Pakistan Sales Tax Schedule - Printable Version

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Pakistan Sales Tax Schedule - UnifiedGroup - 18-03-2026

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Understanding the Sales Tax Act in Pakistan can feel like navigating a maze.

? The "Step-by-Step" Checklist for Tax Classification:
To determine the tax rate for any product, always follow this hierarchy:

1- ????? ???????? (????-?????): This applies to Exports and specific supplies like raw materials to Export Processing Zones (EPZ). The rate is 0%, but unlike exempt goods, the input tax paid is refundable.

2- ????? ???????? (?????? ?????): If the item is listed here, it is out of the scope of Sales Tax. No tax is charged, and no input tax can be adjusted or refunded. Examples include live animals like day-old chicks.

3- ?????? ???????? (??????? ?????): If not exempt, check if it qualifies for a lower rate (e.g., 1% for Electric Vehicles or 10% for laptops/computers) instead of the standard 18%.

4- ???????? ????? ????????: If products do not qualify for exemptions or reduced rates. Also, If a product is not listed in the Sixth Schedule (Exempt) or the Eighth Schedule (Reduced Rate), it is generally taxed at the Standard Rate of 18% on the Value of Supply (the transaction price between parties) or, if the item falls under the Third Schedule, it is calculated based on the Retail Price.

5- ????? ???????? (?????? ????? ??????): If the item is taxable at the standard rate (18% or 25%), check if it falls under the Third Schedule. For these items (e.g., juices, tea, shampoos), tax is calculated on the Retail Price intended for the final consumer, not the manufacturer's sale price.

6- ????? ???????? (?????? ??????): A specialized category where taxes (18% or 25%) are generally settled at the import or manufacturing stage.

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