BAKER TILLY MEHMOOD IDREES QAMAR

CHARTERED ACCOUNTANTS
2ND FLOOR, G.M PLAZA, KOHINOOR CITY,
FAISALABAD, PAKISTAN.
T: +92(41)8531357
T: +92(41)8531957
INFO_FSD@[Link]
[Link]

TAX RATES CARD

FOR THE TAX YEAR 2025-2026

ADVISORY ASSURANCE TAX

BAKER TILLY MEHMOOD IDREES QAMAR CHARTERED ACCOUNTANTS IS TRADING AS BAKER TILLY IS A
MEMBER OF THE GLOBAL NETWORK OF BAKER TILLY INTERNATIONAL LTD. THE MEMBERS OF WHICH
ARE SEPARATE AND INDEPENDENT LEGAL ENTITIES.
SALARIED INDIVIDUALS

SR # Description Tax Rate

1 Where the taxable income does not exceed Rs.600,000 0%

Where the taxable income exceeds Rs.600,000 but does not 1% of the amount exceeding
2
exceeds Rs.1,200,000 Rs.600,000

Where the taxable income exceeds Rs.1,200,000 but does not Rs.6,000 plus 11% of the amount
3
exceeds Rs.2,200,000 exceeding Rs.1,200,000

Where the taxable income exceeds Rs.2,200,000 but does not Rs.116,000 plus 23% of the
4
exceeds Rs.3,200,000 amount exceeding Rs.2,200,000

Where the taxable income exceeds Rs.3,200,000 but does not Rs.346,000 plus 30% of the
5
exceeds Rs.4,100,000 amount exceeding Rs.3,200,000

Rs.616,000 plus 35% of the

6 Where the taxable income exceeds Rs.4,100,000
amount exceeding Rs.4,100,000

Note: These rates are only applicable for those individuals whose income from salary exceeds
75% of their taxable income, shall be treated as salaried individuals.

The rate of tax on director fee for board meeting shall be 20% of the gross amount.

INCOME FROM PENSION, ANNUITY, PENSION SUPPLEMENTS

SR # Description Tax Rate

Where the amount of pension received does not exceed

1 0%
Rs. 10 million

5% of the amount exceeding

2 Where the amount of pension received exceeds Rs. 10 million
Rs.10,000,000

The above rates are applicable for pensioners whom age is below 70 years.
AOP & OTHER THAN SALARIED INDIVIDUALS

SR # Description Tax Rate

1 Where the taxable income does not exceed Rs.600,000 0%

Where the taxable income exceeds Rs.600,000 but does not 15% of the amount exceeding
2
exceeds Rs.1,200,000 Rs.600,000

Where the taxable income exceeds Rs.1,200,000 but does not Rs.90,000 plus 20% of the
3
exceeds Rs.1,600,000 amount exceeding Rs.1,200,000

Where the taxable income exceeds Rs.1,600,000 but does not Rs.170,000 plus 30% of the
4
exceeds Rs.3,200,000 amount exceeding Rs.1,600,000

Where the taxable income exceeds Rs.3,200,000 but does not Rs.650,000 plus 40% of the
5 amount exceeding Rs.3,200,000
exceeds Rs.5,600,000

Rs.1,610,000 plus 45% of the

6 Where the taxable income exceeds Rs.5,600,000
amount exceeding Rs.5,600,000

Note: In case of an AOP that is a professional firm prohibited from incorporating by any law, the
45% tax rate mentioned against serial number 6 of the table shall be 40%.

COMPANIES

SR # Description Tax Rate

1 Banking Companies 39%

2 Small Companies 20%

3 Other Companies 29%

SUPER TAX

SR # Description Tax Rate

1 Where the income does not exceed Rs.150,000,000 0%

Where the income exceeds Rs.150,000,000 but does not 1% of the income
2
exceeds Rs.200,000,000

Where the income exceeds Rs.200,000,000 but does not 1.5% of the income
3
exceeds Rs.250,000,000

Where the income exceeds Rs.250,000,000 but does not

4 2.5% of the income
exceeds Rs.300,000,000

Where the income exceeds Rs.300,000,000 but does not

5 3.5% of the income
exceeds Rs.350,000,000

Where the income exceeds Rs.350,000,000 but does not

6 5.5% of the income
exceeds Rs.400,000,000

Where the income exceeds Rs.400,000,000 but does not

7 7.5% of the income
exceeds Rs.500,000,000

8 Where the income exceeds Rs.500,000,000 10% of the income

TAX ON DEEMED INCOME

The rate of tax on deemed income under section 7E of the Income Tax Ordinance, 2001 shall be 20% of 5% of
the fair market value of properties.

