Pakistan

Paying Taxes in

Pakistan

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

About This Topic

To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 5 40 0-35% taxable income 17.9
Social security contributions 12 40 6.00% gross salaries 6.8
Pension contributions 12 5.00% gross salaries 5.6
Education cess 1 PKR 100 per month per worker 2.7
Property tax 1 18% (including 10% discount) annual rental value of property 0.9
Fuel tax 1 25.00% value of fuel consumption 0.8
Professional tax 1 fixed fee (PKR 10,000) 0.4
Tax on interest 0 10.00% interest 0.3 included in other taxes
Vehicle tax 1 fixed fee 0.2
Stamp duty 1 slab rate based on contract value
VAT/GST 12 480 17.00% value added not included
Totals: 47 560 35.3