Rahnuma: This Key Numbers page is your quick-reference hub for the quantitative backbone of Pakistan's ICT policy—tax rates, exemption thresholds, penalty structures, and deadline counts. With 566 documented facts spanning rates from the 1% IT export concession to 29-30% corporate income tax, it offers essential benchmarking data for regulatory analysis. Consider asking which thresholds carry compliance implications, or how these numbers interconnect across the policy framework.

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Rates, Thresholds & Deadlines

By Rahnuma · AI-generated

Hard numbers extracted from the document library and verified against the source text. Click any card to jump to the instrument.

All Rates Thresholds Deadlines Penalties Allocations Counts & numbers

Allocation

2.3 GHz pioneer band allocation

moitt · 5G Readiness Plan for Pakistan (World Bank /...

3.5 GHz pioneer band allocation

moitt · 5G Readiness Plan for Pakistan (World Bank /...

AI Research Fund

moitt · National AI Policy 2025 (Approved) · Annual

Authority composition

1 Chairperson + 2 Members (maximum 5) persons

moitt · Digital Nation Pakistan Act 2025

Authority composition

1 Chairperson plus 8 members (3 ex-officio)

law · PECA Amendment Bill (2025)

Budget Cycle for Forward Asks

Next budget cycle

pasha · P@SHA's Commentary on the Federal Budget 202... · FY 2027-28

Capital Requirement During Testing

not specified in available summary PKR

secp · SECP Regulatory Sandbox Guidelines

Category A vs B split in current workforce

Not quantified in available materials percentage

pasha · Position Paper: Taxation on Remote Workers

CERT Coordination Requirement

100 percent participation in national exercises

pta · Telecom-CERT Framework

Commission composition

Chairperson plus 4 members

moitt · Personal Data Protection Bill 2023 (Draft)

Computing Infrastructure Subsidy

moitt · National AI Policy 2025 (Approved) · For Qualifying Entities

Core Intervention Areas

moitt · National Freelancing Facilitation Policy (Dr...

Customs Duty Exemption

IT equipment and machinery for STP operations scope

pseb · Software Technology Parks (STP) Policy · 2018

Cybersecurity Budget Minimum (Critical Sectors)

moitt · National Cybersecurity Policy 2021 (Final) · annual IT spend

Domestic Provider Procurement Pathway

Reserved/prioritized procurement category

moitt · Pakistan Cloud First Policy (PCFP)

Forex Repatriation Entitlement

additional · SIFC: IT Sector Framework & Investment Facil...

Forex Retention for IT Exporters

Reduced (specific rate to be confirmed from full document) percentage

sbp · Forex Retention Rules: IT Exporters

Forex Retention for ITES Exporters

Reduced (specific rate to be confirmed from full document) percentage

sbp · Forex Retention Rules: IT Exporters

Incubation program quota for women-led ventures

pasha · Policy Whitepaper: Bridging the Gender Gap i... · minimum

Infrastructure Access

STP facilities and amenities for member companies scope

pseb · Software Technology Parks (STP) Policy · 2018

Investment Types

Seed, Start-up, Expansion, Buyout, Turnaround, Privatization

secp · Private Equity & Venture Capital Fund Rules

Islamabad Technopolis Area

stza · STZA Annual Book 2022-23

Islamabad Technopolis Cost

7.338 billion PKR

stza · STZA Annual Book 2022-23

Islamabad Technopolis Electricity Load

stza · STZA Annual Book 2022-23

IT Companies Registered

2000+ companies

stza · STZA Annual Book 2022-23 · 2022

IT Experts Employed

300000 individuals

stza · STZA Annual Book 2022-23 · 2022

IT Export Target

2.5 billion USD

moitt · MoITT Yearbook 2021-22 · FY2021-22

stza · STZA Annual Book 2022-23 · 2022

IT Sector Budget Allocation

varies by fiscal year PKR

pasha · Policy Whitepaper: Taxation, Regulations, an... · annual

IT sector GDP contribution target

moitt · Digital Pakistan Policy · by 2025

Lahore Knowledge Park Area

stza · STZA Annual Book 2022-23

Legal Basis - ICT Ordinance

Section 3(2A)(c)

fbr · SRO 590(I)/2017: Sales Tax Exemption on IT/I...

Legal Basis - Sales Tax Act

Section 13(2)(a)

fbr · SRO 590(I)/2017: Sales Tax Exemption on IT/I...

Maximum Customer Loss Exposure

Not specified PKR

sbp · Guidelines for Regulatory Sandbox (Digital F...

Minimum Settlement Account Requirement

per SBP directive accounts

sbp · Raast: Instant Payment System

mmWave starting allocation

moitt · 5G Readiness Plan for Pakistan (World Bank /...

New State Life Tower Area

stza · STZA Annual Book 2022-23

Oversight body proposed

Data Protection Authority

moitt · Personal Data Protection Bill 2021 (Consulta...

PABX Additional Lines Fee

1000 PKR per each additional 100 lines

pta · Type Approval Regulations (Devices & Equipme...

Pakistan Startup Investment 2021

365.87 million USD

stza · STZA Annual Book 2022-23 · 2021

Policy Framework

Successor to 2019 Policy version

commerce · e-Commerce Policy 2.0: Draft (2025-30)

Proposed gender-equity startup fund allocation

pasha · Policy Whitepaper: Bridging the Gender Gap i... · annual

Proposed IT Sector Allocation (Public Procurement)

30 percent minimum

pasha · Annual Federal Budget Recommendations

Proposed Skills Development Fund Contribution

1-2 percent of payroll

pasha · Annual Federal Budget Recommendations · annual

PTCL Rural Rollout Obligation

83000 new lines per annum

pta · Telecom Deregulation Policy · until end 2008

Recommended IMT spectrum target

moitt · 5G Readiness Plan for Pakistan (World Bank /...

Research and Development Tax Credit

subject to conditions percent

pasha · Policy Whitepaper: Taxation, Regulations, an...

Retained Foreign Currency Utilization

operational expenses, reinvestment categories

pasha · Survey Report: Evaluating Impact of Increase...

Sectors Covered

additional · Pakistan Investment Policy (IT Sector: 100%...

SME Digital Literacy Budget Allocation

Not specified in summary PKR

commerce · e-Commerce Policy of Pakistan · Annual

Startup funding facility proposed

moitt · Digital Pakistan Policy · seed fund

Tax Administration

Punjab Revenue Authority

additional · Punjab Sales Tax on Services Act 2012

Tax Exemption Duration for Large Enterprises

stza · STZA FAQs: Tax Incentives & Forex Account Gu... · initial term

Technology parks planned

moitt · Digital Pakistan Policy · nationwide

Universal Service Fund

moitt · MoITT Yearbook 2021-22 · cumulative

Women-led startup funding allocation

2-3% percentage

pasha · Policy Whitepaper: Bridging the Gender Gap i... · current

Count

4G Base Stations Deployed

moitt · MoITT Yearbook 2021-22 · 2022

Appellate Tribunal Members

3 (Chairman + Technical + Financial experts)

stza · Special Technology Zones Authority Act 2021

Application Review Period

sbp · Guidelines for Regulatory Sandbox (Digital F... · from complete application

Approvals Committee Quorum

2/3 of total membership

stza · Special Technology Zones Authority Act 2021

Audit frequency

fbr · STZA: Customs SRO 744(I)/2023 (Capital Goods... · per year

Board Members - Maximum

stza · Special Technology Zones Authority Act 2021

Board Members - Minimum

stza · Special Technology Zones Authority Act 2021

1/3 of total membership

stza · Special Technology Zones Authority Act 2021

Call Center Export Earnings

328.7 million USD

pseb · PSEB Annual Reports · FY25

Categories of Payment Systems Covered

sbp · Rules for PSOs & PSPs

Categories of Services Exempted

fbr · SRO 590(I)/2017: Sales Tax Exemption on IT/I...