SMALL AND MEDIUM ENTERPRISES

Normal Tax Regime

SR # Description Tax Rate

1 Where the annual turnover does not exceed Rs.100 Million 7.5% of taxable income

Where the annual turnover exceeds Rs.100 Million but does not
2 15% of taxable income
exceed Rs.250 Million
SMALL AND MEDIUM ENTERPRISES
Final Tax Regime

SR # Description Tax Rate

1 Where the annual turnover does not exceed Rs.100 Million 0.25% of gross turnover

Where the annual turnover exceeds Rs.100 Million but does not
2 0.50% of gross turnover
exceed Rs.250 Million

DIVIDEND

SR # DESCRIPTION ATL NON-ATL

1 Received from REITS & others 15% 30%

2 Received from mutual funds (debt proportion) 25% 50%

3 Received from mutual funds (equity proportion) 15% 30%

4 Received from companies whose income is exempt of tax or 25% 50%

incurring losses

RETURN ON INVESTMENT IN SUKUKS RECEIVED FROM A SPECIAL PURPOSE VEHICLE

SR # DESCRIPTION ATL NON-ATL

1 Company 25% 50%

2 AOP & Individual where profit is upto Rs.1 Million 10% 20%

3 AOP & Individual where profit exceeds Rs.1 Million 12.5% 25%

Note: Same rates and conditions shall be applicable for a non-resident person.

PROFIT ON DEBT

SR # DESCRIPTION ATL NON-ATL

1 Where annual profit on debt is up to Rs. 5 Million and 20% 40%

received through bank or financial institutions

2 Where profit on debt is received through any other channel 15% 30%

3 Where yield or profit on Government securities is received by 20% 40%

person other than an individual
 Profit on debt from a debt instrument, whether conventional
4
or Shariah compliant, issued by the Federal Government 10% 20%
under the Public Debt Act, 1944

Profit on investment in Bahbood Savings Certificates or

5
Pensioners Benefit Account and Shuhada Family Welfare 5% 10%
Account

Note: Profit on debt exceeding Rs.5,000,000/- shall be chargeable to tax under "Income from other
sources" on normal tax rates.

MINIMUM TAX

SR # DESCRIPTION TAX RATE

SSGCL, SNGPL (having annual turnover exceeds rupees one billion)

1 Pakistan International Airlines Corporation - PIA 0.75%
Poultry industry including poultry breeding, broiler production, egg production
and poultry feed production

Oil refineries
2 Motorcycle dealers registered under Sales Tax Act, 1990 0.50%
Oil marketing companies

Distributors of pharmaceutical products, fast moving consumer goods and

cigarettes;
3 Petroleum agents and distributors who are registered under the Sales Tax Act,
1990
Rice mills and dealers
Tier-1 retailers of fast moving consumer goods who are integrated with Board or 0.25%
its computerized system for real time reporting of sales and receipts
Person’s turnover from supplies through ecommerce including from running an
online marketplace as defined in clause (38B) of section 2.
Persons engaged in the sale and purchase of used vehicles
Flour mills

4 In all other cases 1.25%

The rate of alternative corporate tax for corporate bodies will be 17% of Accounting profit.
DIVIDEND INCOME

SR # DESCRIPTION ATL NON-ATL

Independent power procedures, being a pass through item under

implementation/power/energy purch. Agreement is required to be
1 reimbursed by CPPA-G.
7.5% 15%
Companies engaged in bagasse and biomass based co-generation
power project qualifying for exemption under clause (132C) of Part-I
of the 2nd Schedule.

