Provincial, ICT & AJK Tax Laws of Pakistan 2026-2027

SINDH
✔ Sindh sales tax on services act. 2011
✔ Sindh sales tax special procedure (withholding) rules, 2014
✔ Sindh sales tax on services law rules, 2011
✔ Sindh revenue board (reward) rules, 2012
✔ Sindh sales tax special procedure (transportation or carriage of petroleum oils through oil tankers) rules, 2018
✔ Sindh sales tax special procedure (services provided or rendered by cab aggregator and the services provided or rendered by the owners drivers of the motor vehicles using the cab aggregator services) rules, 2019
✔ Sindh sales tax special procedure (online integration of business) rules,2022
✔ Sindh sales tax special procedure (tax on specified services) rules, 2023
✔ Sindh place of provision of services rules, 2023
✔ Sindh development and maintenance of infrastructure cess act, 2017
✔ Sindh revenue board act, 2010
✔ Sindh companies’ profits (workers participation) act, 2015
✔ Sindh workers welfare fund act, 2014
✔ Sindh agricultural income tax асt, 2025
✔ Sindh motor vehicle tax rates  
✔ Sindh urban immovable property tax rates  
✔ Sindh levy of tax on capital value of immovable property
✔ Sindh tax on persons engaged in professions trades callings or employments
✔ Sindh entertainment duty rates
✔ Sindh court fees rates  
✔ Sindh stamp fees rates

PUNJAB
✔ Punjab sales tax on services law act 2012
✔ Recovery rules 2012
✔ Registration and de-registration rules 2012
✔ Filing of returns rules 2012
✔ Adjustment of tax rules 2012
✔ Specific provisions rules 2012
✔ Computerized system rules 2012
✔ Authorized representatives rules 2012
✔ Audit rules 2012
✔ Adjudication and appeals rules 2012
✔ Alternative dispute resolution rules 2012
✔ Definitions rules 2012
✔ Enforcement rules, 2014
✔ Withholding rules 2015
✔ Refund rules, 2019
✔ Determination of minimum tax liability regulations 2019
✔ Punjab electronic invoice monitoring system rules 2019
✔ Punjab place of provision of services rules, 2023
✔ Punjab revenue authority act 2012
✔ Punjab revenue authority (appellate tribunal) rules 2016
✔ Punjab infrastructure development cess act 2015
✔ Agricultural income tax act 1997
✔ Agricultural income tax rules 2001
✔ Punjab motor vehicle tax rates  
✔ Punjab urban immovable property tax rates
✔ Punjab capital value tax on immovable property
✔ Punjab capital value tax rues 2010
✔ Punjab tax on persons engaged in professions, trades, callings or employments  
✔ Punjab entertainment duty rates
✔ Punjab court fees rates  
✔ Punjab stamp fees rates  

KHYBER PAKHTUNKHWA
✔ KPK sales tax on services act, 2022
✔ KPK revenue authority act, 2022
✔ KPK infrastructure development cess act, 2022
✔ KPK public financial management act, 2022
✔ KPK sales tax on services special procedure (withholding) regulation, 2015 [repealed]
✔ KPK sales tax on services regulation, 2024
✔ KPK sales tax special procedure (transportation or carriage of petroleum oils through oil tankers) regulation 2018
✔ KPK revenue authority (engagement of private lawyers) regulation, 2018
✔ KPK sales tax on services arrears (recovery) rules, 2019
✔ KPK sales tax on services (audit) rules, 2019
✔ KPK sales tax on services special procedure (withholding) regulation, 2024
✔ KPK place of provision of services rules, 2023
✔ KPK sales tax special procedure (tax on specified services) regulations, 2024
✔ KPK agricultural income tax act, 2025
✔ KPK motor vehicle tax rates  
✔ KPK urban immovable property tax rates  
✔ KPK tax on professions trades and callings
✔ KPK court fees rates  
✔ KPK stamp fees rates
✔ Provincial excise duty (un-manufactured tobacco) act, 2024

ISLAMABAD CAPITAL TERRITORY
✔ ICT (tax on service) ordinance. 2001
✔ ICT place of provision of service rules, 2023
✔ ICT tax on agricultural land ordinance 1996
✔ Capital value tax 2022
✔ Islamabad revision of rates of property tax in Islamabad
✔ Islamabad court fees rates  
✔ Islamabad stamp fees rates  

BALOCHISTAN
✔ Balochistan sales tax on services act 2015
✔ Balochistan companies profits (workers participation) act, 2022
✔ Balochistan worker's welfare fund act. 2022
✔ Balochistan sales tax on services rules, 2018
✔ Balochistan sales tax special procedure (withholding) rules, 2018
✔ Balochistan sales tax special procedure transportation of carriage petroleum oils through oil tankers) rules, 2019
✔ Balochistan sales tax on services special procedure (online integration business) rules, 2022
✔ Balochistan place of provision of services rules, 2023
✔ Balochistan revenue authority act, 2015
✔ Balochistan development and maintenance of infrastructure cess act, 2021
✔ Gwadar special economic district (tax exemptions) act, 2023
✔ Balochistan tax on land and agriculture income ordinance, 2000 
✔ Balochistan land and agriculture income tax (assessment and collect rules, 2001
✔ Balochistan motor vehicle tax rates
✔ Balochistan urban immovable property tax rates
✔ Balochistan professions and entertainment tax rates
✔ Balochistan court fee rates
✔ Balochistan stamp fee rates
✔ Balochistan motor vehicles transaction licensees act, 2025

AZAD JAMMU & KASHMIR (AJK)
✔Azad Jammu & Kashmir sales tax on services law act, 2001