Freelancer and IT Export Tax Calculator Pakistan — Section 154A

Section 154A Export-Service Rates

Important Eligibility Boundary

This calculator is for qualifying export proceeds under Section 154A. Local-client freelance income and ordinary business profit generally fall under the normal non-salaried income rules. PSEB registration or certification and the other statutory conditions must be satisfied for the 0.25% rate.

Frequently Asked Questions

Who qualifies for the 0.25% IT/ITES export rate?

The reduced rate is for qualifying IT and IT-enabled-services export proceeds of a person registered and certified by the Pakistan Software Export Board. The concession applies through Tax Year 2029, subject to the statutory conditions.

What rate applies to other export services?

Section 154A generally applies a 1% final tax to other qualifying export-of-services proceeds. For a person not on the ATL, Rule 1 of the Tenth Schedule doubles the applicable rate.

Can I use this calculator for Pakistani clients?

No. This calculator is specifically for qualifying export proceeds realized through the banking system under Section 154A. Local freelance or business income is generally calculated under the normal non-salaried income rules.

Does PSEB registration alone guarantee the reduced rate?

No. Registration or certification and the other conditions in Section 154A must be satisfied. Keep export-realization and banking records and confirm the treatment when filing your return.