Dividend, if no tax is payable by the company due to exemption, tax 25% 50%
2 credit & c/f losses.
Dividend received from mutual funds deriving fifty percent or more 50%
25%
income from profit in debt
Dividend received by a REIT scheme from special purpose vehicles. 0%
0%

3 Dividend received by others from special purpose vehicles as defined 70%

35%
under Real Estate Investment Trust Regulations, 2015.
4 Mutual Fund, Real Estate Investment Trust and cases other than 30%
15%
mentioned in 1,2 & 3.

Inter-company dividend under group taxation u/s 59AA

Dividend received by company who is eligible for group relief u/s 59B
5 Dividend received from corporate agricultural enterprise out of its
Exempt Exempt
income from agriculture u/c 105B
Dividend received from any venture capital fund from investments in
zone enterprise as defined in the Special Technology Zone Authority
Act, 2021 for ten years u/c 103D

CAPITAL GAIN ON SALE OF IMMOVEABLE PROPERTY

ACQUIRED BEFORE JUNE 30, 2024

SR # DESCRIPTION
Plot Constructed Flat

Where the holding period does not exceed

1 15% 15% 15%
one year

Where the holding period exceed one year

2 12.5% 10% 7.5%
but does not exceed two years

Where the holding period exceed two years

3 10% 7.5% 0%
but does not exceed three years

Where the holding period exceed three year

4 7.5% 5% ---
but does not exceed four years
 Where the holding period exceed four years
5 5% 0% ---
but does not exceed five years

Where the holding period exceed five year

6 2.5% --- ---
but does not exceed six years

7 Where the holding period exceed six years 0% --- ---

ACQUIRED AFTER JUNE 30, 2024

FILER NON-FILER

Rate of tax on properties acquired on or 15% irrespective of Cap Rate of 15% -

8
after 1st day of July, 2024 holding period Normal Tax Regime

CAPITAL GAIN ON SALE OF SECURITIES

BETWEEN 01-07-
SR # DESCRIPTION 2022 TO 30-06- AFTER 30-06-2024
2024

Where the securities acquired on or after July 01, 2022 15% for Filer
1 Where the holding period does not exceed one year 15% irrespective of
holding period
2 Where the holding period exceeds one year but does not exceed two 12.5%
For Ind & AOP -
years
Normal Tax
3 Where the holding period exceeds two years but does not exceed three 10%
Regime in case
years of Non-Filer
4 Where the holding period exceeds three years but does not exceed four 7.5% with the cap
years rate of 15%
5 Where the holding period exceeds four years but does not exceed five 5%
years
6 Where the holding period exceeds five years but does not exceed six 2.5% For Companies-
years Normal Tax
7 Where the holding period exceeds six years 0.0% Regime

8 Future Commodity Contracts entered into by member of Pakistan

Mercantile Exchange 5%

Where the securities acquired between July 01, 2013 to June 30, 2022
12.5%

Where the securities acquired before July 01, 2013 0.0%

9 Mutual fund or a collective investment scheme or a REIT scheme on

redemption of securities shall deduct capital gain tax as under;
(i). Individual and Association of Person - AOP 15% for stock fund
15% for other fund

(ii). Company 15% for stock fund

25% for other fund

Note: For point no "9" in case of stock fund, if dividend receipt is less than capital gain,
the rate will be 15%. And if holding period is more than six years then no tax on capital
gain will be deducted.
SURCHARGE ON TAX PAYABLE

DESCRIPTION TAX RATE

9% of Tax
Taxable income of salaried individual exceeds 10 million annually
Imposed

Taxable income of individual (including salaried person) and AOP exceeds 10 million 10% of Tax
annually Imposed

Note: This surcharge shall not be applicable to incomes falling within the purview of the final tax
regime or where special tax rates are prescribed.

