VAT Calculator vat-calculator.net
Pakistan, Sindh: telecommunication: 19.5% standard rate: 15% reduced and special rates: 8% 5% 3% 2%
This page covers sales tax on services in Sindh. 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, Sindh | |
| telecommunication | 19.5% Telecommunication services, including specified telephone, mobile, internet and data services. |
| standard rate | 15% Most taxable services not qualifying for a concessionary rate. This includes hotels and most restaurant services where the special digital-payment rate does not apply. From 1 July 2026, several services previously qualifying for an 8% concession, including specified accounting and auditing services and certain maintenance services, return to the standard 15% rate. |
| reduced and special rates | 8% Includes qualifying restaurant services paid through debit or credit cards, mobile wallets or QR scanning, and specified legal, tax-consultancy, insolvency, real-estate, design, security, cleaning and other services under the conditions in the Second Schedule. 5% Includes specified services such as certain transport and logistics activities, motor-vehicle third-party insurance, qualifying pharmaceutical distribution and other services expressly listed at 5%. 3% Includes specified education services, foreign-exchange spread services, qualifying real-estate rental or leasing services, specified IT-related services and insurance brokerage services. 2% Applies to specified insurance agency services and certain other narrowly defined concessionary services. |
| exempt without deduction | Services are exempt only where an exemption is expressly provided by the Act or a notification issued by the Sindh Revenue Board. Sindh does not use a general zero-rating regime for services. Services listed as taxable in the Second Schedule are taxable at their prescribed rate unless a specific exemption applies. |
| reverse charge | Where a taxable service is received in Sindh from a person not resident in Pakistan, the recipient in Sindh is generally liable to account for Sindh sales tax. This operates as a reverse-charge mechanism for imported services. |
| Past changes: | |
| 1 Jul 2026 | Several concessionary rates are revised. Insurance agency services fall from 5% to 2% and insurance brokerage services to 3%. Legal, tax-consultancy and insolvency services remain or become subject to 8%, while accounting and auditing services move to the standard 15%. Beauty and physical-wellbeing services become uniformly subject to 8%. Selected education services remain at 3%, subject to revised conditions. Sindh Revenue Board – Sindh Finance Act 2026 |
| 1 Jul 2024 | The standard Sindh sales tax on services rate increases from 13% to 15%. Sindh Revenue Board |
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.