Certification Categories Defined

moitt · Pakistan Security Standard (PSS) for Cryptog...

Certification Council members

law · Electronic Transactions Ordinance (ETO) 2002

Commission Members Maximum

additional · Competition Act 2010

Commission Members Minimum

additional · Competition Act 2010

Countries with operators investing in 5G

moitt · 5G Readiness Plan for Pakistan (World Bank /... · as of July 2021

Critical Infrastructure Sectors Designated

moitt · National Cybersecurity Policy 2021 (Final)

Designated Reporting Contacts

2 primary and alternate

pta · Telecom-CERT Framework

DFDI Forum Investment Commitments

700 million USD

pseb · PSEB Annual Reports · April 2025

Eligible Investor Categories

secp · Private Equity & Venture Capital Fund Rules

Eligible Use Categories

Multiple (specific count in full document) categories

sbp · Forex Retention Rules: IT Exporters

EMI License Categories

sbp · Regulations for EMIs: Original (2019)

Freelance IT Export Remittances

793.5 million USD

pseb · PSEB Annual Reports · FY25

Government agencies integrated with PSW

additional · Pakistan Single Window (PSW): Customs & Trad...

Government Entity Types Covered

Ministries, divisions, departments, autonomous bodies entity categories

moitt · Pakistan Cloud First Policy (PCFP)

Grounds for removal/blocking under Article 19 limitations

pta · PECA: Online Content Rules 2021

Highest Monthly Export Record

386 million USD

pseb · PSEB Annual Reports · October 2025

ICT Exports FY 2024-25

3.8 billion USD

pseb · PSEB Annual Reports · FY 2024-25

Independent Board Members - Minimum

5 members from private sector

stza · Special Technology Zones Authority Act 2021

INSPIRE Professionals to be Trained

7200 professionals

pseb · PSEB Annual Reports · program duration

INSPIRE Program Government Funding

4.5 billion PKR

pseb · PSEB Annual Reports · 2025

IT Freelancers Registered

50000 freelancers

moitt · MoITT Yearbook 2021-22 · 2022

Maximum Cohort Participants

not specified in available summary entities

secp · SECP Regulatory Sandbox Guidelines

Maximum Dispute Resolution Escalation Days Before SBP Intervention

sbp · Electronic Fund Transfers (EFT) Regulations

NASTP Operational Companies

stza · STZA Annual Book 2022-23 · FY 2022-23

Number of Schedules (Service Categories)

additional · Sindh Sales Tax on Services Act 2011

Number of Service Categories Taxable

50+ service categories

additional · Punjab Sales Tax on Services Act 2012

Operators with 3GPP compliant 5G launches

moitt · 5G Readiness Plan for Pakistan (World Bank /... · as of July 2021

P@SHA Budget Advocacy Priorities

Multiple policy areas

pasha · P@SHA's Commentary on the Federal Budget 202...

P@SHA Member Survey Response Rate

not specified in summary respondents

pasha · Survey Report: Evaluating Impact of Increase...

Parts in the Bill structure

moitt · Personal Data Protection Bill 2023 (Draft)

4 Strategic areas

commerce · e-Commerce Policy of Pakistan

Private sector members on Council

law · Electronic Transactions Ordinance (ETO) 2002

Processing bases typically proposed

moitt · Personal Data Protection Bill 2021 (Consulta...

Provinces with Separate Sales Tax on Services

pasha · Annual Federal Budget Recommendations

pta · Telecom Deregulation Policy

Public Consultation Drafts

moitt · National AI Policy: Consultation Draft V1 (2...

Quorum for Commission Meetings

additional · Competition Act 2010

Recommended women mentorship pairings annually

500+ mentorships

pasha · Policy Whitepaper: Bridging the Gender Gap i... · annual

Registered Call Centers

1400 call centers

pseb · PSEB Annual Reports · 2025

Registered Freelancers

16300 freelancers

pseb · PSEB Annual Reports · 2025

Registered IT Companies

moitt · MoITT Yearbook 2021-22 · 2022

Registered IT Companies

pseb · PSEB Annual Reports · 2025

Registration Bodies

additional · Pakistan Investment Policy (IT Sector: 100%...

Regulatory Bodies Governing IT Sector

pasha · Policy Whitepaper: Taxation, Regulations, an...

Regulatory Frameworks Amended

secp · Digital Lending / NBFC Regulations

Remote workers in Pakistan estimated

Not specified workers

pasha · Position Paper: Taxation on Remote Workers

Reporting Frequency

sbp · Regulations for Electronic Money Institution... · annually

Reporting Frequency (Financial Statements)

Monthly reports

sbp · Licensing & Regulatory Framework for Digital... · monthly

Reporting Frequency (Monthly)

12 reports/year

sbp · Regulations for EMIs: Original (2019) · annual

Reporting Frequency (Prudential Returns)

Quarterly reports

sbp · Licensing & Regulatory Framework for Digital... · quarterly

Required AI Ethics Auditors

3 Minimum Per Agency

moitt · National AI Policy 2025 (Approved) · Per Deploying Entity

Responsible Ministry

1 Ministry of IT & Telecom

moitt · National Freelancing Facilitation Policy (Dr...

Sectors Covered

sbp · Forex Retention Rules: IT Exporters

SIFC Member Agencies

additional · SIFC: IT Sector Framework & Investment Facil...

SkillTech Pakistan Training Target

430000 trainings

pseb · PSEB Annual Reports · 3 years

Software Technology Parks & e-Rozgaar Centers

pseb · PSEB Annual Reports · 2025

Special economic zones designated for IT

moitt · Digital Pakistan Policy · across Pakistan

Special Technology Zones Notified

stza · STZA Annual Book 2022-23 · FY 2022-23

Designated zones as notified by PSEB locations

pseb · Software Technology Parks (STP) Policy · 2018

Subsectors Covered in Survey

software, BPO, data processing, cloud categories

pasha · Survey Report: Evaluating Impact of Increase...

Target PSP Onboarding Timeline

within framework implementation period months

sbp · Raast: Instant Payment System

Target Stakeholder Categories

Multiple categories

commerce · e-Commerce Policy 2.0: Draft (2025-30)

Technology incubators with women-specific programs

12-15 facilities

pasha · Policy Whitepaper: Bridging the Gender Gap i... · current

Technology Zones Established

stza · STZA FAQs: Tax Incentives & Forex Account Gu... · as of 2023

Testing Phase Extensions Allowed

not specified in available summary extensions

secp · SECP Regulatory Sandbox Guidelines

Deadline

Annual Compliance Report Submission

March 31 annually

stza · STZA FAQs: Tax Incentives & Forex Account Gu... · fiscal year

Annual Renewal Deadline

Before expiration of current registration date

pseb · Software Technology Parks (STP) Policy · annual

Annual report submission

moitt · Digital Nation Pakistan Act 2025 · after close of financial year

Annual Report Submission to Government

additional · Competition Act 2010 · after fiscal year end

Annual Tax Return Filing

pasha · Policy Whitepaper: Taxation, Regulations, an... · annual

Appeal Filing Window

stza · STZA FAQs: Tax Incentives & Forex Account Gu... · from determination date

law · Prevention of Electronic Crimes Act (PECA) 2...

