Tax & Registration
Filer vs non-filer in Pakistan: what you pay more in 2026-27
Non-filers pay 10.5% to 18.5% tax on buying property against 1.25% for filers, 11.5% vs 2.75% on selling, and double on bank profit. Full table, tax year 2027.
Tax & Registration · Business & Trade
PSEB registration costs Rs 1,000 a year for freelancers and Rs 5,000 to 10,000 for IT companies, takes 2 to 5 working days and cuts tax on IT exports to 0.25%.
AI Summary
PSEB registration costs Rs 1,000 a year for a new freelancer (Rs 2,000 to renew), Rs 5,000 for an IT startup under a year old and Rs 10,000 for other IT companies. You apply on PSEB's online portal, get initial approval, pay, and receive your certificate in about 2 to 5 working days. The main benefit is tax: PSEB-registered exporters pay 0.25% on IT export proceeds instead of 1%, a rate FBR has extended to tax year 2029.
PSEB (Pakistan Software Export Board) registration costs Rs 1,000 a year for a new freelancer and Rs 5,000 to Rs 10,000 a year for an IT company. You apply online, pay after initial approval, and get your certificate in about 2 to 5 working days. The payoff is tax: registered IT exporters pay 0.25% on export proceeds instead of 1%.
Tax on Rs 10 lakh of IT export income
Rs 2,500 vs Rs 10,000
0.25% if PSEB-registered, 1% if not (section 154A, extended to tax year 2029)
PSEB’s fees as of October 2026, per year:
| Who | New registration | Renewal |
|---|---|---|
| Freelancer | Rs 1,000 | Rs 2,000 |
| IT/ITeS startup (under 12 months old) | Rs 5,000 | by revenue, below |
| IT/ITeS company (older) | Rs 10,000 | by revenue, below |
| Call centre | Rs 20,000 + Rs 10,000 per branch | same |
Company renewal depends on annual revenue: Rs 10,000 up to Rs 5 crore, Rs 15,000 up to Rs 10 crore, Rs 20,000 up to Rs 30 crore, Rs 25,000 up to Rs 60 crore, and Rs 30,000 above that. An expired company registration adds a Rs 5,000-a-year surcharge.
You pay through PSEB’s online payment gateway or by pay order or demand draft to Pakistan Software Export Board (G) Ltd.
Freelancer:
Business (sole proprietor, partnership or company):
A sole proprietorship with a business NTN uses the business route, not the freelancer one.
To renew, freelancers send a summary of export revenue under the State Bank’s IT/ITeS codes and last year’s income tax return. Companies send the revenue summary and their financial statements or tax return.
More guides: Tax & Registration.
As of October 2026, Rs 1,000 a year for a new freelancer (Rs 2,000 to renew), Rs 5,000 a year for an IT startup under 12 months old, Rs 10,000 for older IT companies, and Rs 20,000 for a call centre plus Rs 10,000 per branch.
A personal NTN with no business name, both sides of your CNIC, and a letter or certificate for your personal bank account.
About 2 to 5 working days after PSEB verifies your payment.
0.25% of IT and IT-enabled services export proceeds, against 1% for those not registered. FBR has extended the 0.25% rate up to tax year 2029.
PSEB's freelancer route needs a personal NTN with no business name. A sole proprietorship with a business NTN registers through the company route, which takes proprietors, partnerships and companies.