Pakistan tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Pakistan tax profile, with a provisional figure from a published summary where the engine has none yet.
Sources incomplete — at least one figure has no accepted source yet. Figures last changed 4 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Pakistan | 35%* | 15%* | 15%* | 20%* | 45%* | not computed |
* Provisional — not yet verified by the Sovereign engine. salary, rent: from PwC, read 10 November 2026. capital gains, dividends, interest: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Pakistan profile carries an accepted source for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Pakistan?
Provisionally 35%: the top rate on a salary from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. Salaried table top 35% over PKR 7m. Non-salaried top 45% plus a 10%-of-tax surcharge above PKR 10m.
How are capital gains taxed in Pakistan?
Provisionally 15%: the top rate on a long-term capital gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. Listed securities acquired from 1 Jul 2024: 15% for active taxpayers, any holding period. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Pakistan?
The top rate is 15% (provisional) on dividends and 20% (provisional) on interest. A provisional figure is from a PwC summary read on 10 November 2026, not computed by the engine. Rental income is taxed at up to 45% (provisional).
How is crypto taxed in Pakistan?
The tax on a crypto gain in Pakistan depends on facts the calculator needs case by case: the kind of transaction, the platform, and whether it is private or a business. The Sovereign engine has not yet computed the top rate on a crypto gain for Pakistan: the profile needs more facts or an accepted source before it states one. That is not a 0% rate.
Does Pakistan tax foreign income?
Yes. Pakistan taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Pakistan have a wealth tax?
No. Pakistan has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Pakistan have an exit tax for individuals?
No. In our model Pakistan does not tax an individual's unrealised gains when the individual moves abroad.
When do you become tax resident in Pakistan?
The Pakistan day test (183 days in the July-to-June tax year): 183 days in the July-to-June tax year; government posting and citizenship are other routes. A special tax year can be approved. Government posting, citizenship, foreign tax residence and treaty facts need review when recorded days are below 183.
Residence decides whether Pakistan taxes you on these rates. See the Pakistan day-count test and count your own days.
Sources
The Pakistan profile cites 4 sources for these rules, 3 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- Income Tax Ordinance, 2001 - amended upto 30.06.2026, ss. 4AB, 7B, 37, 37A; First Schedule Part I Divisions I, III, IIIA, VII · official, retrieved 2026-10-02
- FBR Circular 2 of 2026-27, paragraph 20 · official, retrieved 2026-11-03
- Income Tax Ordinance 2001 (24 July 2026), section 74 · official, retrieved 2026-11-03
- PwC Worldwide Tax Summaries - Pakistan individual taxes · summary, retrieved 2026-05-27
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Pakistan with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Pakistan side by side with other countries, see every country or try the live demo.
Other countries in South and Central Asia: Tajikistan, Turkmenistan, Uzbekistan, Bangladesh, India, Kyrgyzstan.