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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.
Buying a used phone: check PTA status before payingIn depthFreelance and international

Buying a used phone: check PTA status before paying

Check every IMEI through official PTA services, compare the handset with the receipt, and separate registration status from ownership, condition and warranty.3 min readUpdated 19 Sep 2026Read guide →
Freelancer payments: match invoices, bank credits and ePRCsIn depthFreelance and international

Freelancer payments: match invoices, bank credits and ePRCs

Match freelance invoices to platform deductions, bank receipts and ePRCs. Prepare a clean payment trail before a tax review or bank enquiry.3 min readUpdated 20 Sep 2026Read guide →
What the Finance Act 2026 changed for freelancersIn depthFreelance and international

What 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.6 min readUpdated 25 Jul 2026Read guide →
Tax guide for overseas PakistanisIn depthFreelance and international

Tax 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.5 min readUpdated 1 Aug 2026Read guide →
Freelancer tax in Pakistan: the complete guideIn depthFreelance and international

Freelancer 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.7 min readUpdated 24 Jul 2026Read guide →
PSEB registration for freelancers and IT exportersIn depthFreelance and international

PSEB 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.5 min readUpdated 25 Jul 2026Read guide →
IT export tax rate in Pakistan for Tax Year 2027In depthFreelance and international

IT 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.6 min readUpdated 25 Jul 2026Read guide →
Foreign remittance evidence for Pakistani taxIn depthFreelance and international

Foreign 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.6 min readUpdated 19 Sep 2026Read guide →
Payoneer and Wise records for Pakistani taxIn depthFreelance and international

Payoneer 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.5 min readUpdated 1 Aug 2026Read guide →
Tax on YouTube and content income in PakistanIn depthFreelance and international

Tax 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.5 min readUpdated 1 Aug 2026Read guide →
Amazon seller tax obligations in PakistanIn depthFreelance and international

Amazon 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.5 min readUpdated 1 Aug 2026Read guide →
Software house tax compliance in PakistanIn depthFreelance and international

Software 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.5 min readUpdated 1 Aug 2026Read guide →
Tax residency in Pakistan and the 183-day ruleIn depthFreelance and international

Tax 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.5 min readUpdated 1 Aug 2026Read guide →
Pakistan-source income for non-residentsIn depthFreelance and international

Pakistan-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.5 min readUpdated 1 Aug 2026Read guide →
Double taxation treaties and PakistanIn depthFreelance and international

Double 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.4 min readUpdated 1 Aug 2026Read guide →
Foreign tax credit in PakistanIn depthFreelance and international

Foreign 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.6 min readUpdated 25 Jul 2026Read guide →
Declaring foreign assets in your wealth statementIn depthFreelance and international

Declaring 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.5 min readUpdated 1 Aug 2026Read guide →
Tax position when returning to PakistanIn depthFreelance and international

Tax 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.5 min readUpdated 1 Aug 2026Read guide →
Working remotely in Pakistan for a foreign employerIn depthFreelance and international

Working 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.6 min readUpdated 25 Jul 2026Read guide →
Crypto and digital-asset tax in Pakistan: where it standsIn depthFreelance and international

Crypto 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.4 min readUpdated 1 Aug 2026Read guide →
Customs, import duties and WeBOC in Pakistan: a primerIn depthFreelance and international

Customs, import duties and WeBOC in Pakistan: a primer

What an importer needs to know about customs duty, the additional levies at import, WeBOC and Pakistan Single Window, and how HS codes drive duty.4 min readUpdated 1 Aug 2026Read guide →
PTA tax on iPhone 18 in Pakistan (2026 rates)In depthFreelance and international

PTA tax on iPhone 18 in Pakistan (2026 rates)

Estimated PTA tax for the iPhone 18 Pro and Pro Max on CNIC and passport, why FBR has not fixed the figure yet, and how to get your exact amount from DIRBS.4 min readUpdated 14 Sep 2026Read guide →