Chitral returns typically combine salary, tourism income, fruit sales and remittances. This page explains what to include.
Salaried Persons
Enter salary and tax deducted from the employer's certificate.
Hotels and Tours
Show bookings received less staff, food, fuel and maintenance costs. Seasonal businesses still file for the full year.
Agricultural Produce
Apricots, walnuts and crops from your own land are agricultural income.
Remittances
Receipts from family members working elsewhere are shown in the wealth statement.
Wealth Statement
Houses, land, vehicles and bank balances are listed.
Former PATA Status
Where income was exempt under the PATA regime in a given year, it is still declared as exempt so the wealth statement reconciles.
Traders and Shops
Shopkeepers in Chitral town and the valley bazaars calculate profit from purchases in Peshawar or Dir, transport costs over Lowari and sales, with stock counted at 30 June.
NGO Employees and Consultants
Staff of development organisations have tax deducted from salary; consultants paid by projects declare fees as business income and claim tax deducted.
Jeep Owners
Jeep owners hiring vehicles to tourists show fares less fuel, repairs and drivers' wages, and depreciation of the vehicle.
Property in Peshawar or Islamabad
Families who have bought flats or plots in the cities list them in the wealth statement and declare any rent.
Pensioners
Retired teachers and soldiers living in the valleys declare their pension as exempt and list any shop, land or rented rooms they own, so their wealth statement shows how their assets were built.
Also see tax consultant in Chitral and NTN registration in Chitral.
Frequently Asked Questions
Should exempt income be declared?
Yes, declaring it keeps the wealth statement consistent.
Do seasonal hotels file?
Yes, one return covers the full tax year.
Are walnuts from my trees taxable?
They are agricultural produce and exempt from federal tax.