Pakistan tax services
Pakistan Tax Services for Individuals, Businesses and Companies
Gamut Consulting helps you file accurate returns, stay registered, and deal with FBR correspondence. We work from our office in G-13/3, Islamabad, and support clients by phone, email and WhatsApp.
Income tax returns
We prepare and file returns for every common type of taxpayer in Pakistan.
Salaried individuals
Preparation and filing of the annual return for salary income, including allowances, deductions, tax credits, withholding certificates and the wealth statement.
Business individuals and sole proprietors
Return preparation from your sales, expenses and bank records, with basic books where you have none, and the supporting wealth reconciliation.
Associations of persons (AOP)
Returns for partnership firms and other AOPs, including income computation and the correct treatment of each partner's share.
Companies
Tax computation from the financial statements, company return filing, advance tax planning and reconciliation of tax withheld and tax paid.
Registration and ongoing compliance
NTN registration
Registration with FBR for individuals, AOPs and companies, and updating your registration details when your circumstances change.
Sales tax registration and monthly returns
Registration for businesses that supply taxable goods or services, preparation of monthly returns, and reconciliation of input and output tax. Sales tax on goods is federal; sales tax on services is collected by provincial authorities or, in Islamabad, under the ICT regime.
Withholding tax statements
Preparation of the periodic withholding statements for businesses that deduct tax from payments, with checks that deductions, deposits and statements agree.
Notices, planning and property
Notices and assessments
We read the notice with you, identify what FBR is asking, collect the evidence, prepare the reply and support you through the assessment process.
Tax planning
Practical, lawful planning: choosing a suitable business structure, timing of income and expenses, advance tax, and claiming the credits and exemptions you are entitled to.
Property transactions
Tax review before you buy or sell: withholding tax, capital gains, your filer status, and the documents the transfer will need.
How it works
Tell us your situation
Contact us with your tax year, type of income and any notices you have received. We confirm what is needed and give you a quote.
Share your documents
Send the documents listed below. We tell you if anything is missing, so there are no surprises close to a deadline.
We prepare and you review
We prepare the return or application and walk you through the figures. Nothing is filed until you have approved it.
Filing and follow-up
We file, give you the acknowledgement and a copy of what was submitted, and flag the next dates that apply to you.
Documents we usually need
The exact list depends on your case. We confirm it after your first conversation with us.
For every client
- CNIC (or passport for non-resident or overseas clients)
- NTN and your FBR IRIS login details, or authorisation for us to help you recover or set up access
- Previous return and wealth statement, if any
- Bank account details and annual bank statements
Salaried individuals
- Salary certificate or payslips for the year
- Tax deduction certificates from your employer and banks
- Details of allowances, benefits and any loans or advances
- Details of assets, liabilities and expenses for the wealth statement
Business, AOP and company
- Sales and purchase records, invoices and expense vouchers
- Trial balance or financial statements, where prepared
- Withholding challans, certificates and previous statements
- Sales tax returns and invoices, if registered
- Partnership deed (AOP) or incorporation documents (company)
Property transactions
- Sale or purchase agreement and title documents
- Valuation or fair market value details
- Original purchase cost and date of acquisition
- Proof of your filer status (ATL) at the transaction date
Frequently asked questions
What is the difference between a filer and a non-filer, and why does it matter?
In Pakistan, a “filer” is a person whose name is on FBR’s Active Taxpayers’ List (ATL). To be listed you must have filed your return. Being on the list generally means lower withholding tax rates on many transactions, while a non-filer pays more on many transactions.
Examples at rates in force from 1 July 2026 (Finance Act 2026):
- Buying property (section 236K): 1.25% of the fair market value for a person on the ATL, against 10.5%, 14.5% or 18.5% (depending on property value band) for a person not on the ATL.
- Selling property (section 236C): 2.75% of the sale consideration for a person on the ATL, against 11.5% for a person not on the ATL.
- Sales tax: a registered business must charge an extra 4% further tax on supplies to a buyer who is not registered or not on the ATL.
- Capital gain on property acquired on or after 1 July 2024: 15% of the gain for a person on the ATL; a person not on the ATL is taxed at normal rates, with a floor of 15%.
The separate “late filer” rate for property purchase and sale was removed from 1 July 2026, so for those two taxes you are either on the ATL or you are not. Rates change with each Finance Act and other transactions (banking, vehicles) have their own rules, so ask us before you transact.
