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Pakistan Tax Treaties
28 active treaty partners
Pakistan maintains 28 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 10% to 30% (median 15%), with qualified rates for direct investment ranging from 5% to 15%. Interest is fully exempt (0%) in 1 of 28 treaties, with rates up to 30% in others. Pensions are exempt from source-country withholding across all treaties.
Tax System Overview
Corporate Rate29%
Individual Range2.5-35%
Capital Gains15%
CurrencyPKR
Key Facts
Treaty Model BasisUN
Treaty Network66 treaties
Fiscal YearJul 1 - Jun 30
CurrencyPKR
Rate Distribution
General Dividends at 5% or below0 of 28 treaties
Qualified Dividends at 5% or below2 of 28 treaties
Interest at 0%1 of 28 treaties
Official Sources
Tax AuthorityFederal Board of Revenue (FBR)
Treaty AuthorityFederal Board of Revenue (FBR)
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇦🇺Australia | 15% / 15% | 10% | 0% | In force |
| 🇦🇹Austria | 15% / 10% | 10% | 0% | In force |
| 🇧🇪Belgium | 15% / 10% | 10% | 0% | In force |
| 🇨🇦Canada | 15% / 15% | 15% | 0% | In force |
| 🇨🇳China | 10% / 10% | 10% | 0% | In force |
| 🇩🇰Denmark | 15% / 15% | 10% | 0% | In force |
| 🇫🇷France | 15% / 10% | 10% | 0% | In force |
| 🇩🇪Germany | 15% / 10% | 10% | 0% | In force |
| 🇮🇳India | 15% / 10% | 10% | 0% | In force |
| 🇮🇩Indonesia | 15% / 10% | 10% | 0% | In force |
| 🇮🇹Italy | 15% / 10% | 10% | 0% | In force |
| 🇯🇵Japan | 10% / 5% | 10% | 0% | In force |
| 🇲🇾Malaysia | 15% / 15% | 15% | 0% | In force |
| 🇳🇱Netherlands | 15% / 10% | 10% | 0% | In force |
| 🇳🇴Norway | 15% / 15% | 10% | 0% | In force |
| 🇵🇱Poland | 15% / 10% | 10% | 0% | In force |
| 🇸🇦Saudi Arabia | 10% / 5% | 5% | 0% | In force |
| 🇸🇬Singapore | 15% / 10% | 12.5% | 0% | In force |
| 🇿🇦South Africa | 15% / 10% | 10% | 0% | In force |
| 🇰🇷South Korea | 15% / 10% | 10% | 0% | In force |
| 🇪🇸Spain | 10% / 7.5% | 10% | 0% | In force |
| 🇸🇪Sweden | 15% / 15% | 10% | 0% | In force |
| 🇨ðŸ‡Switzerland | 15% / 10% | 10% | 0% | In force |
| 🇹ðŸ‡Thailand | 20% / 15% | 10% | 0% | In force |
| 🇹🇷Turkey | 15% / 10% | 10% | 0% | In force |
| 🇦🇪United Arab Emirates | 15% / 10% | 0% | 0% | In force |
| 🇬🇧United Kingdom | 15% / 10% | 15% | 0% | In force |
| 🇺🇸United States | 30% / 15% | 30% | 0% | In force |