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BRA — Balochistan Revenue Authority

Sales Tax on Services — Balochistan Province (0% PSEB SST)

IT Services 3% / 0% BRA Portal SRO 981 Applied BRA Registration
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Key Data & Rates

Balochistan IT Tax Rates
Tax rates in Balochistan Verified May 3, 2026
TaxDomesticExportAuthority Reference
Sales Tax15%0%BRATA Balochistan ST Act, Second Sched...
IT IncentivesVariousAdditionalMoITT Balochistan ST Act — IT Incentiv...
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Details & Regulations

Provincial Social Security — Balochistan
Important: Balochistan does not currently have a functioning provincial Employees Social Security Institution. The Federal EOBI — Act & Rules (Employees Old-Age Benefits Institution) is the primary social security scheme applicable to IT/ITeS employees in Balochistan.

Unlike Punjab (PESSI), Sindh (SESSI), and KP (KP ESSI), Balochistan has not yet established its own provincial social security institution under the 18th Amendment devolution. IT companies in Balochistan should:

  • Register with EOBI — Act & Rules (5+ employees, 5% employer + 1% employee)
  • Comply with Balochistan minimum wage notifications
  • Monitor provincial legislation for future social security establishment

Source: EOBI Act 1976; Balochistan Labour & Industries Department — no provincial ESSI established as of April 2026.

Minimum Wage in Balochistan

The minimum wage in Balochistan is determined by the provincial government through notifications issued by the Labor Department. Given the province's unique economic and geographic challenges, minimum wage enforcement remains an ongoing challenge.

Current Minimum Wage (2025): The minimum wage for adult unskilled workers in Balochistan is Rs. 37,000 (Balochistan) per month. This was notified by the Balochistan Labor Department. However, enforcement remains challenging in remote areas and informal sectors.
Applicability:
  • Who is covered: All adult unskilled workers (18+ years) in industrial and commercial establishments
  • Geographic scope: All districts of Balochistan, though enforcement varies by area
  • Industry coverage: Formal sector establishments; informal sector largely unregulated
Enforcement Challenges:
Unique Challenges in Balochistan:
  • Large geographic area with sparse population
  • Limited labor inspection capacity
  • Predominance of informal employment
  • Security challenges in certain areas
  • Limited awareness of labor rights among workers

Source: Balochistan Revenue Authority (BRA)

BRA — Balochistan Revenue Authority (Sales Tax)

The Balochistan Revenue Authority (BRA) administers sales tax on services in Balochistan province.

IT Sector Sales Tax Rates
Service TypeRateLegal Basis
IT & ITeS Services (export) class="text-success fw-bold">0%SRO 981(I)/2015 (zero-rated for exports)
IT & ITeS Services (domestic)Per BRA notification (concessional rate pending)Balochistan Sales Tax on Services Act 2015
General Services (standard)15% (Balochistan)Balochistan Sales Tax on Services Act 2015
Registration
  1. Apply online via BRA Portal
  2. Obtain Sales Tax Registration Number
  3. File monthly/quarterly returns as per schedule
Province Comparison — Sales Tax
ProvinceAuthorityIT Export RateGeneral Rate15-Employee Cost/yr
PunjabPRA class="text-success">0%0% (Zero-Rated)Rs. 270K
SindhSRB class="text-success">0%15% (Sindh)Rs. 296K
KPKPRA class="text-success">0%Check schedule~Rs. 240K
BalochistanBRA class="text-success">0%Check schedule~Rs. 220K

Source: BRA Official, SRO 981(I)/2015

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IT Initiatives:
Complete Balochistan Guide: See the Balochistan IT Compliance Complete Guide for SST rates, registration, labor law, and compliance calendar.
Balochistan IT Compliance Checklist
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Source Citations (2)
SRO 981(I)/2015 — Zero-rating IT/ITeS services
https://www.fbr.gov.pk/tax-laws-statutes
pk_only 2015 sro
BRA Online Portal
https://www.bra.gob.pk
pk_only 2024 website
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