TaxCalc.pk FY 2026-27

What Inventions Are Not Patentable In Pakistan?

Comprehensive guide to non-patentable subject matter in Pakistan under Section 7 of Patents Ordinance 2000: scientific theories, software, methods of treatment,

By Syed Asad Hussain Zaidi · 7 September 2026

Author Note / Last Updated: Updated September 2026 by Syed Asad Hussain Zaidi | Advocate High Court | Professional Tax Consultant

Inventing something new and useful is an incredible achievement, but it does not guarantee a patent. The Patents Ordinance, 2000, places strict limitations on what the Government of Pakistan considers a "patentable invention."

The logic behind these exclusions is public policy: the state refuses to grant a 20-year commercial monopoly over fundamental scientific truths, agricultural basics, or things that contradict public morality.

Before you invest hundreds of thousands of rupees in patent drafting fees, you must ensure your invention does not fall under the statutory exclusions outlined in Section 7 of the Patents Ordinance.

1. Discoveries, Scientific Theories, and Mathematical Methods

You cannot patent a discovery of something that already exists in nature, nor can you patent an abstract theory or math formula.

Non-Patentable: Finding a new species of plant in the Himalayas, discovering a new star, or writing a mathematical equation predicting stock market movements.
Patentable Alternative: If you use that mathematical equation to build a tangible, physical machine that improves satellite communications, the machine is patentable.

2. Literary, Dramatic, Musical, or Artistic Works

Patents protect functional inventions (how things work). They do not protect creative expression.

Non-Patentable: A new novel, a painting, a song, or a movie script.
The Correct IP: These are exclusively protected under the Copyright Ordinance, 1962.

3. Schemes, Rules, or Methods for Performing Mental Acts or Playing Games

You cannot patent the rules of a game or a method of doing business.

Non-Patentable: Inventing a new set of rules for a board game (like a new version of Chess) or a new business strategy for selling real estate.
Patentable Alternative: If you invent a unique mechanical board or electronic dice roller required to play the game, that physical apparatus may be patentable.

4. Methods for the Treatment of the Human or Animal Body

Public health policy dictates that doctors must be free to save lives without paying royalties for the surgical techniques they use.

Non-Patentable: A new method of performing open-heart surgery, a new massage technique, or a diagnostic method practiced directly on the human body.
Patentable Alternative: A new physical surgical tool (like a robotic scalpel) or a new pharmaceutical drug used in the treatment is highly patentable.

5. Inventions Contrary to "Ordre Public" or Morality

The state will not grant a monopoly over an invention that is deemed highly offensive to the religious, moral, or social fabric of Pakistan.

Non-Patentable: Inventions designed exclusively for illegal gambling, devices specifically designed for illegal drug use, or processes for cloning human beings.

6. Pure Computer Programs (Software "As Is")

This is the most controversial exclusion in the modern tech era. Under the literal text of the law, a computer program is not patentable.

Non-Patentable: The raw source code of a mobile app or a generic CRM software.
The Correct IP: Source code is protected automatically via Copyright.
Patentable Alternative (Computer-Implemented Inventions): If your software is deeply integrated with custom hardware to produce a physical, technical effect (e.g., software that controls the anti-lock braking system in a car), it may be patentable as a "system." (We cover this deeply in our guide: Are Software/App Inventions Patentable in Pakistan?).

7. New Uses for Known Substances

You cannot get a new patent simply by finding a new use for an old, already known chemical.

Non-Patentable: If a specific chemical compound was patented in 1980 for cleaning floors, and in 2026 you discover that drinking it cures a headache, you cannot patent the chemical compound itself.

Conclusion

Understanding the exclusions under the Patents Ordinance is the very first step in your R&D journey. If your "invention" falls into one of these restricted categories, you must pivot your IP strategy. Instead of a patent, you may need to rely on Trade Secrets, Copyrights, or Industrial Designs to protect your commercial edge.

Disclaimer: Patent eligibility is a highly litigated area of law. This guide provides a summary of Section 7 of the Patents Ordinance, 2000, as of 2026. Always consult a registered Patent Agent to determine the exact eligibility of your technology.

Legal & Statutory Notice: The information provided in this publication is for general educational, academic, and statutory informational purposes only under the relevant laws of Pakistan (including the Income Tax Ordinance, 2001, the Companies Act, 2017, and the Trade Marks Ordinance, 2001). This content does not constitute formal legal, financial, or tax advice. For specific assessments, consult a licensed Advocate or qualified tax professional.

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FBR Finance Act 2026 · Tax Year 2027

TaxCalc.pk — Pakistan Tax Calculator & Statutory Compliance Hub

Reviewed by Syed Asad Hussain Zaidi, Advocate High Court, LLM, Member Lahore Tax Bar Association.

Official Salaried Tax Slabs (FY 2026-27 / Tax Year 2027)

Under the First Schedule, Part I, Division I of the Income Tax Ordinance, 2001 (as amended by Finance Act 2026):

Taxable Income Slab (Annual)	Statutory Rate & Fixed Tax
Up to Rs. 600,000	0% (Exempt)
Rs. 600,001 to Rs. 1,200,000	1% of the amount exceeding Rs. 600,000
Rs. 1,200,001 to Rs. 2,200,000	Rs. 6,000 + 11% of the amount exceeding Rs. 1,200,000
Rs. 2,200,001 to Rs. 3,200,000	Rs. 116,000 + 20% of the amount exceeding Rs. 2,200,000
Rs. 3,200,001 to Rs. 4,100,000	Rs. 316,000 + 25% of the amount exceeding Rs. 3,200,000
Rs. 4,100,001 to Rs. 5,600,000	Rs. 541,000 + 29% of the amount exceeding Rs. 4,100,000
Rs. 5,600,001 to Rs. 7,000,000	Rs. 976,000 + 32% of the amount exceeding Rs. 5,600,000
Exceeding Rs. 7,000,000	Rs. 1,424,000 + 35% of the amount exceeding Rs. 7,000,000

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