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Pakistan
Asia
Lucky Nomads World Index
53.37 / 100
Global rank
#202
Corporate tax
29%
Personal tax
35%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index4.9 / 10
- Affordability Index8.5 / 10
- Entry Ease Index3.0 / 10
- Tax Freedom Index4.7 / 100.4
- WiFi Index5.6 / 10
- Admin Ease Index4.4 / 10
- Healthcare Index5.5 / 10
- City Comfort Index6.6 / 10
- WeatherComfort Index7.3 / 10
- Banking Index3.9 / 10
- GeoStability Index3.1 / 10
- Justice & Order Index3.7 / 10
- Quality of Life Index5.3 / 10
- Open Society Index3.9 / 10
- Flight Index3.3 / 10
- Environmental Quality Index4.0 / 10
- English Index5.7 / 10
- Wealth Protection Index6.9 / 10
- AI Access Index4.8 / 10
- Economic Openness Index6.0 / 10
- Market Depth Index7.0 / 10
- ClimateShield Index4.9 / 10
Country snapshot
- Capital
- Islamabad
- Population (approx.)
- 230,000,000
- Area (km²)
- 881,913 km²
- Currency code (ISO 4217)
- PKR
- Currency name
- Pakistani rupee
- Main airport IATA code
- KHI
- Airport name
- Jinnah International Airport
General facts
- Minimum monthly cost
- From $664/month
- Main languages
- Urdu
- Jurisdiction type
- Country
- Region
- Asia
- Web TLD
- .pk
- Phone calling code
- +92
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 29%Very highWorldwide
- Marginal PIT (personal income tax)
- 35%HighWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Resident companies are taxed on worldwide income with foreign tax credit relief under Section 103 ITO 2001 and treaty network coverage (68 DTTs). Non-resident companies taxed on Pakistan-source income only. Free zone exemptions under SEZ Act 2012 and STZA Act 2021 provide 10-year holidays for qualifying entities, layered on top of the general worldwide regime.
Standard CIT 29 percent applies to most companies for tax year 2026 (Finance Act 2025). Reduced 20 percent for small companies meeting Income Tax Rules thresholds. Super tax under Section 4C ITO 2001 adds 1 to 10 percent on taxable income above , banking sector at the top 10 percent rate. Minimum tax on turnover (Section 113) applies at 1.25 percent where standard tax falls short.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Resident individuals taxed on worldwide income under Income Tax Ordinance 2001 (183-day rule, or 120-day plus 365-day aggregate over four preceding years). Section 50 exempts foreign-source income of short-term resident non-citizens for up to 3 years. Section 51 exempts foreign-source income of returning Pakistani expatriates for 2 years following 4 years of non-residence.
Progressive salaried PIT brackets for tax year 2026 (1 July 2025 to 30 June 2026): 0 percent below , 1 percent up to 1.2M, 11 percent up to 2.2M, 23 percent up to 3.2M, 30 percent up to 4.1M, 35 percent above . Non-salaried brackets are higher in middle slabs. Additional 9 percent surcharge on the income tax liability where taxable income exceeds per year.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Section 154A Final Tax Regime on Export of IT and IT-Enabled Services
AvailableReduced final withholding tax of 0.25 percent on export proceeds of computer software, IT services, and IT-enabled services for taxpayers registered…
Special Economic Zones Tax Holiday Regime
AvailableStatutory tax holiday under the Special Economic Zones Act 2012 (SEZ Act) and Section 126E of the Income Tax Ordinance 2001 (Second Schedule, Part I).
Special Technology Zones Tax Exemption Regime
AvailableStatutory tax regime under the Special Technology Zones Authority Act 2021 (STZA Act) administered by the federal STZA.
For individuals
Section 154A Final Tax Regime on Export of IT and IT-Enabled Services
AvailableReduced final withholding tax of 0.25 percent on export proceeds of computer software, IT services, and IT-enabled services for taxpayers registered…
Naya Pakistan Certificates Final Tax Regime via Roshan Digital Account
AvailableFinal tax regime applying a 10 percent withholding tax on profit earned from Naya Pakistan Certificates (NPCs), USD/GBP/EUR/PKR-denominated…
Foreign-Source Income Exemption for Returning Pakistani Expatriates
AvailableTwo-year exemption from Pakistan income tax on foreign-source income for Pakistani citizens who return to Pakistan as tax residents after being…
Foreign-Source Income Exemption for Short-Term Resident Individuals
AvailableStatutory exemption from Pakistan income tax on foreign-source income of a tax-resident individual who is not a citizen of Pakistan, where the…
You either qualify for Pakistan's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Pakistan. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Pakistan lists several residency and mobility routes across residence by investment, business founder routes, work (employer sponsored), family and dependant routes, and student and graduate routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
6 programmes listed · 6 are marked available in our editorial review
Residence by investment
2 programmesCapital, property, fund, or declared investment routes that can lead to longer-term residence.
- Available
Long-Term Investor Visa
- Available
SIFC Investor Visa
Business founder routes
1 programmeFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
Business Visa
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Work Visa
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
Family Visit Visa
Student and graduate routes
1 programmeStudy-linked permits and post-study transition routes.
- Available
Study Visa
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Pakistan.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Affordability Index8.5 / 10Very affordable cost of living
- WeatherComfort Index7.3 / 10Comfortable climate year-round
- Market Depth Index7.0 / 10Moderate market depth index
Weakest dimensions
- Entry Ease Index3.0 / 10
- GeoStability Index3.1 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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