IMPORTS

SR # DESCRIPTION TAX RATE

1 Persons importing goods classified in Part I of the Twelfth Schedule 1%

2 Persons importing goods classified in Part II of the Twelfth Schedule 2%

3 Persons importing goods classified in Part II of the Twelfth Schedule, In case of 3.5%
Commercial Importer

4 Persons importing goods classified in Part III of the Twelfth Schedule 5.5%

5 Persons importing goods classified in Part III of the Twelfth Schedule, In case of 6%
Commercial Importer

6 Manufacturers covered under Notification No. S.R.O. 1125(I)/2011 dated the 31st of 1%
December 2011 and importing items covered under aforementioned S.R.O.

7 Persons importing finished pharmaceutical products that are not manufactured 4%

otherwise in Pakistan, as certified by the Drug Regulatory Authority of Pakistan

8 In case of importers of CKD kits of electric vehicles for small cars or SUVs with 50 1%
kwh battery or below and LCVs with 150 kwh battery or below

Note: The rate of tax for Sr # 1 to 8 will increase by 100% for the persons not appearing in ATL.
 IN CBU IN CKD/SKD
CONDITION PCT CONDITION UNDER
SR # C & F VALUE OF MOBILE PHONE (IN US DOLLAR)
HEADING PCT HEADING
8517.1219 8517.1211

1 Where the value exceeds up to 30 USD except Rs.70 Rs.0

smart phones

2 Where the value exceeds 30 USD but does not Rs.100 Rs.0
exceed 100 USD except smart phones

3 Where the value does not exceed 100 USD for Rs.100 Rs.0
smart phones

4 Where the value exceeds 100 USD but does not Rs.930 Rs.0
exceed 200 USD

5 Where the value exceeds 200 USD but does not Rs.970 Rs.0
exceed 350 USD

6 Where the value exceeds 350 USD but does not Rs.5,000* Rs.3,000*
exceed 500 USD

7 Where the value exceeds 500 USD Rs.11,500* Rs.5,200*

Note: The rate of tax for Sr # 6 & 7 will increase by 100% for the persons not appearing in ATL.

GAIN ON DISPOSAL OF CERTAIN DEBT SECURITIES

Every custodian of debt securities, including banking companies maintaining Investor Portfolio Securities (IPS)
Accounts , shall, upon disposal of such securities exclusively outside a registered stock exchange or without
settlement through NCCPL, deduct tax at the rate of 15% of the gross capital gain arising on the disposal of such
securities.

PAYMENTS TO NON-RESIDENTS
SR # DESCRIPTION TAX RATE

1 Royalty, fee for technical services to non-resident 15%

2 Payment of fee for offshore digital services by banking companies 15%

3 Payment of any fee to global money transfer operators, international money 10%
transfer operators, card network company or payment gateway company etc

4 Payment to non-resident for Construction, Services and Advertisement 7%

contracts

6 Payment to non-resident for advertisement services to media person 10%

7 Payment of insurance premium or re-insurance premium 5%

8 Foreign produced commercial for advertisement on any television channel or 20%

media
 9 Payment of capital gain arising on disposal of debt instrument under Special 10%
Convertible Rupee Account (SCRA)

10 Payment of capital gain arising on disposal of debt instrument and govt 20%
securities including treasury bills and Pakistan investment bonds for less than
6 months

11 Payment of capital gain arising on disposal of debt instrument and

government securities and certificates by non resident Foreign Currency 10%
Value Account (FCVA) or a non-resident Pakistani Rupee Value Account (NRVA)
of a non-resident individual holding Pakistan Origin Card (POC) or National ID
Card for Overseas Pakistanis (NICOP) or Computerized National ID Card
(CNIC)

12 All other payments to non - resident 20%

PAYMENTS TO PERMANENT ESTABLISHMENT OF NON-RESIDENTS

SR # DESCRIPTION ATL NON-ATL

Sale of goods
1 Companies 5% 10%

2 Other taxpayers 5.5% 11%

Rendering of services
3 Transport Services, Freight Forwarding Services, Air Cargo Services, Courier
Services, Manpower Outsourcing Services, Hotel Services, Security Guard
Services, Software Development Services, Tracking Services, Advertising Services 6% 12%
(Other Than By Print Or Electronic Media), Share Registrar Services, Engineering
Services, Car Rental Services, Building Maintenance Services, Services Rendered
Of Pakistan Stock Exchange Limited And Pakistan Mercantile Exchange Limited
Inspection And Certification, Testing And Training Services, Oilfield Services.

