The standard rate in Pakistan is 18%. Some goods and services carry reduced or zero rates and others are exempt. The difference matters: zero-rated sales still let you reclaim the tax on your purchases, exempt sales do not.
Who must register
Manufacturers and retailers above the thresholds in the Sales Tax Act must register; most service providers register with their provincial revenue authority instead.
Filing and paying
Registered and filed with Federal Board of Revenue (FBR).
Monthly sales tax return on IRIS by the 18th of the following month, with the sales and purchase annexures by the 10th and payment by the 15th.
Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Federal Board of Revenue (FBR) before acting on it, and tell us if you find something out of date so we can correct it.
This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Federal Board of Revenue (FBR).