DoubleTaxationImpuestos sobre el sueldo: Pakistán
Cuántos impuestos y aportes se pagan por un sueldo (Pakistán), cuánto queda neto y qué regímenes impositivos especiales existen.
Cálculo para un sueldo bruto de EUR 60.000 por año
| Sueldo bruto | PKR 19.725.210 ≈ EUR 60.000 |
|---|---|
| Impuesto a la renta | |
| Income tax | PKR 5.877.824 ≈ EUR 17.879 |
| Aportes del trabajador | |
| EOBI contribution (insured person) | PKR 4.884 ≈ EUR 15 |
| Sueldo neto | PKR 13.842.503 ≈ EUR 42.106 |
| Contribuciones e impuestos del empleador | |
| EOBI contribution (employer) | PKR 24.420 ≈ EUR 74 |
| Costo laboral del empleador | PKR 19.749.630 ≈ EUR 60.074 |
Solo se incluye una parte de los impuestos y cargas directos del país: el impuesto a la renta del trabajo y los aportes obligatorios. No se incluyen: impuestos sobre el patrimonio y los inmuebles; impuestos sobre dividendos, intereses y otras rentas del capital; impuestos sobre herencias y donaciones; impuestos indirectos como el IVA, los impuestos internos y los derechos de importación.
Este país no figura en el informe Taxing Wages de la OCDE; el cálculo es nuestro y sigue la misma metodología.
Regímenes impositivos especiales
Estos regímenes no se incluyen en el cálculo anterior: cada uno tiene sus propios requisitos.
Foreign-source income of short-term resident individuals (section 50, Income Tax Ordinance 2001)
Para quién: Individuals who are resident solely by reason of employment in Pakistan and are present for no more than three years.
Foreign-source income is exempt; the exemption does not cover income from a business established in Pakistan or foreign-source income brought into or received in Pakistan. Pakistani salary is taxed at the regular scale.
Base legal: Income Tax Ordinance, 2001, s. 50
Foreign-source income of returning expatriates (section 51, Income Tax Ordinance 2001)
Para quién: Pakistani citizens who become resident after at least four tax years of non-residence.
Foreign-source income is exempt in the tax year of becoming resident and the following tax year. Separately, salary earned abroad in the year of departure is exempt.
Base legal: Income Tax Ordinance, 2001, s. 51(1)–(2)
Export of computer software or IT / IT-enabled services (section 154A, Income Tax Ordinance 2001; Division IVA, Part III, First Schedule)
Para quién: Persons (including freelancers) exporting software, IT or IT-enabled services; the reduced rate applies to those registered with the Pakistan Software Export Board (PSEB).
The bank deducts tax when export proceeds are realised: 0.25% for exporters of software, IT or IT-enabled services registered with and certified by the PSEB (tax years 2024–2029), 1% for other exports of services. The deduction is a final tax if the return (and any required withholding and sales-tax statements) is filed; no foreign tax credit is given. The taxpayer may opt out each year in the return and be taxed under the normal regime.
Base legal: Income Tax Ordinance, 2001, s. 154A(1)–(3); First Schedule, Part III, Division IVA
Tax on pension (section 149(1A), Income Tax Ordinance 2001; Division I, Part I, First Schedule)
Para quién: Individuals receiving a pension from a former employer (including government).
Pension from a former employer up to Rs 10 million a year — 0%; above that — 5% of the excess as a final tax. Individuals aged 70 or over pay no tax on pension. Pension falls under the head 'Salary', so the 10% surcharge does not apply. If you keep working for the former employer or its associate, the pension is taxed at the regular salary rates.
Residencia fiscal
Criterios de residencia fiscal: Pakistán
- Estuvo en Pakistán 183 días o más en el año fiscal (1 de julio – 30 de junio): según la s. 82(a) de la Income Tax Ordinance, 2001 es persona física residente y Pakistán grava su renta mundial, incluidas las rentas de Argentina.
- Es empleado o funcionario del Gobierno Federal o de un Gobierno Provincial de Pakistán destinado en el extranjero: según la s. 82(c) es persona física residente durante todo el año fiscal, por pocos días que haya pasado en Pakistán.
- Es ciudadano pakistaní y en el año fiscal pakistaní no estuvo presente en ningún otro país, incluida Argentina, más de 182 días: según la s. 82(d) es persona física residente en Pakistán aunque haya pasado allí menos de 183 días.
- Es ciudadano pakistaní y ningún otro país lo considera contribuyente residente: según la s. 82(d) sigue siendo persona física residente en Pakistán aunque haya pasado allí menos de 183 días.
Supuestos
- Cálculo según la metodología de la OCDE (Taxing Wages): impuesto a la renta, incluidos los impuestos locales, y aportes del trabajador; persona soltera sin hijos, período fiscal 2026, tipo de cambio del BCE del 2 de enero de 2026.
- Tax year 2027 (1 July 2026 – 30 June 2027); salaried scale (clause 2, Division I, Part I, First Schedule, Income Tax Ordinance 2001, as amended by the Finance Act 2026): salary exceeds 75% of taxable income.
- There is no standard deduction or credit for salaried persons; exempt allowances (e.g. medical) depend on the contract and are not applied — the whole gross salary is taxable. The employee is on the Active Taxpayers List.
- The section 4AB surcharge for salaried persons was abolished from 1 July 2026 («no surcharge shall be payable»); the 10% for other persons above Rs 10 million does not apply here.
- EOBI (Employees' Old-Age Benefits Institution) contributions: 1% (insured person) and 5% (employer) of the Islamabad minimum wage — Rs 40,700 a month from 1 July 2026; fixed amounts regardless of salary; treated as social security contributions.
- Islamabad (IESSI) and provincial (PESSI, SESSI) employees' social security covers only workers with wages up to a statutory ceiling; the profile salaries are far above it, so no contribution is included. The Workers' Welfare Fund and Workers' Profit Participation Fund are levied on company profits, not on payroll, and are excluded.
- Impuestos locales: localidad: Islamabad (Islamabad Capital Territory)
- Período fiscal: 2026-07-01 – 2027-06-30
- Tipo de cambio: 1 EUR = 328.7535 PKR (State Bank of Pakistan, mark-to-market (M2M) revaluation rates: EUR/PKR on 02/01/2026 — 328.7535; ECB does not publish PKR, 02/01/2026)
Fuentes
- Finance Act 2026 (Act No. XLIII of 2026, assent 26 June 2026): s. 4AB proviso «no surcharge shall be payable»; First Schedule, Part I, Division I, clause (2) — new salaried table
- FBR Withholding Tax Rate Card for tax year 2027, updated as per Finance Act 2026 (s. 149 salary, s. 149(1A) pension, s. 154A)
- ProPakistani, 12 June 2026 — monthly tax on salary under the 2026-27 slabs (worked examples)
- WageIndicator: Islamabad minimum wage Rs 40,700 per month from 1 July 2026 (notification of 19 August 2026)
- Ministry of Overseas Pakistanis and Human Resource Development — FAQs related to EOBI, Q. 5: contribution 6% of the minimum wage notified by the Federal Government (employer 5%, employee 1%)
- US SSA, Social Security Programs Throughout the World: Pakistan — old-age financing 1% / 5% of minimum wage; provincial social security wage ceiling
- State Bank of Pakistan, Exchange Rates for Mark to Market Revaluation by Authorized Dealers in Foreign Exchange, 2-Jan-26: USD READY 280.1120; EUR READY 328.7535
Datos revisados: 01/11/2026. Cálculo orientativo para un caso típico. No constituye asesoramiento impositivo.