Pakistan

PK PKR English
Pros
Access to a vast, young, and cost-effective labor pool for scalable service-based ventures.
Significant tax exemptions and incentives within designated Special Economic Zones for foreign investors.
Rapidly expanding digital infrastructure and a burgeoning startup scene with limited initial state intervention.
Cons
Pervasive systemic corruption and burdensome red tape complicating basic property rights and contract enforcement.
Chronic energy shortages and aging physical infrastructure increasing operational costs for manufacturing.
High inflation rates and volatile currency values undermining capital preservation and long-term financial planning.

Long story short: Here, the real threat isn't the taxman, it's your own bank: getting your dollars out turns into an obstacle course, thanks to currency controls and a hard currency shortage that has brought companies to their knees.

The administration looks the other way if you keep a low profile, corruption gets negotiated rather than crushing you, and in the posh parts of Islamabad or Karachi you live comfortably behind private guards.

Other things worth knowing: frequent power cuts, food that's generous and spicy, jaw-dropping Himalayan landscapes, and people with fierce hospitality.

VERYLOW TAX 4.1/10 HOLDING 1.8/10 DIVIDENDPIPELINE 1.7/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 5.1/10

Will your income be taxed?

Long story short: YES, A LOT.
They'll shear you for up to 35% at the top marginal rate in Pakistan, and the taxman has long arms: linger a bit too long, park your economic interests here, and the net closes.

Steep rate, wide catchment: the classic combo of states that don't let go of their cash cows. Don't expect a plane ticket to fix it.

01.1 Income tax
Personal income tax
0 → 35%
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De quoi s’agit-il ?What residents pay on what they earn: salary, freelance income, sometimes dividends too. We show the system (flat or progressive) and the top rate.
Source et informations complémentairesprogressive · 6 brackets
Bracket (USD)Rate
0 – 2,159exempt
2,159 – 4,3181%
4,318 – 7,91611%
7,916 – 11,51423%
11,514 – 14,75230%
14,752 +35%
01.2 Tax residence test
A single active rule is enough to make you tax-resident.
183-day rule
Economic interest
does not exist here
Family centre
does not exist here
Habitual abode
does not exist here
Extended-stay test
does not exist here
Income tax simulatori

If you earn a year, you will pay .

Roughly effective, with a marginal rate of .

+9%
salaried individuals with annual taxable salary exceeding PKR 10 million
+10%
non-salaried individuals and AOPs with taxable income exceeding PKR 10 million

Will your wealth be taxed?

Long story short: YES, A LOT.
Pakistan runs the full shearing kit on wealth: capital gains at 35%, plus an annual wealth tax above a threshold (top rate 1%).

Flow, stock, transfer: every angle gets clipped. Holding assets here is how you feed the machine.

02.1 Investment income
Capital gains
35%
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De quoi s’agit-il ?The tax on your profit when you sell something that gained value: stocks, property, crypto, a business. Some countries skip it entirely.
Source et informations complémentairesprogressive · +9% salaried individuals with taxable income exceeding PKR 10 million · +10% non-salaried individuals and AOPs with taxable income exceeding PKR 10 million
Bracket (USD)Rate
0 – 2,159exempt
2,159 – 4,3181%
4,318 – 7,91611%
7,916 – 11,51423%
11,514 – 14,75230%
14,752 +35%
Dividend tax
15%
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De quoi s’agit-il ?What you pay when your company sends you dividends. It stacks on top of corporate tax, so the combined bill is what really counts.
Source et informations complémentairesflat · +100% recipient of dividend is a resident but inactive taxpayer
Interest income
15%
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De quoi s’agit-il ?The tax on income from savings, bonds and loans. Matters when choosing where to park your cash.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 17,99020%
0 – 17,99015%
02.2 Wealth & estate
Wealth tax
1%
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De quoi s’agit-il ?A yearly tax on what you own above a threshold, whether you sell or not. Most countries scrapped it; a few still run one.
Source et informations complémentairesprogressive
Inheritance system
NONE
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De quoi s’agit-il ?What heirs pay on what they inherit, by category (spouse, children, others), with allowances and top rates. Plenty of countries charge nothing at all.
Source et informations complémentairesno estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
02.3 Crypto
Crypto · tax regime
PROGRESSIVE
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesRate: 35% · As of March 2026, Pakistan has legalized and regulated crypto-assets under the Virtual Assets Act 2026, which established the Pakistan Virtual Assets Regulatory Authority (PVARA). While the Act introduced a specific 5% capital gains tax on crypto-to-fiat conversions, gains are generally treated as 'Income from Other Sources' or 'Capital Gains' under the Income Tax Ordinance 2001, subject to progressive individual tax rates reaching up to 35%. Crypto-to-crypto swaps are considered taxable disposals. Professional trading is taxed as business income at the same progressive rates.
Crypto-to-crypto
TAXABLE
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentaireseach swap counts as a disposal — gains realised at every trade
FATF travel rule
NOT SIGNED
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De quoi s’agit-il ?Does this country enforce the crypto Travel Rule? If yes, exchanges must identify senders and recipients, like banks do for wire transfers.
Source et informations complémentairesno information-sharing obligation on VASP transfers

