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Complete Punjab compliance: PRA, PESSI, PITB, 0% PSEB SST, labor law & registration
| Service Type | Standard Rate | PSEB Rate | Legal Basis | Reference | |
|---|---|---|---|---|---|
| Software exports (IT/ITeS) | 0% | 0% | PSTS Act 2012 + SRO 981(I)/2015 — PSEB-registered exporters | SRO 981(I)/2015 | |
| IT-enabled services (domestic) | 5% | 0% | Second Schedule PSTS Act 2012 — hosting, maintenance, data processing | PSTS Act 2012 | |
| IT consulting (local/domestic) | 16% (standard) | Available | PSTS Act 2012 — general services. May qualify for reduced rate with specific notification. | PSTS Act 2012 | |
| BPO/ITeS export | 0% | 0% | SRO 981(I)/2015 — PSEB-registered | SRO 981(I)/2015 | |
| Digital payments | 0% (Zero-Rated) | — | PSTS Act 2012 | PSTS Act 2012 | |
| Cloud services (local) | 5% (Second Schedule) | NOT available | PSTS Act 2012 — reclassified from 0% | PSTS Act 2012 | — |
| Tax Authority | Punjab Revenue Authority (PRA) |
| Standard SST | 0% (Zero-Rated) |
| IT Rate (PSEB) | 0% (zero-rated with PSEB) |
| Social Security | PESSI (6% employer (Punjab PESSI) (Sindh SESSI)) |
| Labor Act | Punjab Industrial Relations Act 2010 |
| Minimum Wage | PKR 37,000 (Notification) |
| IT Board | PITB — Plan9, e-Rozgaar, incubation programs |
| Service Type | Standard Rate | PSEB Rate | Legal Basis |
|---|---|---|---|
| Software / IT services export | 0% | 0% | PSTS Act 2012 + SRO 981(I)/2015 |
| IT consulting (local) | 0% (Zero-Rated) | 0% | PSTS Act 2012 |
| BPO / ITeS export | 0% | 0% | SRO 981(I)/2015 |
| Digital payments | 0% (Zero-Rated) | – | PSTS Act 2012 |
| Cloud services (local) | 0% (Zero-Rated) | – | PSTS Act 2012 |
| # | Registration | Authority | Cost | Timeline |
|---|---|---|---|---|
| 1 | PSEB Registration | PSEB | Free | 2–4 weeks |
| 2 | PRA e-Enrollment | PRA — Punjab Revenue Authority | Free | 1–3 days |
| 3 | SECP Company Registration | SECP LEAP | PKR 1,800+ | 1 day (online) |
| 4 | FBR NTN Registration | FBR IRIS | Free | 1–3 days |
| 5 | PESSI Employer Registration | PESSI | Free | 1–2 weeks |
| Item | Rate | Legal Basis | Reference |
|---|---|---|---|
| Minimum Wage | PKR 37,000/month (Federal minimum wage — FBR Notification) | Punjab Minimum Wage Act | PRA — PSTS Act 2012 |
| EOBI (Employer) | 5% of minimum wage (Federal) | EOBI Act 1976 | EOBI |
| PESSI (Employer) | 6% of wages (Punjab PESSI employer) | PESSI Act | PESSI |
| WWF (Punjab) | 2% of profit (Federal WWF) | Punjab WWF Act | PRA — PSTS Act 2012 |
PITB — Plan9, e-Rozgaar, incubation programs
| 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 (Punjab) | Monthly | 15th of following month | PKR 10,000 + interest (per Punjab Sales Tax on Services Act 2012) | Punjab Revenue Authority (PRA) — PSTS Act |
| EOBI Contribution | Monthly | End of month | 2% penalty | EOBI Act 1976 |
| Social Security | Monthly | End of month | 6% surcharge | PRA — PSTS Act 2012 |
| 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 |
| PSTS Act 2012 | Punjab Sales Tax on Services Act — 0% (Zero-Rated) base rate | PRA — Punjab Revenue Authority |
| Item | Rate | Jurisdiction | Authority |
|---|---|---|---|
| Punjab SST IT Domestic | 0% (Zero-Rated) | Punjab | Punjab Sales Tax on Services Act 2012, Notification per PRA directive |
| Punjab SST IT Export (PSEB) | 0% | Punjab | SRO 981(I)/2015 (extended to Punjab) |
| PESSI | 6% employer + 1% employee | Punjab | PESSI |
| IT Export WHT | 0.25% (PSEB) / 1% (non-PSEB) | Federal | ITO 2001 §154A |
| Corporate Tax (IT) | 20% | Federal | ITO 2001 §35 |