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Complete Balochistan compliance: BRA, EOBI, 0% PSEB SST, labor law & registration
| Service Type | Standard Rate | PSEB Rate | Legal Basis | Reference | |
|---|---|---|---|---|---|
| Software exports (IT/ITeS) | 0% | 0% | BRA Act + SRO 981(I)/2015 | SRO 981(I)/2015 | |
| IT consulting (local) | 15% | 0% | Standard rate, BRA Act | BRA Act | |
| BPO/ITeS export | 0% | 0% | SRO 981(I)/2015 | SRO 981(I)/2015 | |
| Digital payments | 15% | — | Standard rate, BRA Act | BRA Act | |
| Cloud services (local) | 15% | — | Standard rate, BRA Act | BRA Act |
| Tax Authority | Balochistan Revenue Authority (BRA) |
| Standard SST | 15% (KP/Balochistan) |
| IT Rate (PSEB) | 0% (zero-rated with PSEB) |
| Social Security | EOBI (federal — no provincial scheme) |
| Labor Act | Factories Act 1934 (federal) |
| Minimum Wage | PKR 37,000 (Notification) |
| IT Board | No provincial IT board — federal programs (Ignite, DigiSkills) |
| Service Type | Standard Rate | PSEB Rate | Legal Basis |
|---|---|---|---|
| Software / IT services export | 0% | 0% | Balochistan Sales Tax on Services Act 2015 + SRO 981(I)/2015 |
| IT consulting (local) | 15% | 0% | Balochistan Sales Tax on Services Act 2015 |
| BPO / ITeS export | 0% | 0% | SRO 981(I)/2015 |
| Digital payments | 15% | – | Balochistan Sales Tax on Services Act 2015 |
| Cloud services (local) | 15% | – | Balochistan Sales Tax on Services Act 2015 |
| Item | Rate | Legal Basis | Reference |
|---|---|---|---|
| Minimum Wage | PKR 37,000/month (Federal minimum wage — FBR Notification) | Factories Act 1934 | Balochistan Revenue Authority (BRA) |
| EOBI (Employer) | 5% of minimum wage (Federal) | EOBI Act 1976 | EOBI |
No provincial IT board — federal programs (Ignite, DigiSkills)
| Compliance | Frequency | Due Date | Penalty | Reference |
|---|---|---|---|---|
| Income Tax Return | Annual | Sept 30 | PKR 40,000 + 0.0.5%/day (per ITO 2001 §182) | ITO 2001 |
| SST Return (Balochistan) | Monthly | 15th of following month | PKR 10,000 + interest (per Balochistan Sales Tax on Services Act 2015) | Balochistan Revenue Authority (BRA) |
| EOBI Contribution | Monthly | End of month | 2% penalty | EOBI Act 1976 |
| Social Security | Monthly | End of month | 6% surcharge | Balochistan Revenue Authority (BRA) |
| Company Annual Return | Annual | Within 30 days of AGM | PKR 500/day | SECP LEAP |
| Province | SST Rate | IT (PSEB) | Social Security | Min Wage | IT Board |
|---|---|---|---|---|---|
| Sindh | 3% (Concessional) | 3% (Concessional) | SESSI 6% employer + 1% employee (Sindh) | PKR 37,000 (Sindh Labour Laws) | SITC/KITB |
| Punjab | 0% (Zero-Rated) | 0% (SRO 981(I)/2015) | PESSI 6% (Punjab) | PKR 37,000 (PRA Punjab — PSTS Act 2012) | PITB |
| KP | 5% (Digital) | 0% (SRO 981(I)/2015) | KP Social Security | PKR 37,000 (KPRA Notifications) | KPITB |
| Balochistan | 15% (Balochistan Sales Tax on Services Act 2015) | 0% (Per BRA notification) | EOBI only | PKR 37,000 (Notification) | Federal programs |
| ICT | Federal (ITO 2001 §154A) | 0.25% (ITO 2001 §154A) / 1% WHT | EOBI | PKR 37,000 (FBR Notifications) | NITB |
| Reference | Description | Source |
|---|---|---|
| SRO 981(I)/2015 | 0% SST for PSEB-registered IT/ITeS exporters | SRB |
| ITO 2001 | Income Tax Ordinance — IT export income taxed under Sections 154/153 | FBR |
| Finance Act 2025 | Latest federal budget — corporate tax 20%, super tax tiers | FBR |
| EOBI Act 1976 | Federal old-age benefits — 5% employer (Federal EOBI) contribution | EOBI |
| PECA 2016 | Pakistan Electronic Crimes Act — cybersecurity framework | PTA |
| PSEB Registration | Software Export Board — 0% SST eligibility gateway | PSEB |
| Item | Rate | Jurisdiction | Legal Basis |
|---|---|---|---|
| Balochistan SST Standard | 15% | Balochistan | Balochistan Sales Tax on Services Act 2015 §4 |
| SST IT Export (PSEB) | 0% | Balochistan | Per BRA notification (SRO 981(I)/2015 extended) |
| SST IT Domestic | Negotiable (concessional rate pending notification) | Balochistan | Check with BRA |
| EOBI | 5% employer + 1% employee (PKR 37,000/mo ceiling — EOBI Act & Rules) | Federal | EOBI Act 1976 |
| IT Export WHT | 0.25% (PSEB) / 1% (non-PSEB) | Federal | ITO 2001 §154A |
| Corporate Tax (IT) | 20% | Federal | ITO 2001 §35 |
| Minimum Wage | PKR 37,000/month (Notification) | Balochistan | Federal Minimum Wage Notification 2025 (applicable till provincial notification) |
| Customs (Gwadar SEZ) | 0% (SEZ incentive) | Federal | SEZ Act 2012 §13 |