Easy to run a company there?

Long story short: YES.
Corporate tax in Pakistan sits at a low 10%, VAT included in the good mood. Setting up and running a company is cheap; whatever ends up killing your venture here, it won't be the tax bill.

03.1 Rates
Corporate tax
0 → 10%
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De quoi s’agit-il ?What companies pay on their profits. The headline rate is a starting point: IP boxes and holding regimes often pull the real rate lower.
Source et informations complémentairesprogressive · +1% Super tax imposed on income slabs
Bracket (USD)Rate
0 – 539,700exempt
539,700 – 719,6001%
719,600 – 899,5001.5%
899,500 – 1,079,4002.5%
1,079,400 – 1,259,3003.5%
1,259,300 – 1,439,2005.5%
1,439,200 – 1,799,0007.5%
1,799,000 +10%
VAT standard rate
18%
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De quoi s’agit-il ?The sales tax baked into almost everything you buy here. One standard rate, plus reduced rates on things like food or books.
Source et informations complémentairessingle rate · no reduced tiers
18%
03.2 Regime & registry
IP Box · Patent Box
NONE
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De quoi s’agit-il ?A discounted tax rate on income from patents, software and designs, often 5 to 10%. A magnet for tech and licensing businesses.
Source et informations complémentairesno IP regime · IP income taxed under standard corporate rules
Misuse of corporate assets
NO CRIMINAL
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De quoi s’agit-il ?If you spend company money on yourself, is it a crime (prison possible) or a civil matter? Some countries prosecute even sole shareholders.
Source et informations complémentairesno criminal liability · In Pakistan, which follows a common law tradition, the misuse of assets by a sole shareholder-director of a solvent company is primarily a civil or regulatory matter. While the company is a separate legal entity, criminal charges like 'Criminal Breach of Trust' (Section 405/409 of the Pakistan Penal Code) require 'dishonest' intent to cause wrongful loss. Since the sole owner consents to the use of funds and the company remains solvent (no loss to creditors), the criminal threshold is not met. Such acts are instead treated as breaches of fiduciary duty or violations of the Companies Act 2017, punishable by administrative fines or tax penalties.
Shareholders privacy
PUBLIC PAYWALL
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesSecurities and Exchange Commission of Pakistan (SECP)
Directors privacy
PUBLIC PAYWALL
read moreClose
De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesSecurities and Exchange Commission of Pakistan (SECP)
03.3 Incorporation cost
In this country, the most standard company form is called Private Limited Company (Private Limited Company (Pvt. Ltd.)). The costs below are for incorporating a company in its simplest form, for reference only.
SECP Official Registration & Name Reservation Fees
USD 18
Professional Legal & Incorporation Services (Foreigner Package)
USD 1,482
Total
USD 1,500

A good fit for a holding?

Long story short: NO.
Pakistan has no treaty network at all, which buries the holding question, full stop.

Every dividend in or out eats the statutory withholding at full rate, and no domestic regime can patch a hole that sits on the source side. Don't park a holding here.