Appeal Period Against Registrar Orders

3 months from decision date

law · Copyright Ordinance 1962: IT/Software Amendm...

Appeal to Appellate Tribunal

30 days from impugned order

stza · Special Technology Zones Authority Act 2021

Appeal to High Court from Authority review order

pta · PECA: Online Content Rules 2021

Appeal to Supreme Court

60 days from Appellate Tribunal order

stza · Special Technology Zones Authority Act 2021

Attestation and notarization exemption period

2 years from commencement

law · Electronic Transactions Ordinance (ETO) 2002

Audit Submission Frequency

moitt · National Cybersecurity Policy 2021 (Final) · annual

Authority response time to fake information complaints

law · PECA Amendment Bill (2025)

Authority review application

law · Prevention of Electronic Crimes Act (PECA) 2...

Board Member Term

stza · Special Technology Zones Authority Act 2021

Breach notification to Commission

moitt · Personal Data Protection Bill 2023 (Draft)

Budget Submission to National Assembly

pasha · Annual Federal Budget Recommendations · annually

CERT Incident Reporting

moitt · MoITT Yearbook 2021-22

Chairperson Term

3 years, renewable

stza · Special Technology Zones Authority Act 2021

Charge satisfaction intimation

secp · Companies Act 2017

Commencement Date

August 16, 2022

pta · Type Approval Regulations (Devices & Equipme...

Comment period for position paper

As published by P@SHA

pasha · Position Paper: Taxation on Remote Workers

Company registration lead time before first shipment

additional · Pakistan Single Window (PSW): Customs & Trad...

Complaint Resolution Timeframe

sbp · Rules for PSOs & PSPs

Compliance Report Submission

moitt · National AI Policy 2025 (Approved) · Calendar Year

Consultation period

moitt · Personal Data Protection Bill 2021 (Consulta...

Consultation Period

Stakeholder consultation open

commerce · e-Commerce Policy 2.0: Draft (2025-30) · 2025

Council decision timeline

90 days maximum days

law · Electronic Transactions Ordinance (ETO) 2002

Council establishment deadline

60 days from promulgation

law · Electronic Transactions Ordinance (ETO) 2002

Court petition decision timeline

secp · Companies Act 2017

Critical Incident Initial Report

Immediate notification upon discovery

pta · Telecom-CERT Framework

Customer Complaint Resolution Period

sbp · Electronic Fund Transfers (EFT) Regulations

Data preservation period

law · Prevention of Electronic Crimes Act (PECA) 2...

Draft Release Year

moitt · National AI Policy: Consultation Draft V1 (2...

E-filing Response Period for Short Levy

additional · KPK Finance Act

Economic Impact Assessment - Zone Developers

5 years from agreement signing

stza · Special Technology Zones Authority Act 2021

Economic Impact Assessment - Zone Enterprises

1 year from operations commencement

stza · Special Technology Zones Authority Act 2021

fbr · SRO 590(I)/2017: Sales Tax Exemption on IT/I...

sbp · Forex Retention Rules: IT Exporters

Effective date (upon enactment)

moitt · Personal Data Protection Bill 2023 (Draft)

Effective Date of Act

additional · Punjab Sales Tax on Services Act 2012

Emergency compliance window

pta · PECA: Online Content Rules 2021

Failed Transfer Re-credit Timeline

3 business days

sbp · Electronic Fund Transfers (EFT) Regulations

Forex Account Registration with SBP

stza · STZA FAQs: Tax Incentives & Forex Account Gu... · from account opening

Framework Implementation Period

6 months from effective date

pta · Telecom-CERT Framework · 6 months

Framework Issuance

sbp · Raast: Instant Payment System

FTR Extension Through

pasha · P@SHA's Commentary on the Federal Budget 202...

Grievance officer complaint redressal timeline

pta · PECA: Online Content Rules 2021

Guidelines Issuance

secp · SECP Regulatory Sandbox Guidelines

Implementation Date

secp · Digital Lending / NBFC Regulations

Implementation Guidelines Timeline

Sequential Phased rollout expected

commerce · e-Commerce Policy of Pakistan · 2019 onward

Implementation Phasing

Phased approach with critical systems prioritized implementation model

moitt · Pakistan Cloud First Policy (PCFP)

Implementation Start

Post-consultation finalization TBD

commerce · e-Commerce Policy 2.0: Draft (2025-30) · 2025

Import benefit eligibility window

fbr · STZA: Customs SRO 744(I)/2023 (Capital Goods... · from development agreement date or license issuance

Incentive Period - Zone Developers

10 years from Development Agreement signing

stza · Special Technology Zones Authority Act 2021

Incentive Period - Zone Enterprises

10 years from license issuance

stza · Special Technology Zones Authority Act 2021

Incident Notification Period

Prompt notification hours

sbp · Licensing & Regulatory Framework for Digital...

Incident Reporting Window

moitt · National Cybersecurity Policy 2021 (Final)

Initial blocking period for unlawful content

law · PECA Amendment Bill (2025)

LDI Rollout (5 of 13 PTCL Regions)

1 year from license award

pta · Telecom Deregulation Policy · from license award

LDI Rollout (All 13 PTCL Regions)

3 years from license award

pta · Telecom Deregulation Policy · from license award

License Application Processing

sbp · Regulations for Electronic Money Institution... · maximum

License Application Processing

sbp · Rules for PSOs & PSPs

License Renewal Cycle

sbp · Rules for PSOs & PSPs

License Renewal Period

sbp · Regulations for EMIs: Original (2019)

License Validity

pta · Telecom Deregulation Policy

Lump-sum Tax Arrears Rebate Validity

additional · KPK Finance Act

Mandatory Conversion Timeline

not specified in summary days

pasha · Survey Report: Evaluating Impact of Increase...

Mandatory PSW electronic submission for formalities

additional · Pakistan Single Window (PSW): Customs & Trad...

Material Change Notification

additional · SIFC: IT Sector Framework & Investment Facil... · post-change

Maximum content blocking extension period

law · PECA Amendment Bill (2025)

Maximum Fund Life

secp · Private Equity & Venture Capital Fund Rules

Meeting notice requirement for Authority

7 days advance notice

law · PECA Amendment Bill (2025)

Merger First Phase Review

additional · Competition Act 2010

Merger Second Phase Review

additional · Competition Act 2010

Ministry of IT Commissioning Date

pasha · Survey Report: Evaluating Impact of Increase... · survey year

Monthly Return Filing Due Date

15th day of following month

additional · Sindh Sales Tax on Services Act 2011

Name reservation period

secp · Companies Act 2017

National AI Registry Launch

moitt · National AI Policy 2025 (Approved) · From Effective Date

One Window Portal Phase-I Target

stza · STZA Annual Book 2022-23

Original Effective Date

sbp · Regulations for EMIs: Original (2019)

Partial shipment completion period

fbr · STZA: Customs SRO 744(I)/2023 (Capital Goods... · from date of first import

Pilot Phase Duration

As determined by SBP approval months

sbp · Licensing & Regulatory Framework for Digital...