4 IT Services and IT Enabled Services 4% 8%

5 Payment of fee for offshore digital services by banking companies 15% 30%
All other services other than mentioned above
6 Companies 9% 18%

7 Other taxpayers 11% 22%

PAYMENTS FOR GOODS OR SERVICES OR EXECUTION OF CONTRACTS

SR # DESCRIPTION ATL NON-ATL

1 Sale of rice, cotton seed, or edible oil 1.5% 3%

2 Payment to distributor of cigarettes 2.5% 5%

3 Payment to distributor of pharmaceutical products 1% 2%

4 Payment for sale of gold and silver and articles thereof 1% 2%

5 Distributor, Dealer, Sub-Dealer, Wholesaler, Retailer (Tier-I retailer who

are integrated and configured with board), of FMCG, Fertilizer, 0.25% 0.5%
electronics excluding mobile phones, sugar, cement, steel and edible oil

6 Sale of any other goods (In case of company) 5% 10%

7 Sales of any other goods (In any other case) 5.5% 11%

8 Local sales, supplies, and services made to textile, carpets, leather, 1% 2%

surgical goods & sports goods.

9 Traders of yarn 0.5% 1%

10 Toll Manufacturing (In case of company) 9% 18%

11 Toll Manufacturing (In any other case) 11% 22%

Rendering of services
Transport Services, Freight Forwarding Services, Air Cargo Services,
Courier Services, Manpower Outsourcing Services, Hotel Services,
Security Guard Services, Software Development Services, , Tracking
Services, Advertising Services (Other than electronic and Print Media),
Share Registrar Services, Engineering Services including architectural
services, warehousing services, services rendered by asset
12 management companies, data services provided under license issued 6% 12%
by the Pakistan Telecommunication Authority, telecommunication
infrastructure (tower) services, Car Rental Services, Building
Maintenance Services, Pakistan Stock Exchange Services, Pakistan
Mercantile Exchange Limited Services, Certification Services, Testing
and Training Services, Oilfield Services, Telecommunication Services,
Warehousing Services, Collateral Management Services, Travel and
Tour Services, REIT management services, services rendered by
National Clearing Company of Pakistan Limited
All other services other than mentioned above

13 Companies ,AOP and Individuals 15% 30%

14 Electronic and Print Media Services 1.5% 3%

 15 Payment to oil tanker contractor services 2% 4%

16 Stitching, dying, printing, embroidery, washing, sizing & weaving for 1% 2%

exporters

17 IT & IT enabled Services as defined under section section 2 4% 8%

Execution of contracts
7.5% 15%
18 Companies

8% 16%
19 Other Taxpayers

15% 30%
20 Sportspersons

PAYMENT FOR GOODS OR SERVICES VIA E-COMMERECE

SR # DESCRIPTION TAX RATE

1 Digital Means or banking channels by payment intermediary 1%

2 Cash on Delivery by courier service 2%

EXPORT PROCEEDS OR EXPORT OF SERVICES

SR # DESCRIPTION TAX RATE

1 Export proceeds realization 1%+1%*

2 Realization of a sale of goods to an exporter under an inland back-to-

back L/C, Export of goods by an Industrial undertaking located in EPZ, 1%+1%*
making payment for a firm contract to an indirect export and clearing
of goods exported

3 Export proceeds of Computer software or IT services or IT Enabled 0.25%

services by persons registered with Pakistan Software Export Board

4 In all other cases 1%

*In addition to existing 1%, tax @ 1% will also be deducted u/s 147 as
an advance tax which is adjustable
INCOME FROM PROPERTY

SR # Description Tax Rate

1 Where the income does not exceed Rs.300,000 Nill

Where the income exceeds Rs.300,000 but does not exceed 5% of amount exceeding
2
Rs.600,000 Rs.300,000

Where the income exceeds Rs.600,000 but does not exceed Rs.15,000 plus 10% of exceeding
3
Rs.2,000,000 Rs.600,000

Rs.155,000 plus 25% of

4 Where the income exceeds Rs.2,000,000
exceeding Rs.2,000,000

Note: The rate of tax for the company appearing in the ATL shall be 15%. Rates will be double in
all cases for the persons not appearing in the ATL.