04.1 Substance & exemptions
Territorial · individuals
WORLDWIDE
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De quoi s’agit-il ?Does this country tax only local income (territorial) or everything you earn worldwide? Territorial means your foreign income stays untaxed here. Huge.
Source et informations complémentairesworldwide income taxation regardless of source
Territorial · corporates
WORLDWIDE
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Source et informations complémentairesworldwide corporate taxation
Participation exemption
NONE
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De quoi s’agit-il ?Can a holding company receive dividends from its subsidiaries tax-free? The cornerstone of any serious holding structure.
Source et informations complémentairesno dividend participation exemption regime
CFC rules
APPLY
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De quoi s’agit-il ?Anti-offshore rules: they tax you at home on your foreign company's profits, even if nothing was distributed. Where they exist, offshore setups get tricky.
Source et informations complémentairesRetained income of a foreign entity is taxed at the dividend tax rate (15%) if it is controlled by Pakistani residents (over 50% ownership or over 40% by a single resident), lacks active business income, is not listed on a recognized exchange, and pays low foreign tax.
04.2 Withholding tax · non-resident
WHT · dividends
15%
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De quoi s’agit-il ?The cut this country takes when it sends dividends, interest or royalties abroad. Tax treaties can shrink it; blacklists can inflate it.
Source et informations complémentairesnon-resident outbound
WHT · interest
10%
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Source et informations complémentairesnon-resident outbound
WHT · royalties
15%
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Source et informations complémentairesnon-resident outbound
Tax-haven WHT
NONE
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Source et informations complémentairesno punitive rate on record
04.3 Treaty network
Treaties signed
0
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De quoi s’agit-il ?Deals with other countries to avoid double taxation and cut withholding taxes. The bigger the network, the easier your money moves across borders.
Source et informations complémentairesactive
Treaties pending
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Source et informations complémentairesin negotiation
Tax treaty network
origin · PK 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with PK.
Country Status Dividends Interest Royalties
// no treaties match

Easy to come and go?

Long story short: SOME.
Pakistan taxes your worldwide income while you're resident, but at least the exit is free: no exit tax on the way out.

Leaving costs you paperwork, not money; your unrealised gains walk out the door with you, untouched.

05.1 Exit & dual nationality
Exit tax
NONE
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De quoi s’agit-il ?What the country charges you for leaving: tax on your unrealized gains, as if you'd sold everything at the border. Here you'll see if it exists and when it triggers.
Source et informations complémentairesno triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
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Source et informations complémentairesnaturalisation requires renouncing existing citizenship
05.2 Citizenship paths
Residence
5 years
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Source et informations complémentairesavailable path to naturalisation
Marriage
read moreClose
Source et informations complémentairesnot available
Birth
jus soli
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Source et informations complémentairesavailable path to naturalisation
Descent
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Source et informations complémentairesnot available
Investment
read moreClose
Source et informations complémentairesnot available

Is your money watched?

Long story short: PARTLY.
Pakistan has signed most of the standard exchange frameworks and runs a public corporate registry. Your accounts get reported to your home tax office, and your shareholdings sit in the shop window.

Watched on both axes: not wall-to-wall, but don't come here for discretion.

Multilateral reporting frameworks 3/9 active · 3 pending
CRS
2018
CARF
FATCA
MLI
2020
BEPS
MAAC
2016
GLOBAL FORUM
EOIR
CRYPTO TRAVEL RULE

Is it blacklisted?

Long story short: NO.
Pakistan sits on no major blacklist, though it's outside the FATF club.

Some counterparties will run a bit of extra due diligence out of habit, but there's no formal stigma: you won't get hassled for dealing with it.

Blacklist exposure Clear everywhere
EMBARGO
un / us / eu sanctions
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list

Do you feel free there?

Long story short: NO.
Press freedom in Pakistan is locked down (RSF rank #158). Independent media and civic space operate under pressure (when they operate at all), and that kind of grip usually spills over into economic life too.

Small mercy: crypto isn't formally banned.

08.1 Press freedom
Press freedom · RSF index
158/180
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De quoi s’agit-il ?The RSF world ranking of press freedom. A good proxy for censorship and civil liberties. The lower the rank, the freer the press.
Source et informations complémentairesscore 29 · ↓ 6 ranks year-on-year
Central bank digital currencyi
Program Status Cross-border Sources
Pakistan CBDC
Goal of issuing a CBDC would be to promote financial inclusion and reduce corruption, and inefficiency.
State Bank of Pakistan
RESEARCH

Connected to the world?

Long story short: POORLY CONNECTED.
The two rails that matter are both dead in Pakistan. Stripe won't onboard you, so card payments mean a foreign structure or a local processor with its own rules. Amazon doesn't deliver either.

Some secondary services run (4/11), but for an online business this is swimming against the current.

Accept payments 2/6 available
Stripe
card payments
PayPal
wallet payments
Adyen
enterprise psp
Mollie
eu payments
GoCardless
direct debit
Paddle
merchant of record
Bank and move money 1/3 available
Wise
multi-currency
Revolut
personal banking
Revolut Business
business banking
Buy and sell on Amazon 1/2 available
Amazon
consumer delivery
Amazon Seller
marketplace selling
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Pakistan. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.