What is the sales tax rate in Pakistan 2026?

Federal sales tax (FED/GST): 17% standard rate on goods. Reduced rates: 10% on certain food items, 5% on selected goods. IT/software exports: 0% (zero-rated). Provincial services tax: 16% (Sindh PRA), 15-16% (Punjab PRMA), varies in KPK and Balochistan.

When is sales tax registration mandatory in Pakistan?

Sales tax registration with FBR is mandatory when annual taxable turnover exceeds Rs. 10 million for goods, or when manufacturing, importing, or exporting. Certain services require provincial sales tax registration regardless of turnover.

How do I file monthly sales tax return in Pakistan?

Login to iris.fbr.gov.pk, go to Sales Tax Return, fill purchase register (Annex-A), supplies register (Annex-C), submit by 15th of following month. Pay any net tax due via PSID at bank. Kamboh Associates files monthly sales tax returns — WhatsApp 0328-4675162.

What is the penalty for not filing sales tax return in Pakistan?

Rs. 10,000 per month for late/non-filing of sales tax return, or 10% of tax payable, whichever is higher. Suspension of STRN (sales tax registration number) after 2 months of non-filing.

Sales Tax Registration (STRN) Service

TL;DR

Register for STRN (Sales Tax Registration Number) in Pakistan. Mandatory when turnover exceeds Rs. 10 million. Kamboh Associates registers STRN — WhatsApp 0328-4675162.

Expert STRN registration for GST compliance. 3-day registration. Monthly return filing from PKR 3,000/month. For importers, suppliers, retailers.

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STRN Registration Steps

Check Eligibility

If your annual turnover is over PKR 5M, STRN registration is mandatory.

Business Documentation

Provide business registration, NTN, bank account, business location proof.

FBR Submission

We prepare and submit your STRN application to FBR within 1 day.

Registration Complete

STRN certificate issued. Monthly return filing & compliance handled by us.

Who Must Register for Sales Tax (STRN) in Pakistan?

Sales tax registration in Pakistan is mandatory for businesses meeting certain criteria under the Sales Tax Act 1990 and applicable provincial revenue laws. Failure to register when required is an FBR violation with serious penalties.

Manufacturers

All manufacturers of taxable goods must register regardless of turnover. Manufacturing includes any process that changes the form or nature of goods.

Importers & Exporters

Every importer and exporter of goods must be STRN registered. Zero-rated exports still require STRN to claim export rebates and input tax adjustments.

Retailers & Distributors

Retailers and distributors with annual turnover exceeding the mandatory threshold must register. Tier-1 retailers (in major commercial areas) are often required regardless of turnover [VERIFY].

Service Providers

Service providers may fall under FBR (federal services) or provincial authorities (PRA, SRB, KPRA, BRA) depending on service type and location. Confirm jurisdiction before registering.

Wholesale & Chain Stores

Wholesale suppliers and chain stores must be STRN registered. B2B customers increasingly require STRN-registered suppliers for input tax adjustment.

Voluntary Registration

Businesses below the threshold can voluntarily register for STRN to claim input tax credits on purchases and appear more credible to corporate buyers.

Mandatory threshold [VERIFY]: The annual turnover threshold for mandatory STRN registration is updated in the Finance Act. The current threshold should be confirmed from FBR or by contacting Kamboh Associates on 0328-4675162. Operating above the threshold without STRN attracts demand for all un-paid sales tax plus penalties.

Documents Required for STRN Registration

Gather these documents before applying. Share via WhatsApp — we prepare and submit your complete application within 24 hours:

Document	Applicable To	Notes
CNIC of owner/all directors	All business types	Clear copy front & back
NTN certificate	All business types	Get NTN first if you don't have one — NTN registration
Business registration proof	Companies (SECP), Partnerships	SECP certificate or partnership deed
Bank account certificate	All business types	Account in business name
Business premises proof	All business types	Rent agreement or ownership deed + utility bill
Business activity description	All business types	Brief description of goods/services sold
Import/export licence	Importers & exporters	If applicable
Manufacturer proof	Manufacturers	Description or photos of manufacturing facility

Don't have all documents ready? WhatsApp us what you have and our consultants will tell you exactly what's missing. Most STRN registrations are completed within 3–5 working days of all documents being received.

Pakistan Sales Tax Rates & Monthly Filing

Once you have your STRN, you must file a monthly sales tax return whether you have sales or not. Here are the key compliance points:

Item	Detail	Status
Standard GST rate	18% on supply of taxable goods & services [VERIFY]	Check Finance Act 2026
Reduced rate goods	Some food items, medicines, agriculture inputs may have lower rates [VERIFY]	Confirm with FBR SRO
Zero-rated exports	0% — input tax refundable on exported goods	Requires STRN + export documents
Monthly return due date	Last day of the following month	July return due Aug 31, etc.
Late filing penalty	Rs. 10,000 per late return [VERIFY with Finance Act]	File on time — avoid penalties
Input tax adjustment	GST paid on purchases can offset GST on sales	Requires proper purchase invoices with STRN
Annual return	Annual reconciliation statement required	Filed alongside final monthly return [VERIFY]

After Sales Tax Registration — Your Ongoing Obligations

Once registered, you must file monthly sales tax returns by the 18th of the following month, maintain purchase/sale records for 6 years, and display your Sales Tax Registration Number (STRN) on all invoices. Failing to file even a nil return attracts a Rs. 10,000 FBR penalty.

STRN Registration FAQ

What is the difference between STRN and NTN?

NTN (National Tax Number) is your income tax registration number — required for filing income tax returns. STRN (Sales Tax Registration Number) is a separate registration for sales tax / GST purposes. You need NTN first, then you can apply for STRN. Both are issued through FBR IRIS portal.

Is government registration fee charged for STRN?

No — FBR does not charge a government fee for STRN registration. The only cost is the professional fee charged by a tax consultant to prepare and submit your application. Kamboh Associates charges Rs. 3,000 for the complete STRN registration service.

What if I don't have any sales — do I still need to file monthly returns?

Yes. Once STRN registered, you must file a monthly sales tax return every month — even if you had zero sales that month. Missing a monthly return attracts a Rs. 10,000 penalty per return [VERIFY]. Kamboh Associates can handle your monthly returns for Rs. 3,000/month regardless of sales volume.

Should I get provincial sales tax (PRA/SRB) or federal STRN?

It depends on your service type and location. Services are taxed provincially: Punjab Revenue Authority (PRA) for Punjab, Sindh Revenue Board (SRB) for Sindh, KPRA for KPK, BRA for Balochistan. Goods are taxed federally by FBR. Some businesses need both. Contact Kamboh Associates to determine the correct registration for your business.

Can I deduct GST I paid on purchases from GST I collect on sales?

Yes — this is the key benefit of STRN registration. Input tax adjustment allows you to offset the GST you paid on business purchases against the GST you charge on sales. You only deposit the net difference to FBR. This makes being STRN-registered financially beneficial for most businesses.

STRN Registration Service Across Pakistan

100% online service — no office visit required. We register businesses for sales tax across all Pakistan cities via WhatsApp:

Lahore Karachi Islamabad Rawalpindi Faisalabad Multan Sialkot Gujranwala Peshawar Quetta Hyderabad Bahawalpur Gujrat + All other cities