# Sales Tax Calculator Pakistan (GST 18% & Services Tax)

Source: Searchable (https://searchable.pk/tools/tax/sales-tax-calculator)
Type: Calculator
Rates reviewed: 15 Sept 2026
Retrieved: 15 Sept 2026

Add or back out sales tax: 18% federal GST on goods, provincial services tax (PRA 16%, SRB 15%, KPRA 15%) and the 4% further tax on sales to unregistered buyers. Works from tax-inclusive or exclusive amounts.

Version 1.0.0. Inputs: Amount, What is being sold, The amount is, Buyer is not sales-tax registered (goods only).

## Worked example (default inputs)

- Amount: 100000 PKR
- What is being sold: goods
- The amount is: exclusive
- Buyer is not sales-tax registered (goods only): false

**Sales tax to add: Rs 18,000**

Rs 100,000 plus 18% tax is Rs 118,000, Rs 18,000 of tax.

### Breakdown

- Price before tax: Rs 100,000
- Federal sales tax (FBR): 18%: Rs 18,000
- Total with tax: Rs 118,000
- Effective rate: 18%

## How it is calculated

**Goods** are taxed by FBR under the Sales Tax Act 1990 at the standard rate of **18%** (s.3). A registered seller supplying to an **unregistered** buyer adds **further tax of 4%** (s.3(1A)). Reduced rates, fixed rates and exemptions exist for specific goods in the Third, Sixth and Eighth Schedules.

**Services** are a provincial subject since the 18th Amendment. Each authority sets its own standard rate: Punjab Revenue Authority 16%; Sindh Revenue Board, KP Revenue Authority and Balochistan Revenue Authority 15%; Islamabad Capital Territory 15% (collected by FBR). Many services have reduced rates (with input tax disallowed), telecom, restaurants and IT are common exceptions.

**Inclusive vs exclusive:** for a tax-inclusive amount, price before tax = amount ÷ (1 + rate); tax = amount − that.

## Frequently asked questions

**How do I calculate 18% sales tax?**

Multiply the pre-tax price by 0.18 and add it. To find the tax inside a tax-inclusive price, divide by 1.18 to get the base price and subtract.

**Which rate applies to services in Karachi?**

Sindh Revenue Board's 15% standard rate. Punjab (PRA) charges 16%. The rate follows where the service is provided or received under each authority's rules.

**What is further tax?**

An extra 4% a registered seller must charge when selling taxable goods to someone who is not sales-tax registered. Getting registered removes it and lets the buyer claim input tax.

**Is sales tax charged on top of income tax withholding?**

Yes: they are separate. Withholding income tax on purchases (s.153) is deducted by the buyer from the payment; sales tax is added to the invoice.

## Sources

- Sales Tax Act 1990 s.3 (18%); PRA, SRB, KPRA, BRA and ICT services tax schedules (FBR and provincial revenue authorities): https://www.fbr.gov.pk/

How to cite: "Sales Tax Calculator Pakistan (GST 18% & Services Tax)", Searchable, rates reviewed 15 Sept 2026, https://searchable.pk/tools/tax/sales-tax-calculator