Calculate Pakistan sales tax (GST) on goods and services, including reverse-charge, provincial SRB & PRA, and multiple tax types.
Transaction Details
FBR standard rate 18% · SRB / PRA services 15% · Reduced rates for selected goods.
PKR
%
%
Base amount (excl. tax)—
Tax rate applied—
Sales tax amount—
WHT on services—
Total invoice amount—
Net payable to FBR / SRB—Output tax for this transaction
Registered GST filers pay output tax minus input tax credits. This calculator shows gross output tax for a single transaction. For monthly return preparation or registration, consult our team.
Pakistan GST / Sales Tax Rates
Quick reference for common categories
Category
Authority
Rate
Standard goods
FBR
18%
Luxury / beverages / sugar
FBR
25%
Agriculture / selected
FBR
5%
Reduced rate goods
FBR
10%
Services (Sindh)
SRB
15%
Services (Punjab)
PRA
16%
Services (KPK)
KPRA
15%
Services (Balochistan)
BRA
15%
Tier-1 retailers
FBR
18%
Exports (zero-rated)
FBR
0%
GST Registration Threshold
Mandatory registration with FBR for sales tax when:
Annual taxable supplies exceed Rs 10,000,000
Manufacturer with annual utility bills above Rs 1,200,000
Importers and wholesalers — mandatory regardless of turnover