Police Seizure Restoration Application

15 days from seizure

law · Copyright Ordinance 1962: IT/Software Amendm...

Policy Approval Year

moitt · National AI Policy: Consultation Draft V1 (2...

Policy Effective Date

moitt · National AI Policy 2025 (Approved)

Policy Implementation Completion

moitt · National Cybersecurity Policy 2021 (Final)

Policy implementation review

moitt · Digital Pakistan Policy · mid-term assessment

Policy implementation target

Subject to FBR legislative process

pasha · Position Paper: Taxation on Remote Workers

Policy Issuance Year

commerce · e-Commerce Policy of Pakistan

Policy Issuance Year

moitt · Pakistan Cloud First Policy (PCFP)

Policy Validity

5 years from implementation

pta · Telecom Deregulation Policy

pseb · Software Technology Parks (STP) Policy · 2018

additional · Pakistan Investment Policy (IT Sector: 100%...

Post-Testing License Application Deadline

not specified in available summary days

secp · SECP Regulatory Sandbox Guidelines

Pre-Transaction Fee Disclosure Requirement

0 seconds delay allowed

sbp · Electronic Fund Transfers (EFT) Regulations

Prime Minister appointment of Authority replacements

moitt · Digital Nation Pakistan Act 2025 · from vacancy

Prior publication of rules and regulations

30 days minimum days

law · Electronic Transactions Ordinance (ETO) 2002

PTA complaint decision timeline

pta · PECA: Online Content Rules 2021

PTCL Exclusive Rights Expiry

pta · Telecom Deregulation Policy

Quarterly Advance Tax Installment

Quarterly per quarter

additional · Sindh Sales Tax on Services Act 2011

Quarterly Reporting Requirement

additional · SIFC: IT Sector Framework & Investment Facil... · quarter-end

Re-certification Validity Period

moitt · Pakistan Security Standard (PSS) for Cryptog...

Real-time collection maximum

law · Prevention of Electronic Crimes Act (PECA) 2...

Recommended target for spectrum release

2022/early 2023

moitt · 5G Readiness Plan for Pakistan (World Bank /...

Record Retention Period

additional · Sindh Sales Tax on Services Act 2011

Registration and officer appointment deadline

3 months from October 13, 2021

pta · PECA: Online Content Rules 2021

Removal of difficulties power

moitt · Digital Nation Pakistan Act 2025 · from commencement

Reporting Frequency

Monthly reports

sbp · Guidelines for Regulatory Sandbox (Digital F... · during testing

Respondent reply to Court summons

secp · Companies Act 2017

Return Filing Frequency

additional · Punjab Sales Tax on Services Act 2012

SECP Registration Window

additional · SIFC: IT Sector Framework & Investment Facil... · post-approval

Special resolution notice period

secp · Companies Act 2017

Spectrum Auction Completion

moitt · MoITT Yearbook 2021-22 · FY2021-22

Spectrum Withdrawal (No Rollout)

18 months from spectrum award

pta · Telecom Deregulation Policy

Stamp duty exemption period

2 years from commencement

law · Electronic Transactions Ordinance (ETO) 2002

Standard compliance window for removal/blocking

pta · PECA: Online Content Rules 2021

Standard Effective Year

moitt · Pakistan Security Standard (PSS) for Cryptog...

Standard Incident Report

24-72 hours from detection

pta · Telecom-CERT Framework

STR Filing Timeline

sbp · Regulations for Electronic Money Institution... · maximum

STZA Act Enactment

stza · STZA Annual Book 2022-23

Successor draft released

moitt · Personal Data Protection Bill 2021 (Consulta...

Target for Singapore half-city 5G coverage

moitt · 5G Readiness Plan for Pakistan (World Bank /...

Tax Year Commencement Date

fbr · Income Tax Ordinance 2001: Amended (Sections... · annual

Tax-Free Status Expiry

secp · Private Equity & Venture Capital Fund Rules

Testing Period Duration

not specified in available summary months

secp · SECP Regulatory Sandbox Guidelines

Traffic data retention minimum

law · Prevention of Electronic Crimes Act (PECA) 2...

Tribunal appeal window to Supreme Court

law · PECA Amendment Bill (2025)

Tribunal case resolution deadline

law · PECA Amendment Bill (2025)

Tribunal Member Maximum Age

stza · Special Technology Zones Authority Act 2021

Unauthorized Transfer Reporting Window for Full Protection

sbp · Electronic Fund Transfers (EFT) Regulations

Vacancy appointment window for Authority

law · PECA Amendment Bill (2025)

Vacancy appointment window for Tribunal

law · PECA Amendment Bill (2025)

Withholding Tax Return Submission

pasha · Policy Whitepaper: Taxation, Regulations, an... · quarterly

Penalty

Child pornography

7 years imprisonment or Rs. 5 million fine imprisonment/fine

law · Prevention of Electronic Crimes Act (PECA) 2...

Consequence of Improper Exemption Claim

Tax assessment plus applicable surcharges and penalties

fbr · FBR Clarification on IT Export Tax Exemption

Criminal offense penalty for repeated violations

3 years imprisonment

moitt · Personal Data Protection Bill 2023 (Draft)

Cyber terrorism

14 years imprisonment or Rs. 50 million fine imprisonment/fine

law · Prevention of Electronic Crimes Act (PECA) 2...

Data retention failure (first offense)

Rs. 10 million fine

law · Prevention of Electronic Crimes Act (PECA) 2...

Documentation Requirement for Audit Trail

Maintain records

fbr · SRO 590(I)/2017: Sales Tax Exemption on IT/I...

Enhanced Fine for Subsequent Offences

law · Copyright Ordinance 1962: IT/Software Amendm...

False certificate offence - maximum fine

10000000 Rupees

law · Electronic Transactions Ordinance (ETO) 2002

False information/subscriber offence - maximum fine

10000000 Rupees

law · Electronic Transactions Ordinance (ETO) 2002

False information/subscriber offence - maximum imprisonment

law · Electronic Transactions Ordinance (ETO) 2002

Fine for non-PSW mandatory submissions

PKR 10,000 currency

additional · Pakistan Single Window (PSW): Customs & Trad... · per instance

FTR Underpayment Penalty

Standard income tax penalties

pasha · P@SHA's Commentary on the Federal Budget 202...

General Copyright Infringement Penalty

2 years imprisonment or Rs. 100,000 fine imprisonment/fine

law · Copyright Ordinance 1962: IT/Software Amendm...

7 years imprisonment imprisonment/fine

law · Prevention of Electronic Crimes Act (PECA) 2...

Interference with critical infrastructure

7 years imprisonment or Rs. 10 million fine imprisonment/fine

law · Prevention of Electronic Crimes Act (PECA) 2...

Late Compliance Report Filing

stza · STZA FAQs: Tax Incentives & Forex Account Gu... · per instance

Late Filing FTR Surcharge

0.1 percent per month

pasha · Annual Federal Budget Recommendations

Late Filing Penalty

as specified under Income Tax Ordinance

pasha · Policy Whitepaper: Taxation, Regulations, an...

Late NTN Registration

additional · Pakistan Investment Policy (IT Sector: 100%...

