PK Sales tax Rates Pakistan — Sales tax

General VAT Rate Other Rates Local Currency
17% 24%, 19.5%, 18.5%, 18%, 10%, 8%, 6%, 5%, 4%, 3%, 2%, 1%, 0% Rupee (PKR)

Pakistan's general VAT rate is 17%, with other rates including 24%, 19.5%, 18.5%, 18%, 10%, 8%, 6%, 5%, 4%, 3%, 2%, 1% and 0% that can apply to certain transactions. The Sales tax is administered by the Federal Board of Revenue (http://www.fbr.gov.pk) in Islamabad.

Pakistan's General Sales Tax (GST) is 17%, with a 14%-16% tax applying to services.

Pakistan's consumption tax is called the Sales tax, which was introduced in November 1990.


Pakistan Sales tax rates for 2017

Standard
17% for goods, 16%, 15% and 14% for services
Reduced
1%, 2%, 3%, 4%, 5%, 6%, 8%, 10%
Other
24%, 19.5%, 18.5%, 18%, zero-rated and exempt

Pakistan Sales tax number format

Businesses in Pakistan that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Federal Board of Revenue, and will follow a certain format. The Sales tax number format is 11-11-1111-111-11 and 1111111-1 with prefix (S, P, K or B).


Pakistan Sales tax return periods

Businesses in Pakistan that are required to collect tax from consumers must file regular tax returns with the Federal Board of Revenue in Islamabad. Pakistan's Sales tax return periods are:

Monthly, quarterly and annual


Pakistan Sales tax Thresholds

These are the revenue thresholds at which businesses in Pakistan are required to start collecting and remitting tax.

Registration:

Manufacturers
PKR5 million or utility bills exceed PKR800,000
Retailers
Special provisions apply

Recovery of sales tax by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Pakistan are not required to collect taxes from the consumer.


Pakistan VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Pakistan VAT refund program, more info can be obtained from the Federal Board of Revenue.


PK Sales tax Rates Pakistan Tax Sources & Citations

  • EN: Pakistan Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Pakistan's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Pakistan tax information on this page is incorrect or out of date.
Citations:
  1. Pakistan Federal Board of Revenue (http://www.fbr.gov.pk)
  2. Ernst & Young global VAT tax study, Pakistan (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/pk-pakistan