Pakistan

Southern Asia · PK · 64 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• Present in Pakistan for 183 days or more in the tax year
• Present in Pakistan for 120 days or more in the tax year AND present in Pakistan for 365 days or more in aggregate during the preceding four tax years
• Employee or official of the Federal Government or a Provincial Government posted abroad during the tax year
• Citizen of Pakistan who is not present in any other country for more than 182 days during the tax year or who is not a resident taxpayer of any other country

Ending tax residence generally requires reducing days in Pakistan below the statutory thresholds and, for Pakistani citizens, becoming resident or spending more than 182 days in another country; there is no domicile-based or lifelong citizenship tax, but the additional citizen-specific test makes cleanly breaking residence somewhat more involved than a simple day-count system.

Source: Federal Board of Revenue, Government of Pakistan

Tax treaty network (65)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.