What is the deadline for filing my income tax return?
For individuals and AOPs, the return for a tax year ending 30 June is due by 30 September of that year. For companies the due date depends on the year-end; for a 30 June year-end it is 31 December. FBR sometimes extends these dates by notification, but an extension is never guaranteed, so we plan to file before the original date.
Other regular dates: withholding statements are due quarterly (20 April, 20 July, 20 October and 20 January), and sales tax returns are generally due by the 15th of the following month unless FBR notifies a different date. We track the dates that apply to you.
What happens if I miss the 30 September deadline?
The return can still be filed after the due date, and you should file as soon as possible. A late return can lead to a default surcharge or penalty under the Income Tax Ordinance, depending on your circumstances and the tax involved. Until the return is filed, your name stays off the ATL, so you may face the higher non-filer rates described above on property and other transactions.
If you have missed a deadline, contact us and we will tell you where you stand and what to file first.
I earn below the taxable limit. Do I still need to file?
Not always, but often it is worth doing. For business individuals and AOPs the first Rs 600,000 of taxable income is taxed at 0% (current slabs), yet whether you must file depends on more than your income, for example your earlier filing history, your assets and certain transactions. Filing also puts you on the ATL, which lowers withholding tax on many transactions. Tell us your situation and we will advise.
I have received a notice from FBR. What should I do?
Do not ignore it. A notice states the date by which you must respond, and missing it can lead to an order being made without your input. Send us a copy as soon as you receive it. We will explain what it means, prepare the reply and supporting documents, and help you through the next steps.
How much do your tax services cost?
Our fee depends on the type of return, the volume of records, and whether notices or earlier years are involved. Please contact us for a quote. You can also use our Pakistan tax calculators to estimate your tax before you call.
Talk to us about your tax return
Tell us what you need and we will reply with the next steps and a quote.
Phone: +92 331 3333667 | Email: info@gamutconsulting.org
Offices: G-13/3, Islamabad, Pakistan | Ajman, United Arab Emirates
This page is general information, not tax advice for your circumstances. Tax rates, thresholds and due dates change; the figures above reflect the Finance Act 2026 as we checked it on 2 October 2026. Always confirm the current position before acting.
Pakistan tax services
Pakistan Tax Services for Individuals, Businesses and Companies
Gamut Consulting helps you file accurate returns, stay registered, and deal with FBR correspondence. We work from our office in G-13/3, Islamabad, and support clients by phone, email and WhatsApp.
Income tax returns
We prepare and file returns for every common type of taxpayer in Pakistan.
Salaried individuals
Preparation and filing of the annual return for salary income, including allowances, deductions, tax credits, withholding certificates and the wealth statement.
Business individuals and sole proprietors
Return preparation from your sales, expenses and bank records, with basic books where you have none, and the supporting wealth reconciliation.
Associations of persons (AOP)
Returns for partnership firms and other AOPs, including income computation and the correct treatment of each partner's share.
Companies
Tax computation from the financial statements, company return filing, advance tax planning and reconciliation of tax withheld and tax paid.
Registration and ongoing compliance
NTN registration
Registration with FBR for individuals, AOPs and companies, and updating your registration details when your circumstances change.
Sales tax registration and monthly returns
Registration for businesses that supply taxable goods or services, preparation of monthly returns, and reconciliation of input and output tax. Sales tax on goods is federal; sales tax on services is collected by provincial authorities or, in Islamabad, under the ICT regime.
Withholding tax statements
Preparation of the periodic withholding statements for businesses that deduct tax from payments, with checks that deductions, deposits and statements agree.
Notices, planning and property
Notices and assessments
We read the notice with you, identify what FBR is asking, collect the evidence, prepare the reply and support you through the assessment process.
Tax planning
Practical, lawful planning: choosing a suitable business structure, timing of income and expenses, advance tax, and claiming the credits and exemptions you are entitled to.
Property transactions
Tax review before you buy or sell: withholding tax, capital gains, your filer status, and the documents the transfer will need.
How it works
Tell us your situation
Contact us with your tax year, type of income and any notices you have received. We confirm what is needed and give you a quote.
Share your documents
Send the documents listed below. We tell you if anything is missing, so there are no surprises close to a deadline.
We prepare and you review
We prepare the return or application and walk you through the figures. Nothing is filed until you have approved it.
