Loading...
Duty exemptions, import procedures, PSEB-certified imports & regulatory clearance
| Item | HS Code | CD Rate | Sales Tax | IT Duty Exemption | Notes | Reference |
|---|---|---|---|---|---|---|
| Desktop Computers | 8471.41 | 0-5% | 17% | Available for IT companies | Check PSEB certificate | |
| Laptops/Notebooks | 8471.30 | 0-5% | 17% | Available for IT companies | PSEB registration required | |
| Servers | 8471.41 | 0% | 17% | Full exemption | Data center imports | |
| Networking Equipment | 8517.62 | 0-10% | 17% | Partial exemption | Routers, switches | |
| Printers | 8443.32 | 5-10% | 17% | Not available | Check current rate | |
| Software (packaged) | No HS | 0% | 0% | Full exemption | Downloaded/online | |
| Software (on media) | 8523.49 | 0% | 0% | Full exemption | CD/DVD/USB | |
| Smartphones | 8517.13 | Rs. 500-2000 | 17% | Not available | Regulatory duty varies | |
| Tablets | 8471.30 | 5% | 17% | Partial | Check SRO status | |
| UPS/Generators | 8504.40 | 10-15% | 17% | For IT Parks | STZA exemption possible |
| Step | Action | Authority | Portal/Document | Typical Timeline | Reference |
|---|---|---|---|---|---|
| 1 | Obtain IEC (Importer Exporter Code) | FBR/Trade | WEBOC registration | 3-5 business days | |
| 2 | Register with Customs | FBR Customs | WEBOC (weboc.gov.pk) | 1-2 business days | |
| 3 | Place Order & Shipping | Supplier/Forwarder | Commercial Invoice, BL | Varies | |
| 4 | File GD (Goods Declaration) | Customs Agent/Importer | WEBOC | Before arrival | |
| 5 | Goods Arrival & Examination | Customs (Port) | GD + supporting docs | 1-3 days | |
| 6 | Duty & Tax Assessment | FBR Customs | WEBOC assessment | 1-2 days | |
| 7 | Payment of Duties | Bank/Online | PRAL/CBC payment | Same day | |
| 8 | Release of Goods | Customs | Release order | 1-2 days |
| Item | Standard Duty | PSEB-Registered | SRO Reference |
|---|---|---|---|
| Computers/Laptops | 0-20% | 0% (exempt) | SRO 488(I)/2013 |
| Servers | 0-20% | 0% (exempt) | SRO 488(I)/2013 |
| Networking Equipment | 5-20% | 0% (exempt) | SRO 488(I)/2013 |
| Software | 0% | 0% (exempt) | Always exempt |
| IT Equipment (general) | 0-20% | 0% (exempt) | SRO 488(I)/2013 |
| Non-IT Equipment | 5-35% | Standard rates apply | N/A |
| As of Tax Year 2025 — verify current SROs before importing | |||
WeBOC (Web-Based One Customs) is FBR's electronic customs clearance system:
IT/ITeS companies registered with PSEB can benefit from customs duty concessions on IT equipment imports under SRO 655(I)/2006. Register your imports through WEBOC (weboc.gov.pk) — the FBR's electronic customs clearance system.
Karachi Port handled 8,313 containers in just 24 days during 2026 (exceeding all of 2025), as Pakistan emerged as a transit hub due to regional disruptions. Plan import timelines accordingly.
Iran-US tensions and Strait of Hormuz disruptions have transformed Pakistan into a major transit hub, directly impacting IT import logistics:
IT importers should factor in potential port congestion and increased logistics costs when planning equipment deliveries. Consider Port Qasim as an alternative for time-sensitive shipments.
