Income Tax

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Overview

Income Tax is governed by the Income Tax Ordinance, 2001. Tax rates levied, deduction methods and computation formulae,  to various categories of income and persons have been prescribed in the Schedules to the Ordinance. Exemptions of Income Tax have been defined in the Ordinance as well as through notifications.
Procedure for registration, payment, collection, withholding and repayments of income tax have been defined in the Income Tax Rules.

Pakistan has entered into bilateral treaties with many countries for income tax application so that income of foreign persons is not deducted twice, in Pakistan and the country of origin of the business, and vice versa.

Income Tax is administered and managed by Medium and Large Taxpayers’ Units and Regional Tax Officers. In order to find various Taxpayers’ Units and their contact information, please click here.