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Pakistan, Balochistan: higher rate: 19.5% standard rate: 15% special and reduced rates: 10% 8% 6% 5% 4% 3% 2% 1%
This page covers sales tax on services in Balochistan. Pakistan's federal sales tax on goods is a separate tax.
Advanced mode: You will see the effect of rounding on the VAT amount to be paid. See how the calculation is done.
See also: Percentage calculator
Tax calculator needs two values. You can e.g. fill in tax % and price - and get price before tax as result. Price before tax and price are rounded.
You can also choose the tax % by clicking the percentage in the table below.
Pakistan, Balochistan | |
| higher rate | 19.5% Telecommunication services and specified related communications, internet, data and security-system services. |
| standard rate | 15% Most taxable services for which no special or reduced rate applies. |
| special and reduced rates | 10% Auctioneers, cleaning and janitorial services, dredging and desilting, franchise services, intellectual property services, supply-chain management and distribution (including delivery), as well as the carriage of goods by road or via pipeline or conduit. No input tax credit or adjustment is allowed. 8% Restaurant services (including cafés, coffee houses, food huts, ice-cream shops and eateries) that do not satisfy the conditions for the reduced POS-linked rate. The same rate also covers technical, scientific and engineering consultancy services financed from the budgets of the federal, provincial or local government or a cantonment board, as well as commission agents. No input tax credit or adjustment is allowed. 6% Cosmetic and plastic surgery together with transplantations, subject to a monthly minimum of PKR 50,000 (whichever is higher). No input tax credit or adjustment is permitted. 5% Tour operators, agents recruiting for overseas employment, services relating to the purchase, sale or hiring of immovable property, personal-care services provided by beauty parlours, beauty clinics and slimming clinics that do not meet the POS integration requirements, standalone laundries and dry cleaners, warehouses and depots used for storage or cold storage, training services, and insurance agents. No input tax credit or adjustment is permitted. 4% Restaurant services where the operator has installed a POS machine connected to the BRA portal and issues every invoice, bill of charges or receipt electronically. This reduced rate is unavailable to restaurants situated inside the building, premises or grounds of a taxable hotel, motel, guest house or club, and to franchisers or franchisees. It likewise applies to marriage halls, lawns, mandap, pandal and shamiana services (including floral and other decoration), subject to a minimum of PKR 10,000 per event (whichever is higher). No input tax credit or adjustment is allowed. 3% Services supplied by hospitals, institutes and clinics. The rate also extends to certain specified services such as the renting of immovable property, foreign-exchange dealers and money changers in respect of their spread charges, indenters, and the carriage of goods by road through truck addas or bus and wagon stands. No input tax credit or adjustment is permitted. 2% Standalone cable TV operators, software and IT-based system development consultants, call centres, laboratories offering pathological, radiological or diagnostic testing, cab aggregators together with the drivers or vehicle owners using them, and healthcare centres, gyms, physical fitness centres and personal-care providers that have installed a POS system linked to the BRA portal and issue all invoices electronically. Medical practitioners and consultants are charged at 2 % or PKR 3,000 per month (whichever is higher), while legal practitioners and consultants are charged at 2 % or a fixed PKR 100 per case. No input tax credit or adjustment is allowed. 1% Construction services, as well as the contractual performance of work or the supply of materials connected with government civil works financed from the expenditure budgets of the federal, provincial or local government or a cantonment board. This rate covers all projects that have formed part of the PSDP since the Act came into force. No input tax credit or adjustment is permitted. |
| zero rate | 0% Education services attract a statutory 0% rate listed in the Third Schedule. Because input-tax credit or adjustment is expressly disallowed, this should not be mistaken for an export-type zero-rating that would allow recovery of input tax. Although education services are otherwise exempt under the First Schedule, that exemption does not extend to educational institutions operated on a commercial basis or to sports-education services. |
| exempt without deduction | From 1 July 2025, Balochistan operates a negative-list system under which every service supplied in the province is taxable unless it falls within an exemption listed in the First Schedule. The exempt categories comprise education services, services supplied by hospitals and clinics, support and operational services relating to agriculture, hunting, forestry and fishing, and (with effect from 1 July 2026) passenger transport services together with services rendered inside a notified Export Processing Zone in which the Government of Balochistan holds a profit interest of no more than 10%. Insurance and reinsurance premiums are exempt only to the extent they are levied or paid by the company appointed under the Balochistan Public Property Insurance Act 2026 in respect of qualifying policies. A number of these exemptions contain explicit carve-outs. The education exemption does not extend to commercially operated educational institutions or to sports education services; the hospital exemption excludes cosmetic and plastic surgery undertaken for purely aesthetic reasons and room-and-bed services whose daily charge (inclusive of all fixed charges) exceeds PKR 10,000 per room or bed. The passenger-transport exemption does not cover rent-a-car or vehicle-rental services, drivers and vehicle owners utilising cab-aggregator platforms, or chartered flights operating within Balochistan or departing from an airfield located in the province. No input-tax credit or adjustment is allowed in respect of any exempt supply. |
| Past changes: | |
| 1 Jul 2026 | A number of Balochistan sales-tax rates have been updated. The reduced rate for restaurant services that meet the POS-integration requirements increases from 2% to 4%, while restaurants that do not qualify stay at 8%. Marriage halls, lawns, mandap, pandal and shamiana services move from 2% to 4% of the service fee (subject to a minimum of PKR 10,000 per event). Technical, scientific and engineering consultancy services rise from 6% to 8%, and commission agents from 4% to 8%. Cosmetic and plastic surgery and transplantations increase from 4% to 6% (subject to a monthly minimum of PKR 50,000), while hospitals, institutes and clinics move from 2% to 3%. Input-tax credit or adjustment remains unavailable under these reduced rates. Balochistan Revenue Authority – Revised rates of BSTS applicable from 1 July 2026 (PDF) |
| 1 Jul 2026 | Education services are subject to a statutory 0% rate with no entitlement to input tax credits or adjustments. Concurrently, the general exemption for education services no longer extends to commercially operated educational institutions or to sports education services. The exemption applicable to hospitals and clinics has also been restricted: it excludes cosmetic and plastic surgery performed for aesthetic reasons, as well as room and bed services where the daily charge (inclusive of all fixed charges) exceeds PKR 10,000 per room or bed. Balochistan Finance Act 2026 (Act No. XVI of 2026), section 2(10)–(11) (PDF) |
Note! The VAT information on this page is general information, not tax advice. The information is not exhaustive. VAT rules include many exceptions and special cases. Check the treatment of your situation in the tax administration's guidelines. The information was checked on 22 Sep 2026.
Pakistan, Islamabad Capital Territory | ||
| standard rate | 15% | |
| reduced rate | 5% | |
https://www.fbr.gov.pk/Categ/The-Islamabad-Capital-Territory-Tax-on-Services-Ordinance-2001/771
Pakistan, Khyber Pakhtunkhwa | ||
| telecommunication | 19.5% | |
| standard rate | 15% | |
| special and reduced rates | 10% 6% 5% 4% 3% 2% 1% | |
Pakistan, Punjab | ||
| telecommunication | 19.5% | |
| standard rate | 16% | |
| special and reduced rates | 15% 8% 5% 3% | |
VAT rounding: the EU, the UK and other European countries
The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.
Roundings in VAT calculation: Mathematically impossible prices?
There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.
VAT Gap - How much VAT is left uncollected in EU countries?
9.5% of VAT was left uncollected in EU countries. See the list of EU countries and candidate countries.
In Europe there is VAT - in the US sales tax
In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.
Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.
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