Late Reporting Fine

10,000 PKR per day

sbp · Rules for PSOs & PSPs

LDI Performance Bond

pta · Telecom Deregulation Policy

Maximum Administrative Penalty

moitt · National Cybersecurity Policy 2021 (Final)

Maximum Administrative Penalty for Non-compliance

sbp · Electronic Fund Transfers (EFT) Regulations

Maximum Criminal Fine for Non-Compliance

25,000,000 Rupees

additional · Competition Act 2010

Maximum daily costs for Court delay

secp · Companies Act 2017 · per day

Maximum Daily Penalty for Continuing Violation

1,000,000 Rupees

additional · Competition Act 2010 · per day

Maximum fine for fake information dissemination

law · PECA Amendment Bill (2025)

Maximum imprisonment for fake information dissemination

law · PECA Amendment Bill (2025)

Maximum monetary penalty for non-compliance

500,000,000 Rupees

pta · PECA: Online Content Rules 2021

Maximum Penalty for Chapter II Violations

75,000,000 Rupees

additional · Competition Act 2010

Maximum tier-one penalty (most serious violations)

moitt · Personal Data Protection Bill 2023 (Draft)

Maximum tier-two penalty (lesser violations)

50 million PKR or 3% global turnover

moitt · Personal Data Protection Bill 2023 (Draft)

Minimum Administrative Penalty

500 thousand PKR

moitt · National Cybersecurity Policy 2021 (Final)

Non-Compliance Fine

Up to 50 million PKR

pta · Telecom-CERT Framework

Non-Compliance Fine (Major)

sbp · Regulations for Electronic Money Institution... · per violation

Non-Compliance Fine (Minor)

sbp · Regulations for Electronic Money Institution... · per violation

Non-compliance Penalties

As per BCOE regulations PKR

sbp · Licensing & Regulatory Framework for Digital...

Non-compliance Penalties

as per SBP enforcement framework PKR

sbp · Raast: Instant Payment System · per violation

Non-Compliance Penalties

Standard SBP penalties apply

sbp · Forex Retention Rules: IT Exporters

Non-Compliance Penalty

Suspension or cancellation of STP status status

pseb · Software Technology Parks (STP) Policy · on-going

Non-Compliance Penalty Rate

per SBP regulations %

pasha · Survey Report: Evaluating Impact of Increase...

Non-compliance penalty structure

Per general Ordinance provisions PKR/percentage

pasha · Position Paper: Taxation on Remote Workers

Non-Registration Penalty (Minimum)

additional · Sindh Sales Tax on Services Act 2011

Non-Registration Penalty (Percentage)

75 percent of tax involved

additional · Sindh Sales Tax on Services Act 2011

Offence and Penalty Provisions

Section 182 onwards

fbr · Income Tax Ordinance 2001: Amended (Sections...

Penalty for Non-Compliance with RIMS/E-invoicing

200000 PKR or 5% of tax involved, whichever is higher

additional · KPK Finance Act · per instance

Penalty for Non-compliant Product Deployment

Product Recall enforcement action

moitt · Pakistan Security Standard (PSS) for Cryptog...

Penalty for Non-Registration

as prescribed fine and/or imprisonment

additional · Punjab Sales Tax on Services Act 2012

Privacy violation and system damage - maximum fine

law · Electronic Transactions Ordinance (ETO) 2002

Unauthorized access to information system

3 months imprisonment or Rs. 50,000 fine imprisonment/fine

law · Prevention of Electronic Crimes Act (PECA) 2...

Unauthorized Testing Penalty

Not specified PKR

sbp · Guidelines for Regulatory Sandbox (Digital F...

Unlicensed Operation Fine

sbp · Regulations for EMIs: Original (2019)

Rate

Additional Tax for Unregistered Persons

additional · Punjab Sales Tax on Services Act 2012

Advocated IT Services Rate

additional · Punjab Sales Tax on Services Act 2012

AI Startup Tax Incentive

moitt · National AI Policy 2025 (Approved) · First 3 Years

Alternative Maximum Penalty Percentage

10 percent of annual turnover

additional · Competition Act 2010

Annual Compliance Review Requirement

Mandatory per year

moitt · Pakistan Security Standard (PSS) for Cryptog... · annual

Annual PTA Regulatory Fee

0.5 % of gross revenue

pta · Telecom Deregulation Policy · annual

Applicable Sales Tax Rate Without Exemption

fbr · SRO 590(I)/2017: Sales Tax Exemption on IT/I...

Application Fee

not specified in available summary PKR

secp · SECP Regulatory Sandbox Guidelines

Audit Frequency

Quarterly reports to PTA

pta · Telecom-CERT Framework · quarterly

Authority meeting quorum

two Members including Chairperson members

moitt · Digital Nation Pakistan Act 2025

Authority member term

moitt · Digital Nation Pakistan Act 2025

Broadcasting Organization Rights Term

25 years from year following broadcast

law · Copyright Ordinance 1962: IT/Software Amendm...

Capital Adequacy Ratio (CAR)

sbp · Regulations for Electronic Money Institution... · minimum

Capital Gains Tax Exemption (VC/PE Proposed)

pasha · Annual Federal Budget Recommendations · on share disposals by qualifying funds

Capital Gains Tax Exemption Period

additional · SIFC: IT Sector Framework & Investment Facil...

Capital Gains Tax Rate (PE/VC Transactions)

secp · Private Equity & Venture Capital Fund Rules

Capital Repatriation

additional · Pakistan Investment Policy (IT Sector: 100%...

Category A withholding rate

Per applicable salary tax slabs percentage

pasha · Position Paper: Taxation on Remote Workers

Category B withholding rate

To be specified percentage

pasha · Position Paper: Taxation on Remote Workers

Cement Industry Royalty Enhancement (Year 1 of 5)

350 to 385 PKR per ton

additional · KPK Finance Act · FY 2026-27

Cinematographic Works Copyright Term

50 years from year of first publication

law · Copyright Ordinance 1962: IT/Software Amendm...

Cloud-First Default Requirement

100% for new IT systems and modernization projects percentage

moitt · Pakistan Cloud First Policy (PCFP)

Commission meeting quorum

three-fourths of members including Chair members

moitt · Digital Nation Pakistan Act 2025

Commission meetings

1 meeting minimum

moitt · Digital Nation Pakistan Act 2025 · every 6 months

Concessionary Tax Rate

Concessionary rate for STP companies percentage

pseb · Software Technology Parks (STP) Policy · 2018

Consent withdrawal validity requirement

100 % equivalent effort to consent

moitt · Personal Data Protection Bill 2023 (Draft)

Corporate Income Tax Rate

pasha · Policy Whitepaper: Taxation, Regulations, an... · annual

Corporate Tax Rate (IT Sector)

additional · SIFC: IT Sector Framework & Investment Facil...

Corporate Tax Rate for Companies

fbr · Income Tax Ordinance 2001: Amended (Sections...

Cross-Border Provisions

Trade facilitation coverage scope area

commerce · e-Commerce Policy 2.0: Draft (2025-30)

Customs Duty Exemption

100% on Capital Goods imports

stza · Special Technology Zones Authority Act 2021

Customs Duty Exemption

100% on capital goods

stza · STZA Annual Book 2022-23 · per SRO 744(I)/2023

Customs duty exemption

fbr · STZA: Customs SRO 744(I)/2023 (Capital Goods...

Customs Duty Exemption on Equipment

stza · STZA FAQs: Tax Incentives & Forex Account Gu... · approved imports

Customs Duty on E-commerce Shipments

Defer to FBR Policy directs FBR to establish rates

commerce · e-Commerce Policy of Pakistan

Cyber stalking (minor victim)

5 years or Rs. 10 million imprisonment/fine

law · Prevention of Electronic Crimes Act (PECA) 2...

