Pakistan sales tax guidelines
Learn about sales tax rules in Pakistan for businesses — federal sales tax on goods at 18% under the Sales Tax Act 1990 and provincial sales tax on services (Sindh and Khyber Pakhtunkhwa 15%), category-based registration with no general threshold, the 4% further tax on sales to unregistered buyers, section 23 tax invoice rules as amended by the Finance Act, 2026, and FBR digital invoicing phased in under SRO 1852(I)/2025.