Loading...
Complete ICT compliance: FBR, SECP, NADRA, 0.25% WHT, labor law & registration
| Service Type | Standard Rate | PSEB Rate | Legal Basis | Reference | |
|---|---|---|---|---|---|
| IT export income (PSEB-registered) | 0.25% WHT | — | ITO 2001 Section 154(1A) + Finance Act 2025 | ITO 2001 | |
| IT export income (non-PSEB) | 1% WHT | — | ITO 2001 Section 153 | ITO 2001 | |
| Software services (domestic, federal) | 18% FED | — | Sales Tax Act 1990 | Sales Tax Act 1990 | |
| Corporate tax rate | 20% | — | Finance Act 2025, Section 4 | Finance Act 2025 | |
| Super tax (banking) | 1–4% | Exempt | Finance Act 2025, Section 4C | Finance Act 2025 |
| Service Type | Standard Rate | PSEB Rate | Legal Basis |
|---|---|---|---|
| IT export income (PSEB) | 0.25% (Federal/ICT) | 0.25% (Federal/ICT) | ITO 2001 Section 154A + Finance Act 2025 |
| IT export income (non-PSEB) | 1% | – | ITO 2001 Section 153 |
| Corporate tax rate | 20% (Federal/ICT) | – | Finance Act 2025, Section 4 |
| Super tax | 1–4% | Exempt | Finance Act 2025, Section 4C |
| Federal Excise Duty (telecom) | 18% | – | Finance Act 2025 |
| # | Registration | Authority | Cost | Timeline |
|---|---|---|---|---|
| 1 | PSEB Registration | PSEB | Free | 2–4 weeks |
| 2 | SECP Company Registration | SECP LEAP | PKR 1,800+ | 1 day (online) |
| 3 | FBR NTN Registration | FBR IRIS | Free | 1–3 days |
| 4 | EOBI Employer Registration | EOBI | Free | 1–2 weeks |
| 5 | NADRA Identity Verification | NADRA — National Database | PKR 750+ | 1 day |
| Item | Rate | Legal Basis | Reference |
|---|---|---|---|
| Minimum Wage | PKR 37,000/month (Federal minimum wage — FBR Notification) | Factories Act 1934 + IR Act 2012 | ICT Administration |
| EOBI (Employer) | 5% of minimum wage (Federal) | EOBI Act 1976 | EOBI |
| 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 (ICT) | Monthly | 15th of following month | PKR 10,000 + interest (per ITO 2001 §182) | FBR (federal jurisdiction) |
| EOBI Contribution | Monthly | End of month | 2% penalty | EOBI Act 1976 |
| Social Security | Monthly | End of month | 6% surcharge | ICT Govt |
| 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 | ICT Provision | Applicable Law |
|---|---|---|
| Working Hours | 8 hr/day, 48 hr/week | West Pakistan Shops Ordinance 1969 |
| Minimum Wage | PKR 37,000/month (FBR Notifications) | ICT Minimum Wage Notification 2025 |
| Maternity Leave | 180 days | ICT Protection of Women at Workplace Act 2023 |
| EOBI | 5% employer + 1% employee (PKR 37,000/mo ceiling — EOBI Act & Rules) | EOBI Act 1976 |
| Anti-Harassment | Mandatory committee for 5+ employees | Harassment Act 2010 (ICT) |
| Industrial Relations | Union formation, CBA, dispute resolution | Industrial Relations Act 2012 (ICT) |
| Item | Rate | Jurisdiction | Authority |
|---|---|---|---|
| Corporate Tax (IT) | 20% | Federal/ICT | FBR/IRIS |
| IT Export WHT | 0.25% (PSEB) / 1% (non-PSEB) | Federal/ICT | FBR |
| Startup Tax Credit | 100% for 3 years | Federal | ITO 2001 §65F(b) |
| SEZ Tax Holiday (Islamabad SEZ) | 10-year | Federal | SEZ Act 2012 §13 |
| NTC/GovCloud | Mandatory hosting for govt entities | Federal | NTC Act 1996 |