarding, packers and moversTable-1 rate is 15%. The reduced rate in Table-2 applies. No input tax adjustment or refund. | 5% or Rs 1,000 per bill of lading, whichever is higher | Not allowed | Table-2, S.3 (overrides Table-1, S.10)9805.3000, 9819.1400 |
| IT services and IT-enabled services (software development, maintenance, system integration, web design, development and hosting, network design; call centres, medical transcription, remote monitoring, graphic design, accounting services, HR, telemedicine, data entry, cloud, data storage, local TV programmes, insurance claims processing)Software or IT based system development consultants: 5% under Table-2, S.11. | 15% | Allowed | Table-1, S.11Respective headings |
| Technical, scientific and engineering consultants | 15% | Allowed | Table-1, S.129815.5000 |
| Other consultants (HR and personnel development, market research, credit rating) | 15% | Allowed | Table-1, S.139815.9000, 9818.3000, 9818.2000 |
| Tour operators and travel agents (excluding Hajj and Umrah)Table-1 rate is 15%. The reduced rate in Table-2 applies. No input tax adjustment or refund. | 5% | Not allowed | Table-2, S.4 (overrides Table-1, S.14)9805.5100, 9805.5000, 9803.9000 |
| Manpower recruitment, labour and manpower supply | 15% | Allowed | Table-1, S.159805.6000 |
| Security agencies | 15% | Allowed | Table-1, S.169818.1000 |
| Advertising agents | 15% | Allowed | Table-1, S.179805.7000 |
| Share transfer and depository agents | 15% | Allowed | Table-1, S.189805.9000 |
| Business support services | 15% | Allowed | Table-1, S.199805.9200 |
| Fashion designers | 15% | Allowed | Table-1, S.209819.6000 |
| Architects, town planners, interior decorators | 15% | Allowed | Table-1, S.219814.1000, 9814.9000 |
| Rent-a-car | 15% | Allowed | Table-1, S.229819.3000 |
| Specialised workshops (auto, industrial machinery, electronics, computer hardware, car wash)Table-1 rate is 15%. The reduced rate in Table-2 applies. No input tax adjustment or refund. | 5% | Not allowed | Table-2, S.5 (overrides Table-1, S.23)98.20 |
| Fumigation, maintenance and repair (incl. after-sales), cleaning, janitorial, dredging and de-silting | 15% | Allowed | Table-1, S.2498.22 |
| Underwriters, indenters, commission agents, brokers (other than stock), auctioneers | 15% | Allowed | Table-1, S.259819.1100, 9819.1200, 9819.1300, 9819.9100 |
| Laboratories (excluding pathological and diagnostic tests for patients) | 15% | Allowed | Table-1, S.2698.17 |
| Health clubs, gyms, fitness centres, indoor sports, sauna and massageTable-1 rate is 15%. The reduced rate in Table-2 applies. No input tax adjustment or refund. | 5% | Not allowed | Table-2, S.6 (overrides Table-1, S.27)9821.1000, 9821.2000, 9821.4000 |
| Laundries and dry cleanersTable-1 rate is 15%. The reduced rate in Table-2 applies. No input tax adjustment or refund. | 5% | Not allowed | Table-2, S.7 (overrides Table-1, S.28)9811.0000 |
| Cable TV operators | 15% | Allowed | Table-1, S.299819.9000 |
| Technical analysis and testing | 15% | Allowed | Table-1, S.309819.9400 |
| TV and radio programme producers, production houses | 15% | Allowed | Table-1, S.31 |
| Transportation through pipeline and conduit | 15% | Allowed | Table-1, S.32 |
| Fund and asset (incl. investment) management | 15% | Allowed | Table-1, S.33 |
| Inland port operators (incl. airports and dry ports), terminal operators, public bonded warehouses (excluding statutory fees) | 15% | Allowed | Table-1, S.34 |
| Technical inspection, certification and quality control | 15% | Allowed | Table-1, S.35 |
| Erection, commissioning and installation | 15% | Allowed | Table-1, S.36 |
| Event management | 15% | Allowed | Table-1, S.37 |
