Sales Tax / GST Calculator

Calculate General Sales Tax (GST) on goods and Provincial Sales Tax (PST) on services in Pakistan

General Sales Tax (GST) in Pakistan is collected federally by FBR on goods, and provincially on services by each province's own revenue authority — the Punjab Revenue Authority (PRA), the Sindh Revenue Board (SRB), and the Khyber Pakhtunkhwa Revenue Authority (KPRA). This split trips up a lot of small business owners who assume one number covers everything.

Goods vs. services — two different tax regimes

If you sell a physical product, GST is a federal matter: FBR sets the standard rate (17% on most goods), with reduced rates for select categories and a higher luxury rate on others, all under the Sales Tax Act, 1990. If you provide a service — consulting, catering, freelance work, salon services, and dozens of other categories — sales tax on services is collected provincially, and each province's authority sets its own rate and registration threshold independently of the other three. A business operating in more than one province (a services firm with offices in Lahore and Karachi, for instance) may need to register with more than one provincial authority.

A worked example

A retailer selling Rs 100,000 worth of standard-rated goods collects Rs 17,000 in GST from the customer at the point of sale, which they then remit to FBR (net of any input tax already paid on their own purchases). A consultant in Lahore billing the same Rs 100,000 for services instead charges PRA's services tax rate — a different number, remitted to a different authority, under different rules.

How this connects to your other calculations

If you already know the GST-inclusive price a customer paid and need to work backward to the pre-tax amount, use the Reverse Sales Tax Calculator rather than trying to do the arithmetic by hand — extracting an embedded percentage isn't as simple as dividing by 1.17. If you're a freelancer whose income is mostly foreign remittance rather than domestic invoicing, sales tax on services may not even be your relevant tax at all — check the Freelancer Tax Calculator for the IT-export regime instead.

Common mistakes

Two errors show up constantly: charging federal GST on what is legally a service (or the reverse), and assuming a single "17%" figure applies uniformly nationwide when in reality the provincial services tax rate you owe depends on where the service is rendered, not where your business is registered. When in doubt about which regime applies to your specific product or service, a categorization ruling from the relevant authority is worth getting in writing before you set your pricing.