Rahnuma: This page provides an at‑a‑glance overview of the key quantitative facts used across the portal – from allocation counts to penalty figures and current tax rates. It lets you quickly see how many allocations, counts, deadlines, penalties, rates, and thresholds are tracked, and gives a snapshot of sample tax rates such as the FTR Tax Rate, Standard Sales Tax Rate, and Corporate Income Tax Rate. Use this summary to cross‑check figures in your policy area or to ask about the data sources behind these numbers.

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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

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

Deadline calendar →