| Valuation; competency and eligibility testing (excluding education testing under bilateral or multilateral agreements) | 15% | Allowed | Table-1, S.38 |
| Exhibition or convention services | 15% | Allowed | Table-1, S.39 |
| Mining of minerals, oil and gas, and allied services | 15% | Allowed | Table-1, S.40 |
| Property dealers and realtorsTable-1 rate is 15%. The reduced rate in Table-2 applies. No input tax adjustment or refund. | 0% | Not allowed | Table-2, S.8 (overrides Table-1, S.41) |
| Call centres | 15% | Allowed | Table-1, S.42 |
| Car and automobile dealersTable-1 rate is 15%. The reduced rate in Table-2 applies. No input tax adjustment or refund. | 5% | Not allowed | Table-2, S.9 (overrides Table-1, S.43) |
| Advertisement on hoardings, pole signs, signboards, websites and internet | 15% | Allowed | Table-1, S.449802.9000 |
| Landscape designers | 15% | Allowed | Table-1, S.459814.4000 |
| Sponsorship services | 15% | Allowed | Table-1, S.469805.9100 |
| Legal practitioners and consultants | 15% | Allowed | Table-1, S.479815.2000 |
| Accountants and auditorsAccountants and auditors. | 15% | Allowed | Table-1, S.489815.3000 |
| Stockbrokers, futures and commodity brokers, money exchangers, surveyors, outdoor and event photographers, videographers, art painters, auctioneers (excluding value of goods), registrar to an issue | 15% | Allowed | Table-1, S.499819.1000, 9819.2000, 9819.5000, 9819.7000, 9819.8000, 9819.9100, 9819.9500, 9819.9090 |
| Race clubs (entry and other services) | 15% | Allowed | Table-1, S.50 |
| Corporate law consultants | 15% | Allowed | Table-1, S.519815.9000 |
| Visa processing and migration advisory | 15% | Allowed | Table-1, S.52 |
| Debt collection and recovery | 15% | Allowed | Table-1, S.53 |
| Supply chain management and distribution (incl. delivery) | 15% | Allowed | Table-1, S.54 |
| Inter-city transportation or carriage of goods by road, pipeline or conduit | 15% | Allowed | Table-1, S.55 |
| Ready-mix concrete services | 15% | Allowed | Table-1, S.56 |
| Public relations | 15% | Allowed | Table-1, S.57 |
| Training or coaching (other than education) | 15% | Allowed | Table-1, S.58 |
| Cleaning, janitorial, waste collection and domestic waste processing | 15% | Allowed | Table-1, S.599822.2000, 9822.3000, 9822.9000 |
| Electric power transmission services | 15% | Allowed | Table-1, S.60 |
| Marriage halls and lawns (including pandal and shamiana) and caterers | 5% | Not allowed | Table-2, S.10 |
| Software or IT based system development consultants | 5% | Not allowed | Table-2, S.119815.6000 |
| Property developers and promoters for low-cost housing | 0% | Not allowed | Table-2, S.129807.0000 and sub-headings of 98.14 |
| Export of servicesZero rated. | 0% | - | Section 3(1A) |
| Regulatory and licensing services by federal statutory bodies | Not taxable | - | Section 3(2B) |
Compare provinces
| Service | Punjab | Sindh | KP | Balochistan | ICT |
|---|---|---|---|---|---|
| Standard rate | 16% | 15% | 15% | 15% | 15% |
| Telecom services | 19.5% | 19.5% | 19.5% | 19.5% | Not listed |
| Accounting and auditing | 8% (no input tax) | 15% | 5% (no input tax) | 8% (no input tax) | 15% |
| Restaurants (card payment) | 8% | 8% | 6% (10% otherwise) | 8% (4% with POS) | 5% |
| IT services | 5% (no input tax) | 3% | 5% (no input tax) | 2% (IT consultants) | 15% (5% for software consultants) |
| General construction | 16% (5% government works) | 15% (5% government works) | 5% | 8% (1% government works) | 0% |
Rates for companies and non-companies can differ in KP. Many reduced rates carry no input tax adjustment.
For general information only. Not professional advice. Please contact us for your specific situation.
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