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Pakistan, Punjab: telecommunication: 19.5% standard rate: 16% special and reduced rates: 15% 8% 5% 3%
This page covers sales tax on services in Punjab. 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, Punjab | |
| telecommunication | 19.5% Telecommunication services, including specified telephone, mobile, internet and data services. |
| standard rate | 16% Most taxable services for which no special, reduced or zero rate applies. The standard rate also applies to restaurant services where payment is made other than through a qualifying debit or credit card, mobile wallet or QR payment. |
| special and reduced rates | 15% Carriage of goods by rail or road under the conditions specified in the Punjab Sales Tax on Services Act. 8% Specified concessionary services. From 1 July 2026 this includes restaurant services paid through qualifying debit or credit cards, mobile wallets or QR scanning, and a number of services that were previously taxed at 5%, including specified professional, hospitality and travel-related services. Input tax adjustment is generally not available where the special 8% regime expressly provides so. 5% Specified services that continue to qualify for the 5% concessionary rate, including qualifying information-technology and IT-enabled services and certain insurance intermediary services, subject to the conditions of the applicable entry. 3% Specified narrowly defined services subject to the 3% concessionary rate under the Second Schedule. |
| zero rate | 0% Specific services expressly assigned a zero rate under the Punjab Sales Tax on Services Act qualify for 0%. The treatment is service-specific and the right to input tax adjustment may be restricted even where the statutory rate is zero. For example, qualifying individual health-insurance services are subject to a statutory zero rate without input tax adjustment. |
| Past changes: | |
| 1 Jul 2026 | A broad revision of concessionary sales-tax rates takes effect. The rate on restaurant services paid through debit or credit cards, mobile wallets or QR scanning increases from 5% to 8%, while cash-paid restaurant services remain at 16%. Several other services previously taxed at 5% also move to 8%. Punjab Revenue Authority – Punjab Finance Act 2026 |
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, Balochistan | ||
| higher rate | 19.5% | |
| standard rate | 15% | |
| special and reduced rates | 10% 8% 6% 5% 4% 3% 2% 1% | |
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% | |
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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