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.