[{"data":1,"prerenderedAt":747},["ShallowReactive",2],{"page-seo-\u002Fcountry\u002Fpakistan\u002Fcorporate-tax":3,"all-country-compare-pairs":121},{"page":4,"parsedFilters":35},{"id":5,"title":6,"bestFor":7,"body":13,"country":27,"countryFacts":28,"countrySlug":34,"description":19,"excerpt":35,"extension":36,"faqs":37,"flag":47,"heroImage":35,"howItWorks":48,"lastUpdated":52,"meta":53,"metaDescription":54,"metaTitle":55,"navigation":56,"otherTaxes":57,"pageType":78,"path":79,"relatedFormations":80,"relatedGuides":81,"seo":82,"stem":83,"summaryCards":84,"taxBracketSections":101,"taxBrackets":102,"taxRates":103,"taxSlug":113,"taxType":86,"visas":114,"watchOut":115,"__hash__":120},"taxes\u002Fcountry\u002Fpakistan\u002Fcorporate-tax.md","Corporate tax in Pakistan",[8,9,10,11,12],"Founders","Holding companies","Regional operators","Investors","Cross-border groups",{"type":14,"value":15,"toc":23},"minimark",[16,20],[17,18,19],"p",{},"Pakistan's company tax stacks four layers: 29% on profit, 1.25% on turnover when profit fails, tiered super tax on size, and filer-driven withholding throughout. Banks pay 39% base with 10% super from lower thresholds, energy and fertilizer share the harsh super lanes, and genuine small firms escape to 20% within tight capital and turnover tests. The 2025 trim of mid-band super rates by half a point helped the middle while leaving the 10% summit untouched — a deliberate squeeze on the largest profits.",[17,21,22],{},"Loss and timing planning runs through minimum tax first: 1.25% of turnover is due with or without profit, creditable in later years within limits. Super tax's cliff edges make PKR 150, 250 and 500 million genuine decision lines for recognition timing. Withholding on dividends, contracts, imports and banking follows filer status brutally — non-filers pay double across the board. Treaty coverage near 65 agreements trims inter-corporate dividends typically to 10% or 15% with documentation. For founders the structure points to filer discipline first, small-company qualification second, and super-threshold management as scale arrives.",{"title":24,"searchDepth":25,"depth":25,"links":26},"",2,[],"Pakistan",{"region":29,"currency":30,"taxTreaties":31,"euBlacklist":32,"fatfStatus":33},"Asia","PKR","65+","No","Not listed","pakistan",null,"md",[38,41,44],{"question":39,"answer":40},"Does Pakistan have corporate tax?","Yes, 29% standard and 39% for banks, with 20% for small firms, 1.25% minimum turnover tax and tiered super tax.",{"question":42,"answer":43},"What is super tax in Pakistan?","An extra 1% to 10% on total company income by size, from PKR 150 million to past PKR 500 million, on top of corporate tax.",{"question":45,"answer":46},"What do small companies pay in Pakistan?","20% with paid-up capital plus reserves to PKR 50 million and turnover to PKR 250 million.","🇵🇰",[49,50,51],"Pakistan taxes resident companies on worldwide income at 29% of net profit. Banking companies pay 39%, and small firms with limited capital and turnover pay 20%.","Minimum turnover tax of 1.25% applies where profits are nil or lost. Super tax tiers from 1% past PKR 150 million to 10% past PKR 500 million sit on top of corporate tax.","Mid-band super rates were trimmed half a point in 2025 while the 10% summit stayed. About 65 treaties cushion cross-border payments.","September 2026",{},"Pakistan corporate tax guide for founders and groups. 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