PRIZES AND WINNINGS AND COMMISSION ON PETROLEUM PRODUCTS

SR # DESCRIPTION ATL NON-ATL

1 Prize bonds or cross-word puzzle 15% 30%

2 Winning from a raffle, lottery, quiz, prize offered by companies for sale 20% 40%
promotion

3 Sale of petroleum products to petrol pump operators 12% 24%

ADVANCE TAX ON CASH WITHDRAWAL

The rate of advance tax on cash withdrawal more than Rs.50,000 per day shall be 0% for the persons appearing
in the ATL and 0.8% for the persons not appearing in the ATL.

ADVANCE TAX ON FOREIGN DOMESTIC WORKERS

The tax collected, or collectible shall be adjustable against the income of such agency, sponsor or a person, as
the case may be, employing the services of such foreign national. The tax shall be Rs.200,000 for the persons
appearing in the ATL and Rs.400,000 for the persons not appearing in the ATL.
BROKERAGE & COMMISSION

SR # DESCRIPTION ATL NON-ATL

1 Advertising Agents 10% 20%

2 Life Insurance agents where commission received is less than Rs.0.5 8% 16%
million per anum

3 In all other cases 12% 24%

ELECTRICITY CONSUMPTION

Commercial and Industrial Consumer

SR # Description Tax Rate

1 Where the bill does not exceed Rs.500 0%

2 Where the bill exceeds Rs.500 but does not exceed Rs.20,000 10% of the amount

Rs.1,950 plus 12% of the amount

3 Where the bill exceeds Rs.20,000 - For Commercial Consumer
exceeding Rs.20,000

Rs.1,950 plus 5% of the amount

4 Where the bill exceeds Rs.20,000 - For Industrial Consumer
exceeding Rs.20,000

Domestic Consumer

7.5% of the amount for the

1 Where the bill exceed Rs.25,000
person not appearing in ATL.

COLLECTION OF ADVANCE TAX

SR # DESCRIPTION ATL NON-ATL

1 Telephone where the monthly bill exceeds Rs.1,000 10% 10%

2 Internet, mobile & prepaid cards bill 15% 15%

3 Person appearing in general order issued under section 114B by FBR 75% 75%

A sale by public auction of

4 Any property or goods 10% 20%
5 Immovable Property 5% 10%
COLLECTION OF ADVANCE TAX

SR # DESCRIPTION ATL NON-ATL

Advance tax on TV Plays and advertisements

6 Foreign-produced TV drama serial or play (per episode) Rs.1 Rs.2
Million Million

7 Foreign-produced TV play (single episode) Rs.3 Rs.6

Million Million

8 Advertisement starring foreign actor (per second) Rs.0.1 Rs.0.2

Million Million

9 Advance tax deducted by manufacturer or commercial importer of the

following sectors at the time of sale to distributors, dealers and
wholesaler:
9A Fertilizers (Subject the person is active in Sales Tax & Income Tax) 0.25% 1.4%
9B Fertilizers (Subject the person is active in Income Tax only) 0.7% 1.4%
9C Others 0.1% 2.0%

Electronics, Sugar, Cement, Iron and Steel products, Motorcycles, 0.1% 0.2%
10 Pesticides, Cigarettes, Glass, Textile, Beverages, Paint or Foam sector,
Pharmaceuticals, Poultry and Animal feed, Edible oil and Ghee, Auto-
Parts, Tyers, Varnishes, Chemicals, Cosmetics, IT Equipment

11 Advance tax deducted by manufacturer, distributor, dealer, Wholesaler

or commercial Importer of following sectors at the time of sale to 0.5% 2.5%
retailer