Filing and follow-up
We file, give you the acknowledgement and a copy of what was submitted, and flag the next dates that apply to you.
Documents we usually need
The exact list depends on your case. We confirm it after your first conversation with us.
For every client
- CNIC (or passport for non-resident or overseas clients)
- NTN and your FBR IRIS login details, or authorisation for us to help you recover or set up access
- Previous return and wealth statement, if any
- Bank account details and annual bank statements
Salaried individuals
- Salary certificate or payslips for the year
- Tax deduction certificates from your employer and banks
- Details of allowances, benefits and any loans or advances
- Details of assets, liabilities and expenses for the wealth statement
Business, AOP and company
- Sales and purchase records, invoices and expense vouchers
- Trial balance or financial statements, where prepared
- Withholding challans, certificates and previous statements
- Sales tax returns and invoices, if registered
- Partnership deed (AOP) or incorporation documents (company)
Property transactions
- Sale or purchase agreement and title documents
- Valuation or fair market value details
- Original purchase cost and date of acquisition
- Proof of your filer status (ATL) at the transaction date
Frequently asked questions
What is the difference between a filer and a non-filer, and why does it matter?
In Pakistan, a “filer” is a person whose name is on FBR’s Active Taxpayers’ List (ATL). To be listed you must have filed your return. Being on the list generally means lower withholding tax rates on many transactions, while a non-filer pays more on many transactions.
Examples at rates in force from 1 July 2026 (Finance Act 2026):
- Buying property (section 236K): 1.25% of the fair market value for a person on the ATL, against 10.5%, 14.5% or 18.5% (depending on property value band) for a person not on the ATL.
- Selling property (section 236C): 2.75% of the sale consideration for a person on the ATL, against 11.5% for a person not on the ATL.
- Sales tax: a registered business must charge an extra 4% further tax on supplies to a buyer who is not registered or not on the ATL.
- Capital gain on property acquired on or after 1 July 2024: 15% of the gain for a person on the ATL; a person not on the ATL is taxed at normal rates, with a floor of 15%.
The separate “late filer” rate for property purchase and sale was removed from 1 July 2026, so for those two taxes you are either on the ATL or you are not. Rates change with each Finance Act and other transactions (banking, vehicles) have their own rules, so ask us before you transact.
What is the deadline for filing my income tax return?
For individuals and AOPs, the return for a tax year ending 30 June is due by 30 September of that year. For companies the due date depends on the year-end; for a 30 June year-end it is 31 December. FBR sometimes extends these dates by notification, but an extension is never guaranteed, so we plan to file before the original date.
Other regular dates: withholding statements are due quarterly (20 April, 20 July, 20 October and 20 January), and sales tax returns are generally due by the 15th of the following month unless FBR notifies a different date. We track the dates that apply to you.
What happens if I miss the 30 September deadline?
The return can still be filed after the due date, and you should file as soon as possible. A late return can lead to a default surcharge or penalty under the Income Tax Ordinance, depending on your circumstances and the tax involved. Until the return is filed, your name stays off the ATL, so you may face the higher non-filer rates described above on property and other transactions.
If you have missed a deadline, contact us and we will tell you where you stand and what to file first.
I earn below the taxable limit. Do I still need to file?
Not always, but often it is worth doing. For business individuals and AOPs the first Rs 600,000 of taxable income is taxed at 0% (current slabs), yet whether you must file depends on more than your income, for example your earlier filing history, your assets and certain transactions. Filing also puts you on the ATL, which lowers withholding tax on many transactions. Tell us your situation and we will advise.
I have received a notice from FBR. What should I do?
Do not ignore it. A notice states the date by which you must respond, and missing it can lead to an order being made without your input. Send us a copy as soon as you receive it. We will explain what it means, prepare the reply and supporting documents, and help you through the next steps.
How much do your tax services cost?
Our fee depends on the type of return, the volume of records, and whether notices or earlier years are involved. Please contact us for a quote. You can also use our Pakistan tax calculators to estimate your tax before you call.
Talk to us about your tax return
Tell us what you need and we will reply with the next steps and a quote.
Phone: +92 331 3333667 | Email: info@gamutconsulting.org
Offices: G-13/3, Islamabad, Pakistan | Ajman, United Arab Emirates
This page is general information, not tax advice for your circumstances. Tax rates, thresholds and due dates change; the figures above reflect the Finance Act 2026 as we checked it on 2 October 2026. Always confirm the current position before acting.