← All tax guidesTopic hub
Freelancer, IT export and overseas Pakistani tax guides
Cross-border tax starts with residence, source and the legal character of the receipt. The payment channel alone never decides whether income is taxable — but it frequently decides whether a concession survives scrutiny.
The rule this topic turns on: Cross-border tax starts with residence, source and the legal character of the receipt. The payment channel alone does not decide whether income is taxable or exempt.
In depthFreelance and internationalWhat the Finance Act 2026 changed for freelancers
The 0.25% extension to 2029, the export withholding move to 1.25%, the ATL surcharge rise, and what a freelancer should do differently this year.
In depthFreelance and internationalTax guide for overseas Pakistanis
How residence is determined, what Pakistan-source income means, the FCVA and NRVA zero-rate property route, and when a return is still required.
In depthFreelance and internationalFreelancer tax in Pakistan: the complete guide
The 0.25% PSEB rate extended to June 2029, the 1% alternative, the 80% banking-channel condition, and when business slab rates apply instead.
In depthFreelance and internationalPSEB registration for freelancers and IT exporters
What PSEB registration gets you, the arithmetic at different income levels, what the process requires, and the conditions that still have to hold afterwards.
In depthFreelance and internationalIT export tax rate in Pakistan for Tax Year 2027
The PSEB-registered 0.25% rate extended to June 2029, the 1% alternative, the banking-channel condition, and the provincial services tax overlay.
In depthFreelance and internationalForeign remittance evidence for Pakistani tax
Why a remittance is not an exemption, the documents that evidence an inward transfer, how platform wallets break export claims, and what to keep.
In depthFreelance and internationalPayoneer and Wise records for Pakistani tax
Why platform balances are not receipts, what documents connect an invoice to a bank credit, and the monthly routine that protects an export claim.
In depthFreelance and internationalTax on YouTube and content income in Pakistan
How ad revenue, sponsorships and brand deals are each taxed, why the concessionary export rate may not apply, and what records a creator needs.
In depthFreelance and internationalAmazon seller tax obligations in Pakistan
Why foreign marketplaces sit outside section 6A, how export of goods differs from services, and the records a cross-border seller needs.
In depthFreelance and internationalSoftware house tax compliance in Pakistan
How export and local revenue are taxed differently, the provincial services tax layer, payroll for a technical team, and the records to keep.
In depthFreelance and internationalTax residency in Pakistan and the 183-day rule
How residence is determined tax year by tax year, what counts as presence, part-year and split-year situations, and the evidence to keep.
In depthFreelance and internationalPakistan-source income for non-residents
The categories of income that remain taxable in Pakistan regardless of residence, how significant economic presence works, and where treaty relief fits.
In depthFreelance and internationalDouble taxation treaties and Pakistan
What a treaty does and does not do, the residence tie-breaker, the articles that matter most, and the documentation relief depends on.
In depthFreelance and internationalForeign tax credit in Pakistan
How the credit is computed and capped, what evidence is required, why it is a credit rather than a deduction, and the common reasons claims fail.
In depthFreelance and internationalDeclaring foreign assets in your wealth statement
What counts as a foreign asset, valuation and exchange rate conventions, why information exchange changes the calculus, and consistency across jurisdictions.
In depthFreelance and internationalTax position when returning to Pakistan
How residence changes in the year of return, what happens to foreign assets and income, and the sequence to follow before and after you arrive.
In depthFreelance and internationalWorking remotely in Pakistan for a foreign employer
Why residence decides scope, how salary is sourced, what the absence of payroll withholding means for you, and the permanent establishment risk.
In depthFreelance and internationalCrypto and digital-asset tax in Pakistan: where it stands
How gains on cryptocurrency and digital assets are approached under Pakistani tax law, why the wealth statement matters, and what remains unsettled.
In depthFreelance and international