12 Advance tax on amount remitted abroad through credit/debit cards 5% 10%

13 Advance tax on bonus shares issued by companies to the shareholders 10% 20%
PURCHASE OF MOTOR VEHICLES

SR # DESCRIPTION ATL NON-ATL

0.5% 1.5%
1 Upto 850 cc
1% 3%
2 851cc - 1000 cc
1.5% 4.5%
3 1001 cc - 1300 cc
2% 6%
4 1301 cc - 1600 cc
3% 9%
5 1601 cc - 1800 cc
5% 15%
6 1801 cc - 2000 cc
7% 21%
7 2001 cc - 2500 cc
9% 27%
8 2501 cc - 3000 cc
12% 36%
9 Above 3000 cc

Where the engine capacity is not applicable and the value of the
vehicle is five million or more
3% 9%
10 Imported vehicles
11 3% 9%
Locally manufactured vehicles

The following rates shall be applicable on the sale of locally

manufactured motor vehicles prior to registration by the person
who originally purchased it from the local manufacturer
12 Rs.100,000 Rs.300,000
Upto 1000 cc
13 Rs.200,000 Rs.600,00
1001 cc - 2000 cc
14 Rs.400,000 Rs.1,200,000
Above 2000 cc

TAX ON BUILDERS AND DEVELOPERS U/S 7F

PERCENTAGE
SR # DESCRIPTION (%) OF GROSS
RECEIPT

a Construction and sale of residential, commercial or other buildings 10%*

b Development and sale of residential commercial or other plots; 15%*

c Activities as mentioned in (a) and (b) above. 12%*

*Rate of tax shall be charged on the percentage of gross receipts as per Division
I or II of Part-I of the First Schedule - Normal slab rates
ADVANCE TAX ON PURCHASE OR TRANSFER OF IMMOVABLE PROPERTY

SR # DESCRIPTION FILER LATE-FILER NON-FILER

1 Where the gross amount of the consideration received does

1.5% 4.5% 10.5%
not exceed Rs.50 million

Where the gross amount of the consideration received

2 2% 5.5% 14.5%
exceeds Rs.50 million but does not exceed Rs.100 million

Where the gross amount of the consideration received

3 exceeds Rs.100 million 2.5% 6.5% 18.5%

ADVANCE TAX ON SALE OR TRANSFER OF IMMOVABLE PROPERTY

SR # DESCRIPTION FILER LATE-FILER NON-FILER

1 Where the gross amount of the consideration received does 4.5% 7.5% 11.5%
not exceed Rs.50 million

Where the gross amount of the consideration received 5% 8.5% 11.5%

2
exceeds Rs.50 million but does not exceed Rs.100 million

Where the gross amount of the consideration received 5.5% 9.5% 11.5%
3 exceeds Rs.100 million

THRESHOLD FOR ECONOMIC TRANSACTIONS BY NON-FILERS

THRESHOLD
SR # DESCRIPTION TRANSACTION VALUE FOR
INELIGIBILTY

1 Booking, purchase or registeration of motor Locally manufactured= Invoice Value Exceeding 7

vehicle Imports = Import value as per million
custom authority + Taxes, Duties,
levies & charges
2 Registeration, recording or attesting transfer of Exceeding
immoveable property Fair market value as per ordinance 100 million

3 Investment in securities, debt securities, mutual Acquisition cost of securities or debt Exceeding 50
fund units, or money market instruments where securities, mutual funds units or million
investment in these in an year exceeds 50 money market instruments
million 100 million
- in all bank
4 Annual cash withdrawal
accounts of
individual
CROSS BORDER DIGITALLY ORDERED GOODS & SERVICES

SR # DESCRIPTION RATE OF TAX

1 Services 5% of the payment including of advertisment on social media platforms

2 Goods 5% of the payment made to foreing provider

 now, for tommorrow
Disclaimer
This tax rate card provides general information that is intended but not guaranteed and is not presented as a source of legal advice. Baker Tilly
Mehmood Idrees Qamar Chartered Accountants, its partners, directors or any of its employees shall not take any responsibility for any loss
incurred by anyone as a result of the above information. The tax rates are extracted from the Income Tax Ordinance, 2001, Finance Act, 2025
and related Iaws. Proper due care has been observed while extracting the rates from the relevant laws. However, mistakes could be possible
in any tax rate.