Sales Tax Calculator
Balochistan Sales Tax on Services
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.
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, 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% Taxable services provided by hospitals, institutes and clinics that are not covered by the First Schedule exemption or another specific rate, including hospital room or bed services where daily charges exceed PKR 10,000. The rate also applies to specified property rental and leasing services, foreign-exchange spread services, indenters and certain road-freight services. Input tax credit or adjustment is not allowed. 2% Standalone cable TV operators, qualifying software and IT-based system development consultants and call centres that elect the reduced rate, 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 meet the POS-integration requirements. 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 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. No input tax credit or adjustment is permitted. |
| Past changes: | |
| 1 Jul 2026 | Balochistan raises rates for POS-compliant restaurants from 2% to 4%; non-qualifying restaurants remain at 8%. Marriage halls, lawns, mandap, pandal and shamiana services rise from 2% to 4% of the service fee (minimum PKR 10,000 per event), technical, scientific and engineering consultancy from 6% to 8%, and commission agents from 4% to 8%. Cosmetic and plastic surgery and transplantations rise from 4% to 6% (minimum PKR 50,000 per month). Hospital, institute and clinic services are taxed at 3% from 1 July 2026; the previous Third Schedule specified 2% for hospitals and clinics. These reduced rates remain ineligible for input-tax credit or adjustment. 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. Information last checked 6 Oct 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% 8% 6% 5% 4% 3% 2% | |
Pakistan, Punjab | ||
| telecommunication | 19.5% | |
| standard rate | 16% | |
| special and reduced rates | 15% 8% 5% 3% | |
Articles:
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?
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In Europe there is VAT - in the US sales tax
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