Data Residency Compliance Requirement

Mandatory for sensitive/critical data categorical

moitt · Pakistan Cloud First Policy (PCFP)

Default Surcharge Rate on Unpaid Tax

18 percent per annum

additional · Sindh Sales Tax on Services Act 2011

Digital jobs creation target

moitt · Digital Pakistan Policy · by 2025

Digital skills training completion gap

40% percentage point difference

pasha · Policy Whitepaper: Bridging the Gender Gap i... · gender gap

Digital Transaction Fee Cap

Pending SBP determination Percentage

commerce · e-Commerce Policy of Pakistan

Dividend Tax Rate

fbr · Income Tax Ordinance 2001: Amended (Sections...

Document acceptance rate target under PSW

additional · Pakistan Single Window (PSW): Customs & Trad... · electronic submission

Duty on IT equipment imports (general category)

additional · Pakistan Single Window (PSW): Customs & Trad...

Duty repayment if disposed 3–4 years (Ch.84-85)

fbr · STZA: Customs SRO 744(I)/2023 (Capital Goods...

Duty repayment if disposed 4–5 years (Ch.84-85)

fbr · STZA: Customs SRO 744(I)/2023 (Capital Goods...

Duty repayment if disposed after 5 years (Ch.84-85)

fbr · STZA: Customs SRO 744(I)/2023 (Capital Goods...

Duty repayment if disposed within 3 years (Ch.84-85)

fbr · STZA: Customs SRO 744(I)/2023 (Capital Goods...

Equipment Categories Requiring Type Approval

8 main categories

pta · Type Approval Regulations (Devices & Equipme...

ESFCA Retention Percentage

pasha · Survey Report: Evaluating Impact of Increase...

Expanded coverage with sub-1 GHz spectrum

moitt · 5G Readiness Plan for Pakistan (World Bank /...

Export of Services Withholding Rate

fbr · Income Tax Ordinance 2001: Amended (Sections...

Fixed Transaction Rate (FTR)

pasha · P@SHA's Commentary on the Federal Budget 202... · Tax Year 2029

Foreign employer withholding obligation

Variable by arrangement type percentage

pasha · Position Paper: Taxation on Remote Workers

Foreign Ownership Limit

additional · Pakistan Investment Policy (IT Sector: 100%...

Freelance Export Growth

pseb · PSEB Annual Reports · YoY

pasha · Annual Federal Budget Recommendations · annual

Global 5G subscription forecast by 2026

moitt · 5G Readiness Plan for Pakistan (World Bank /...

Global mobile traffic share from 5G by 2026

moitt · 5G Readiness Plan for Pakistan (World Bank /...

Income Tax Exemption

100% under Income Tax Ordinance 2001

stza · Special Technology Zones Authority Act 2021

Income Tax Exemption Rate

stza · STZA FAQs: Tax Incentives & Forex Account Gu... · up to 10 years

Income Tax Exemption Rate

fbr · FBR Clarification on IT Export Tax Exemption

Interchange Fee Cap

subject to SBP fee regulation PKR

sbp · Raast: Instant Payment System · per transaction

IT and ITeS export revenue target

moitt · Digital Pakistan Policy · by 2025

IT Export Tax Concession Rate

pasha · Policy Whitepaper: Taxation, Regulations, an... · annual

IT Exports YoY Growth

moitt · MoITT Yearbook 2021-22 · FY2021-22

IT Sector Growth

stza · STZA Annual Book 2022-23 · 2022

LDI APC Retention (Incoming International)

0.06 USD per minute

pta · Telecom Deregulation Policy · up to

LDI License Fee

500000 USD equivalent in Pak rupees

pta · Telecom Deregulation Policy

Leniency First-Mover Reward

100 percent priority for first disclosure

additional · Competition Act 2010

Liquid Asset Ratio

sbp · Regulations for EMIs: Original (2019)

Liquidity Coverage Ratio

Per SBP requirements percentage

sbp · Licensing & Regulatory Framework for Digital...

Literary/Dramatic/Musical/Artistic Works Copyright Term

50 years from year following author's death

law · Copyright Ordinance 1962: IT/Software Amendm...

10000 USD equivalent in Pak rupees

pta · Telecom Deregulation Policy

Local Partner Requirement

additional · Pakistan Investment Policy (IT Sector: 100%...

Mandatory Liquid Assets

sbp · Regulations for Electronic Money Institution... · of customer funds

Masterplan review

1 review minimum

moitt · Digital Nation Pakistan Act 2025 · annually

Maximum ATM Withdrawal Fee (Regulated Tariff)

sbp · Electronic Fund Transfers (EFT) Regulations

Maximum Author Assignment Period

10 years from calendar year following assignment

law · Copyright Ordinance 1962: IT/Software Amendm...

Maximum Export Retention Percentage

stza · STZA FAQs: Tax Incentives & Forex Account Gu... · per transaction

Maximum fine for minor breaches (indicative)

moitt · Personal Data Protection Bill 2021 (Consulta... · Annual global turnover

Maximum penalty (indicative range for serious breaches in comparable frameworks)

moitt · Personal Data Protection Bill 2021 (Consulta... · Annual global turnover

Minimum Export Retention Percentage

stza · STZA FAQs: Tax Incentives & Forex Account Gu... · per transaction

Minimum retention period (Chapters 84–85)

fbr · STZA: Customs SRO 744(I)/2023 (Capital Goods... · from date of importation

Minimum retention period (other goods)

fbr · STZA: Customs SRO 744(I)/2023 (Capital Goods... · from date of importation

Minimum System Uptime

sbp · Rules for PSOs & PSPs · annually

Minimum Tax Rate on Income under Section 113

fbr · Income Tax Ordinance 2001: Amended (Sections...

Minimum Withholding Tax Rate

additional · Punjab Sales Tax on Services Act 2012

NCCIA Director General term

3 years non-extendable

law · PECA Amendment Bill (2025)

Overseas Card Transaction Tax Reduction

pasha · P@SHA's Commentary on the Federal Budget 202... · FY 2026-27

Oversight Committee independent member term

moitt · Digital Nation Pakistan Act 2025

Oversight Committee meetings

1 meeting minimum

moitt · Digital Nation Pakistan Act 2025 · every quarter

Performers/Phonogram Producers Rights Term

50 years from end of year of fixation or performance

law · Copyright Ordinance 1962: IT/Software Amendm...

Policy Coverage Duration

commerce · e-Commerce Policy 2.0: Draft (2025-30) · 2025-2030

moitt · National Freelancing Facilitation Policy (Dr...

Previous Mandatory Surrender Rate

Not specified in available excerpt percentage

sbp · Forex Retention Rules: IT Exporters

Processing Fee - SRD/IoT

2500 PKR (local) / USD 50 (foreign)

pta · Type Approval Regulations (Devices & Equipme... · per application

Processing Fee - Standard Equipment

5000 PKR (local) / USD 100 (foreign)

pta · Type Approval Regulations (Devices & Equipme... · per application

Profit Repatriation

additional · Pakistan Investment Policy (IT Sector: 100%...

