P@SHA · Pakistan IT Industry Association Policy Portal
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

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

Accredited Testing Laboratories Required
2 minimum
moitt · Pakistan Security Standard (PSS) for Cryptog...
AEO program processing time guarantee
8 hours
additional · Pakistan Single Window (PSW): Customs & Trad... · business hours
Annual Export Revenue Target
100000 USD
additional · SIFC: IT Sector Framework & Investment Facil... · annual
Applicant Capital Requirement
Not specified PKR
sbp · Guidelines for Regulatory Sandbox (Digital F...
Broadband Penetration Target
60 percent
moitt · MoITT Yearbook 2021-22 · 2023
Business registration processing time target
3 days days
pasha · Policy Whitepaper: Bridging the Gender Gap i... · proposed
Cash Transaction Exemption Threshold
50000 PKR
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
100 percent
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
1000 records
moitt · National Cybersecurity Policy 2021 (Final)
Data Localization Threshold
100000 Records
moitt · National AI Policy 2025 (Approved) · Trigger for Local Storage
Data Protection Officer exemption threshold
100 employees
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
Mandatory
secp · Digital Lending / NBFC Regulations
Dominant Position Market Share Presumption
40 percent
additional · Competition Act 2010
Employee Loan Exemption Threshold
1000000 PKR
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
No Limit
additional · Sindh Sales Tax on Services Act 2011
IT Park Land Allocation
5 acres
additional · SIFC: IT Sector Framework & Investment Facil...
IT Services Sector Export Threshold
varies USD
pasha · Survey Report: Evaluating Impact of Increase...
KYC Transaction Threshold
25,000 PKR
sbp · Regulations for Electronic Money Institution... · per transaction
LDI Infrastructure Ownership Year 1
10 %
pta · Telecom Deregulation Policy · year 1
LDI Infrastructure Ownership Year 2
30 %
pta · Telecom Deregulation Policy · year 2
LDI Infrastructure Ownership Year 3
50 %
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
5000000 PKR
fbr · Income Tax Ordinance 2001: Amended (Sections...
Mandatory Multi-Factor Authentication Threshold
50,000 PKR
sbp · Electronic Fund Transfers (EFT) Regulations
Mandatory Registration Threshold
10 million PKR
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
50 persons
secp · Companies Act 2017
Maximum Testing Duration
not specified in available summary time period
secp · SECP Regulatory Sandbox Guidelines
Minimum broadband speed target
100 Mbps
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
50 million PKR
sbp · Rules for PSOs & PSPs
Minimum Capital for PSP
25 million PKR
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
15 years
law · PECA Amendment Bill (2025)
Minimum experience for Tribunal members
12 years
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
varies USD
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
30 million PKR
secp · Private Equity & Venture Capital Fund Rules
Minimum Fund Size
250 million PKR
secp · Private Equity & Venture Capital Fund Rules
Minimum Investment
Not specified
additional · Pakistan Investment Policy (IT Sector: 100%...
Minimum Investment Capital
100000 USD
additional · SIFC: IT Sector Framework & Investment Facil...
Minimum Investors
5 investors
secp · Private Equity & Venture Capital Fund Rules
Minimum Key Length for Symmetric Encryption
128 bits
moitt · Pakistan Security Standard (PSS) for Cryptog...
Minimum members for private company
2 persons
secp · Companies Act 2017
Minimum members for public company
3 persons
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
75 percent
stza · STZA FAQs: Tax Incentives & Forex Account Gu... · ongoing
Minimum RSA Key Length
2048 bits
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
50-60 MHz
moitt · 5G Readiness Plan for Pakistan (World Bank /...
Minimum Subscription per Investor
10 million PKR
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)
200,000 PKR
sbp · Regulations for Electronic Money Institution... · per customer
MSME Focus
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
80-100 MHz
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
5000000 PKR
additional · KPK Finance Act
Pecuniary Limit for Collector (Appeals)
5000000 PKR
additional · KPK Finance Act
Policy Year
2023 Year
moitt · National Freelancing Facilitation Policy (Dr... · Draft
Proposed Domestic Procurement Preference Margin
15-25 percent
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
10 Rupees
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
80 percent
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)
25,000 PKR
sbp · Regulations for EMIs: Original (2019)
Special resolution required majority
75 percent
secp · Companies Act 2017
Standard processing response deadline
4 hours
additional · Pakistan Single Window (PSW): Customs & Trad... · business hours
Substantial shareholder threshold
10 percent
secp · Companies Act 2017
TAC Requirement
GSMA issued TAC code source mandatory
pta · Type Approval Regulations (Devices & Equipme...
Target Sector
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
20 percent
secp · Companies Act 2017
Wallet Balance Limit (Basic)
50,000 PKR
sbp · Regulations for Electronic Money Institution... · per customer
Work Permit Validity
Standard immigration rules
additional · Pakistan Investment Policy (IT Sector: 100%...

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