Sales tax Calculator Pakistan (18%)

The standard federal sales tax rate is 18% of the value of taxable supplies and imports (Sales Tax Act, 1990, section 3(1)). Supplies to a buyer who is not registered, or is not an active taxpayer, attract a further 4% on top (section 3(1A)), unless the Federal Government exempts the supply by notification.

Zero-rated supplies under section 4 are goods exported, goods listed in the Fifth Schedule, and stores and provisions consumed aboard a conveyance leaving Pakistan. Exempt supplies and imports are listed in the Sixth Schedule under section 13; for example, pulses appear at serial 14 of Table 1. Some goods carry a reduced rate in the Eighth Schedule, such as second-hand clothing and footwear at 5%.

Goods in the Third Schedule are taxed on their retail price, and the manufacturer or importer must print or emboss that price, with the tax amount, on each article, packet or label (section 3(2)(a)). For these goods the price on the pack is the tax-inclusive price.