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Quick Answer: Federal GST on goods is 18% (FBR), Punjab services 16% (PRA), Sindh 15% (SRB), KP 15% (KPRA), Balochistan 15% (BRA).Last updated: August 2026 • FBR Finance Act 2025/26

Supplies to unregistered persons or non-filers are subject to an additional 4% Further Tax under Section 3(1A) of the Sales Tax Act, 1990 (total 22% on goods). Sixth Schedule items and basic agricultural produce are 0% exempt.

Official FBR Salary Slabs Guide (2026-27)
Pakistan•Tax Year 2026-27

Pakistan Sales Tax / GST Calculator

Calculate Federal (FBR 18%) and Provincial sales taxes on goods and services across Punjab (PRA 16%), Sindh (SRB 15%), KP (KPRA 15%), and Balochistan (BRA 15%).

Schedule 2026-27
Input Parameters
₨150,000.00
₨
Total Inclusive Invoice Amount
₨183,000.00+ ₨33,000.00 Tax (22%)
Base Amount:82.0%
Sales Tax / GST:14.8%
Further Tax (4%):3.3%
Base / Net Value₨150,000.00
Sales Tax / GST₨33,000.00
Total Invoice Amount₨183,000.00
Statutory Rate22%
Statutory Tax Breakdown & Invoice Summary (2026-27)
Schedule / ItemAmountStatutory Remarks
Base Amount (Net Value)₨150,000.00Base invoice value subject to tax
Sales Tax / GST (18%)+₨27,000.00Federal Board of Revenue (FBR)
Further Tax (Sec 3(1A) +4%)+₨6,000.00Unregistered Person / Non-Filer Levy
Total Invoice Value (Tax Inclusive)₨183,000.00✅ Final Payable Amount
Step-by-Step Practical Calculations

Worked Calculation Examples (Pakistan)

Real-world numerical scenarios showing how statutory tax brackets, deductions, and exemptions are applied step-by-step.

Example 1PKR 50,000.00 Net Amount

Standard FBR 18% Sales Tax on Commercial Goods

Calculating 18% Federal Sales Tax on a PKR 50,000 commercial order.

Calculation Breakdown
Net Value of GoodsPKR 50,000.00
Sales Tax Rate (Federal FBR)18.0%
Sales Tax / GST AmountPKR 9,000.00
Total Invoice Price (Tax Inclusive)PKR 59,000.00

Key Takeaway: Gross invoice equals PKR 50,000 × 1.18 = PKR 59,000. The PKR 9,000 sales tax is deposited to the national exchequer.

Example 2PKR 100,000.00 Net Service Fee

Punjab PRA 16% Sales Tax on IT / Consulting Services

Billing a corporate client in Lahore for software development services (PKR 100,000 net).

Calculation Breakdown
Net Consulting / Service FeePKR 100,000.00
PRA Sales Tax Rate (Punjab)16.0%
Provincial Sales Tax AmountPKR 16,000.00
Total Invoice with PRA TaxPKR 116,000.00

Key Takeaway: Provincial services rendered in Punjab attract 16% PRA sales tax, making the total client billing PKR 116,000.

Example 3PKR 118,000.00 Gross Shelf Price

Extracting 18% GST from Tax-Inclusive Retail Price

A consumer electronic item is priced at PKR 118,000 tax-inclusive on the shelf.

Calculation Breakdown
Gross Retail PricePKR 118,000.00
Pre-Tax Net Value (PKR 118,000 ÷ 1.18)PKR 100,000.00
Embedded Sales Tax AmountPKR 18,000.00
Applied GST Rate18.0%

Key Takeaway: Using reverse calculation: Net = Gross ÷ 1.18 = PKR 100,000, and extracted GST is PKR 18,000.

Researched by CalcWorldwide Tax Team
Updated: August 2026 (2026-27)
Statutory Rates Verified
Official Statutory Sourcing (2026-27)

Audited against published schedules under the Pakistan Finance Act 2025/2026 from Federal Board of Revenue (FBR).

fbr.gov.pk
Calculation Methodology & Legislation

How Your Calculation Works (Pakistan • 2026-27)

This calculation tool operates strictly in accordance with statutory tax brackets and financial schedules published by Federal Board of Revenue (FBR) for the 2026-27 fiscal tax year (Pakistan Finance Act 2025/2026).

Calculates sales tax on goods (Federal FBR standard rate of 18%) and provincial services (PRA 16%, SRB 15%, KPRA 15%, BRA 15%) for add-tax (tax-exclusive) and remove-tax (tax-inclusive) calculations with further tax support.

Sales tax applies to invoices. For take-home pay after income tax, use the Salary tax calculator Pakistan 2026-27.

Core Mathematical FormulaStatutory 2026-27
Add Tax: Gross = Net + (Net × Rate%) | Extract Tax: Net = Gross ÷ (1 + Rate%) ; GST = Gross − Net

Statutory Allowances & Deductions

Basic Personal Allowance / Exemption

FBR provides a 0% tax threshold on annual salary income up to PKR 600,000 (PKR 50,000 per month).

Reliefs & Allowable Deductions

Medical allowance exemptions (up to 10% of basic salary) and approved charitable contributions reduce taxable salary under FBR rules.

Frequently Asked Questions (Pakistan)

The standard federal sales tax on goods is 18% administered by the Federal Board of Revenue (FBR) under the Sales Tax Act, 1990.

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