Pakistan: Expanded sales tax on services (Balochistan)

Subject to sales tax at a rate of 15%

The tax measures provide an expanded list of taxable services.

Tax measures in the Finance Bill 2021, as presented to the Balochistan Provincial Assembly in June 2021, generally have an effective date of 1 July 2021. Balochistan (located in the southwestern region of the country) is the largest of the four provinces of Pakistan.

The tax measures provide an expanded list of taxable services (subject to sales tax at a rate of 15%) including online marketplace activities, online transportation aggregator activities, ship or vessel-related activities, construction site preparation, waste collection, storage services, and leases of movable property.

Read a July 2021 report [PDF 1.4 MB] prepared by the KPMG member firm in Pakistan


The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.