WeBOC integrates with the Pakistan Single Window (PSW) for unified trade document processing:
| SRO/Reference | Description | Date |
|---|---|---|
| SRO 488(I)/2013 | Customs duty exemption for PSEB-registered IT companies | 2013 |
| SRO 655(I)/2006 | Additional customs duty concessions for IT equipment | 2006 |
| Finance Act 2025 | Current tax law (PDF: download1.fbr.gov.pk) | 2025 |
| Tax Laws (Amendment) Ordinance 2025 | Tax procedure amendments | Feb 2025 |
| SRO 545/546(I)/2026 | Social media content taxation (affects digital importers) | Apr 2026 |
| Tax | Rate | Jurisdiction | Conditions | Reference |
|---|---|---|---|---|
| Corporate Tax (PSEB IT export) | 0.25% | Federal/ICT | PSEB + 80% export revenue | ITO §154A |
| Corporate Tax (domestic IT) | 20% | Federal/ICT | Standard corporate rate | ITO §154 |
| WHT Export Remittance (PSEB) | 0.25% | Federal/ICT | PSEB-registered | ITO §154A |
| WHT Export Remittance (non-PSEB) | 1% | Federal/ICT | No PSEB registration | ITO §154A |
| WHT Domestic Services | 3-8% | Federal/ICT | Standard service withholding | ITO §153 |
| Startup Tax Credit | 100% for 3 years | Federal/ICT | PSEB mandatory, <PKR 100M | ITO §65F(b) |
| SEZ Tax Holiday | 10-year income tax 0% | Federal/ICT | SEZ-registered companies | SEZ Act 2012 / BOI |
| SST Sindh — IT concessional | 3% | Sindh | Software dev, CPC 83100 | SRO 981(I)/2015 |
| SST Sindh — IT export (PSEB) | 0% | Sindh | PSEB + 80% export | SRO 981(I)/2015 (exemption for PSEB-registered IT exporters) |
| SST Sindh — Standard | 15% | Sindh | Default rate | Sindh Sales Tax on Services Act 2011 §4 |
| SST Punjab — IT-Enabled Services | 0% (Zero-Rated) | Punjab | Hosting, maintenance, data processing | Punjab Sales Tax on Services Act 2012, PRA Notification (0% (Zero-Rated) for domestic IT) |
| SST Punjab — Software Dev | 0% (zero-rated) | Punjab | Pure software development | Punjab Sales Tax on Services Act 2012, Notification per PRA directive |
| SST Punjab — IT export (PSEB) | 0% | Punjab | PSEB + 80% export | SRO 981(I)/2015 (extended to Punjab) |
| SST Punjab — Standard | 16% | Punjab | Default rate | Punjab Sales Tax on Services Act 2012 §4 |
| SST KP — IT concessional | 2-5% | KP | PSEB-registered IT | KP Finance Act (annual), Notification per KPRA |
| SST KP — IT export (PSEB) | 0% | KP | PSEB + 80% export | SRO 981(I)/2015 (extended to KP) |
| SST KP — Standard | 15% | KP | Default rate | KP Finance Act (annual) |
| SST Balochistan — IT export | 0% | Balochistan | PSEB + export | SRO 981(I)/2015 (extended to Balochistan), per BRA notification |
| SST Balochistan — Standard | 15% | Balochistan | Default rate | Balochistan Sales Tax on Services Act 2015 |
| SST Telecom (all provinces) | 19.5% | All provinces | Mobile, internet, fixed-line | Provincial Acts |
| EOBI | 5% employer + 1% employee | Federal/ICT | 5+ employees, PKR 37,000/mo ceiling (EOBI Act & Rules) | EOBI Act 1976 |
| SESSI (Sindh) | 6% employer + 1% employee | Sindh | 5+ employees | SESSI Act |
| PESSI (Punjab) | 6% employer + 1% employee | Punjab | 5+ employees | PESSI Ord. 1965 |
| Workers Welfare Fund | 2% of income > PKR 500K | Federal/ICT | 5+ employees, annual | WWF Ord. 1969 |
| 50% FCY Retention | Retain export proceeds in FCY | Federal/ICT | All IT exporters | SBP FECL 05/2026 — Foreign Exchange |
| 100% Foreign Ownership | IT sector allows 100% foreign equity | Federal/ICT | All IT companies | BOI Investment Policy 2023 |
| Duty-Free IT Equipment | 0% customs duty | Federal/ICT | PSEB-registered | PSEB / SRO 488(I)/2013 |
| Body | Role | Website |
|---|---|---|
| FBR / IRIS | Income tax filing, WHT, ATL status | iris.fbr.gov.pk |
| SECP / LEAP | Company registration, annual returns | leap.secp.gov.pk |
| PSEB | IT registration, 0.25% WHT, duty exemptions | pseb.org.pk |
| SBP | FCY retention, EFS, Cyber Shield (Mar 2026) | sbp.org.pk |
| PTA | Telecom licensing, 5G, DIRBS | pta.gov.pk |
| SECP | Corporate governance, company law | secp.gov.pk |
| NADRA | Digital identity (PakID: 15.4M downloads) | nadra.gov.pk |
| WeBOC | Electronic customs declarations | weboc.gov.pk |
| Roshan Digital Account | Overseas Pakistani investment | roshandigitalaccount.com |
| Raast | Instant payment system | raast.pk |
| STZA | Special Technology Zones | STZA — Act & Rules |
| BOI | Investment policy, 100% foreign ownership | invest.gov.pk |
| PPRA | Government procurement (EPADS V2.0) | PPRA — Rules & Regulations |
| FIA Cybercrime | PECA enforcement, Helpline 1991 | cybercrime.gov.pk |
| EOBI | Federal pension: 5%+1% | eobi.gov.pk |
| SRB | 0% | srb.gos.pk |
| PRA | Punjab SST: 0% (Zero-Rated) IT / 0% PSEB export | PRA — PSTS Act 2012 |
| KPRA | KP SST: 2-5% IT / 0% PSEB export | KPRA — Acts & Notifications |
| BRA | Balochistan SST: 0% PSEB IT export | bra.gob.pk |