Property Tax Exemption

stza · Special Technology Zones Authority Act 2021

Quorum for Authority meetings

5 members including 2 ex-officio and Chairperson

law · PECA Amendment Bill (2025)

R&D Fund Contribution

1 % of gross revenue

pta · Telecom Deregulation Policy · annual

Recommended 5G population coverage obligation

moitt · 5G Readiness Plan for Pakistan (World Bank /... · within 3 years of license

Records and Phonograms Copyright Term

50 years from year of first publication

law · Copyright Ordinance 1962: IT/Software Amendm...

Reduced Rate for Restaurant/Hotel via Digital Payment

additional · KPK Finance Act

Reduced withholding tax rate for IT exports

moitt · Digital Pakistan Policy · on export remittances

Reported Cash Flow Benefit Rating

not specified in summary scale

pasha · Survey Report: Evaluating Impact of Increase...

Restaurant and Hotel Services Tax Rate (non-corporate hostels)

additional · KPK Finance Act

Restaurant and Hotel Services Tax Rate (stand-alone restaurants and hotels)

additional · KPK Finance Act

Risk Weight Assets

Regulatory prescribed percentage

secp · Digital Lending / NBFC Regulations

Safeguarding Requirement

sbp · Regulations for EMIs: Original (2019)

Sales Tax Exemption

100% under Sales Tax Act 1990

stza · Special Technology Zones Authority Act 2021

Sales Tax Exemption Rate

fbr · SRO 590(I)/2017: Sales Tax Exemption on IT/I...

Sales Tax on Digital Services

applicable rate percent

pasha · Policy Whitepaper: Taxation, Regulations, an...

Sales Tax Relief on Imports

Available on eligible IT equipment percentage

pseb · Software Technology Parks (STP) Policy · 2018

not specified in available summary PKR

secp · SECP Regulatory Sandbox Guidelines

Sandbox Success Rate Threshold

moitt · National AI Policy 2025 (Approved) · Exit to Market

Singapore 5G spectrum cost per MHz per capita

moitt · 5G Readiness Plan for Pakistan (World Bank /...

Standard Capital Gains Tax Rate

secp · Private Equity & Venture Capital Fund Rules

Standard Sales Tax Rate (Services)

pasha · Annual Federal Budget Recommendations

Standard Sales Tax Rate on IT Services

additional · Sindh Sales Tax on Services Act 2011

Standard Sales Tax Rate on Services

additional · Punjab Sales Tax on Services Act 2012

Standard Sales Tax Rate on Services

additional · KPK Finance Act

Startup Payment Deductibility

100 percent upfront

pasha · P@SHA's Commentary on the Federal Budget 202... · FY 2026-27

Super Tax on High Earning Persons

fbr · Income Tax Ordinance 2001: Amended (Sections...

System Uptime Requirement

sbp · Raast: Instant Payment System · annually

Take-home pay differential identified

Under analysis percentage

pasha · Position Paper: Taxation on Remote Workers

Target women entrepreneurship participation increase

50% percentage increase

pasha · Policy Whitepaper: Bridging the Gender Gap i... · 5-year target

Targeted cargo release time for low-risk IT shipments

additional · Pakistan Single Window (PSW): Customs & Trad...

Tax Credit for Investment

fbr · Income Tax Ordinance 2001: Amended (Sections...

Tax Exemption on IT Exports

moitt · MoITT Yearbook 2021-22

Telecommunication Services Tax Rate

additional · KPK Finance Act

Testing Period Duration

sbp · Guidelines for Regulatory Sandbox (Digital F... · initial term, extendable

Trade Surplus Increase

pseb · PSEB Annual Reports · YoY comparison

Transaction Success Rate Requirement

sbp · Rules for PSOs & PSPs · monthly

Type Approval Certificate Fee - Mobile/Satellite/Radio

5000 PKR (local) / USD 100 (imported)

pta · Type Approval Regulations (Devices & Equipme...

Type Approval Certificate Fee - SRD/IoT

2500 PKR (local) / USD 50 (imported)

pta · Type Approval Regulations (Devices & Equipme...

1.5 % of gross revenue

pta · Telecom Deregulation Policy · maximum

Withholding Tax on Zone Dividends

stza · STZA FAQs: Tax Incentives & Forex Account Gu... · qualifying distributions

Women business owner registration rate

8-12% percentage

pasha · Policy Whitepaper: Bridging the Gender Gap i... · 2022-2023

Threshold

Accredited Testing Laboratories Required

moitt · Pakistan Security Standard (PSS) for Cryptog...

AEO program processing time guarantee

additional · Pakistan Single Window (PSW): Customs & Trad... · business hours

Annual Export Revenue Target

additional · SIFC: IT Sector Framework & Investment Facil... · annual

Applicant Capital Requirement

Not specified PKR

sbp · Guidelines for Regulatory Sandbox (Digital F...

Broadband Penetration Target

moitt · MoITT Yearbook 2021-22 · 2023

Business registration processing time target

pasha · Policy Whitepaper: Bridging the Gender Gap i... · proposed

Cash Transaction Exemption Threshold

additional · KPK Finance Act · per tax period (aggregate)

Category B annual income threshold

To be determined by FBR PKR

pasha · Position Paper: Taxation on Remote Workers · annual

Compensation Award Limit to Magistrate

50 percent of fine imposed

law · Copyright Ordinance 1962: IT/Software Amendm...

Consent validity requirement

4 conditions (free, specific, informed, unambiguous)

moitt · Personal Data Protection Bill 2023 (Draft)

Current ST-4 Certificate Turnover Limit

100 million PKR

pasha · Annual Federal Budget Recommendations · annual

Customer Fund Safeguarding Period

sbp · Rules for PSOs & PSPs

Customer Limit During Testing

not specified in available summary number

secp · SECP Regulatory Sandbox Guidelines

Data breach notification threshold

Likely harmonized with international standards

moitt · Personal Data Protection Bill 2021 (Consulta...

Data Breach Notification Threshold

moitt · National Cybersecurity Policy 2021 (Final)

Data Localization Threshold

moitt · National AI Policy 2025 (Approved) · Trigger for Local Storage

Data Protection Officer exemption threshold

moitt · Personal Data Protection Bill 2023 (Draft)

Data Protection Officer requirement threshold

Not specified in available summary

moitt · Personal Data Protection Bill 2021 (Consulta...

Disclosure Requirements

secp · Digital Lending / NBFC Regulations

Dominant Position Market Share Presumption

additional · Competition Act 2010

Employee Loan Exemption Threshold

fbr · Income Tax Ordinance 2001: Amended (Sections...

FTR Applicability

All banking transactions

pasha · P@SHA's Commentary on the Federal Budget 202...

Full KYC Transaction Limit

varies by participant PKR

sbp · Raast: Instant Payment System · per transaction

Government contract reporting threshold

PKR 10 million Rupees

pasha · Policy Whitepaper: Bridging the Gender Gap i... · annual

Input Tax Carry Forward Limit

additional · Sindh Sales Tax on Services Act 2011

IT Park Land Allocation

additional · SIFC: IT Sector Framework & Investment Facil...

IT Services Sector Export Threshold

pasha · Survey Report: Evaluating Impact of Increase...

KYC Transaction Threshold

sbp · Regulations for Electronic Money Institution... · per transaction

LDI Infrastructure Ownership Year 1

pta · Telecom Deregulation Policy · year 1

LDI Infrastructure Ownership Year 2

pta · Telecom Deregulation Policy · year 2

LDI Infrastructure Ownership Year 3

pta · Telecom Deregulation Policy · year 3

Limited KYC Transaction Limit

varies by participant PKR

sbp · Raast: Instant Payment System · per transaction

Low-Cost Housing Loan Interest Tax Credit Threshold

fbr · Income Tax Ordinance 2001: Amended (Sections...

