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.

By Rahnuma · AI-generated · Ask more on this page →

Extracted from the library

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 →