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Sales Tax on Services — Balochistan Province (0% PSEB SST)
Comprehensive guide to labor laws, social security, and employment regulations for Balochistan province.
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:
Source: EOBI Act 1976; Balochistan Labour & Industries Department — no provincial ESSI established as of April 2026.
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.
The Balochistan Revenue Authority (BRA) administers sales tax on services in Balochistan province.
| Service Type | Rate | Legal 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 |
| Province | Authority | IT Export Rate | General Rate | 15-Employee Cost/yr |
|---|---|---|---|---|
| Punjab | PRA | class="text-success">0% | 0% (Zero-Rated) | Rs. 270K |
| Sindh | SRB | class="text-success">0% | 15% (Sindh) | Rs. 296K |
| KP | KPRA | class="text-success">0% | Check schedule | ~Rs. 240K |
| Balochistan | BRA | class="text-success">0% | Check schedule | ~Rs. 220K |
Source: BRA Official, SRO 981(I)/2015