Mandatory Multi-Factor Authentication Threshold

sbp · Electronic Fund Transfers (EFT) Regulations

Mandatory Registration Threshold

additional · Sindh Sales Tax on Services Act 2011 · annual gross receipts

Mandatory Registration Threshold

varies by service category PKR annual turnover

additional · Punjab Sales Tax on Services Act 2012

Maximum private company members

secp · Companies Act 2017

Maximum Testing Duration

not specified in available summary time period

secp · SECP Regulatory Sandbox Guidelines

Minimum broadband speed target

moitt · Digital Pakistan Policy · by 2025

Minimum Capital - Category I

500 million PKR

sbp · Regulations for EMIs: Original (2019)

Minimum Capital - Category II

100 million PKR

sbp · Regulations for EMIs: Original (2019)

Minimum Capital Adequacy Ratio (CAR)

Above prescribed minimum percentage

sbp · Licensing & Regulatory Framework for Digital...

Minimum Capital for PSO

sbp · Rules for PSOs & PSPs

Minimum Capital for PSP

sbp · Rules for PSOs & PSPs

Minimum Capital Requirement

Regulatory minimum PKR

secp · Digital Lending / NBFC Regulations

Minimum Capital Requirement

As specified by PSEB PKR

pseb · Software Technology Parks (STP) Policy · 2018

Minimum Capital Requirement

As specified by SBP PKR

sbp · Licensing & Regulatory Framework for Digital...

Minimum consignment value requiring formal entry

PKR 100,000 currency

additional · Pakistan Single Window (PSW): Customs & Trad...

Minimum Customer Limit

Not specified customers

sbp · Guidelines for Regulatory Sandbox (Digital F...

Minimum experience for Authority Chairperson

law · PECA Amendment Bill (2025)

Minimum experience for Tribunal members

law · PECA Amendment Bill (2025)

Minimum Export Income Qualifying for Exemption

Must be earned from non-resident clients

fbr · FBR Clarification on IT Export Tax Exemption

Minimum Export Requirement

As specified by PSEB for renewal PKR

pseb · Software Technology Parks (STP) Policy · annual

Minimum Export Value for ESFCA Eligibility

pasha · Survey Report: Evaluating Impact of Increase...

Minimum Export Volume for Eligibility

Not specified in available excerpt

sbp · Forex Retention Rules: IT Exporters

Minimum FMC Paid-Up Capital

secp · Private Equity & Venture Capital Fund Rules

Minimum Fund Size

250 million PKR

secp · Private Equity & Venture Capital Fund Rules

Minimum Investment

additional · Pakistan Investment Policy (IT Sector: 100%...

Minimum Investment Capital

additional · SIFC: IT Sector Framework & Investment Facil...

Minimum Investors

secp · Private Equity & Venture Capital Fund Rules

Minimum Key Length for Symmetric Encryption

moitt · Pakistan Security Standard (PSS) for Cryptog...

Minimum members for private company

secp · Companies Act 2017

Minimum members for public company

secp · Companies Act 2017

Minimum Paid-Up Capital for IT Company

as per SECP requirements PKR

pasha · Policy Whitepaper: Taxation, Regulations, an...

Minimum Pakistani Employee Ratio

stza · STZA FAQs: Tax Incentives & Forex Account Gu... · ongoing

Minimum RSA Key Length

moitt · Pakistan Security Standard (PSS) for Cryptog...

Minimum Security Certification Required

ISO 27001 or equivalent certification level

moitt · Pakistan Cloud First Policy (PCFP)

Minimum spectrum block size per MNO

moitt · 5G Readiness Plan for Pakistan (World Bank /...

Minimum Subscription per Investor

secp · Private Equity & Venture Capital Fund Rules

Minimum threshold for withholding

To be prescribed PKR

pasha · Position Paper: Taxation on Remote Workers

Monthly Transaction Limit (Basic)

sbp · Regulations for Electronic Money Institution... · per customer

Digitization support priority policy area

commerce · e-Commerce Policy 2.0: Draft (2025-30)

Notification Reference Number

C. No. 4/22-STB/2017

fbr · SRO 590(I)/2017: Sales Tax Exemption on IT/I...

Optimal mid-band spectrum per MNO for eMBB

moitt · 5G Readiness Plan for Pakistan (World Bank /...

P2P Platform Capital Buffer

Regulatory minimum PKR

secp · Digital Lending / NBFC Regulations

Pecuniary Limit for Appellate Tribunal

additional · KPK Finance Act

Pecuniary Limit for Collector (Appeals)

additional · KPK Finance Act

moitt · National Freelancing Facilitation Policy (Dr... · Draft

Proposed Domestic Procurement Preference Margin

pasha · Annual Federal Budget Recommendations

Proposed FTR Turnover Ceiling Extension

500 million PKR

pasha · Annual Federal Budget Recommendations · annual

Public Sector AI Training Requirement

50 Percent of Digital Staff

moitt · National AI Policy 2025 (Approved) · Year 1

Reportable Incident Threshold

Any incident affecting service availability or data integrity categorization per severity matrix

pta · Telecom-CERT Framework

Repository fee per certificate

law · Electronic Transactions Ordinance (ETO) 2002

Requisition for Commission meeting

one-fourth of total membership

moitt · Digital Nation Pakistan Act 2025

Rural broadband penetration target

moitt · Digital Pakistan Policy · by 2025

Sandbox Cohorts Per Year

Multiple batches

sbp · Guidelines for Regulatory Sandbox (Digital F... · annual

Service Provider Pre-qualification

Required for government contracts procurement stage

moitt · Pakistan Cloud First Policy (PCFP)

Significant Social Media Company user threshold

500,000 users in Pakistan

pta · PECA: Online Content Rules 2021

Simplified Clearance Threshold

Pending FBR determination PKR

commerce · e-Commerce Policy of Pakistan

Single Borrower Exposure Limit

Per regulatory limits percentage

sbp · Licensing & Regulatory Framework for Digital...

Single Transaction Limit (Category II)

sbp · Regulations for EMIs: Original (2019)

Special resolution required majority

secp · Companies Act 2017

Standard processing response deadline

additional · Pakistan Single Window (PSW): Customs & Trad... · business hours

Substantial shareholder threshold

secp · Companies Act 2017

TAC Requirement

GSMA issued TAC code source mandatory

pta · Type Approval Regulations (Devices & Equipme...

Freelancing and IT Exports Sector

moitt · National Freelancing Facilitation Policy (Dr...

Technology Risk Assessment

Required submission

sbp · Licensing & Regulatory Framework for Digital...

Threshold for Withholding Tax on Services

varies by service type

pasha · Policy Whitepaper: Taxation, Regulations, an...

Tier-1 Capital Ratio

Specified minimum percentage

sbp · Licensing & Regulatory Framework for Digital...

Transaction Cap During Testing

not specified in available summary PKR amount

secp · SECP Regulatory Sandbox Guidelines

Voting power for associated company status

secp · Companies Act 2017

Wallet Balance Limit (Basic)

sbp · Regulations for Electronic Money Institution... · per customer

Work Permit Validity

Standard immigration rules

additional · Pakistan Investment Policy (IT Sector: 100%...

Deadline calendar →