Tax residence in Pakistan for Singapore taxpayers

Pakistan treats you as resident with 183 days in its tax year (1 July – 30 June); a Pakistani citizen is also resident unless more than 182 days were spent in another country that taxes him or her as a resident, and government officials posted abroad stay resident. Singapore decides your status for the calendar year, with 183 days of presence or employment. If both countries claim you, Art. 4(2) of the Singapore–Pakistan Agreement (1993) decides by permanent home, centre of vital interests and habitual abode — it has no nationality step, so the competent authorities settle the remaining cases.

Check your status: Singapore and Pakistan

Free, no sign-up, about 3 minutes. Conclusion under Singapore's Income Tax Act 1947, compared with the law of Pakistan and the tax treaty (DTA).

When Pakistan treats you as a tax resident

Pakistan's tax year runs from 1 July to 30 June. 183 days or more in Pakistan in that period — counting all stays together — make you a resident individual, whatever your nationality.

Federal and provincial government employees and officials posted abroad — for example to Singapore — remain resident in Pakistan whatever the number of days.

Since tax year 2023 a Pakistani citizen can be resident with fewer than 183 days in Pakistan.

You were in Pakistan for 183 days or more in the tax year (1 July – 30 June) — under s. 82(a) of the Income Tax Ordinance, 2001 you are a resident individual and Pakistan taxes your worldwide income, including income from Singapore.
You are a Federal or Provincial Government employee or official of Pakistan posted abroad — under s. 82(c) you are a resident individual for the whole tax year, however few days you spent in Pakistan.
You are a Pakistani citizen and in the Pakistani tax year you were not present in any other country, Singapore included, for more than 182 days — under s. 82(d) you are a resident individual of Pakistan even with fewer than 183 days there.
You are a Pakistani citizen and no other country treats you as its resident taxpayer — under s. 82(d) you remain a resident individual of Pakistan even though you spent fewer than 183 days there.

When you are a non-resident

You are not a Pakistani citizen and spent fewer than 183 days in Pakistan in the tax year — you are a non-resident: Pakistan taxes only your Pakistan-source income.
You spent fewer than 183 days in Pakistan, you were present in another country for more than 182 days, and a country other than Pakistan treats you as its resident taxpayer — under s. 82 you are a non-resident: Pakistan taxes only your Pakistan-source income.

Where the rules of Pakistan clash with Singapore tax rules

Collision: Pakistani citizen living in Singapore — resident of Pakistan with fewer than 183 days. Since tax year 2023 a Pakistani citizen is resident in Pakistan unless he or she was present in another country for more than 182 days in the Pakistani tax year and is a resident taxpayer of another country (s. 82(d)). If you live in Singapore and are resident here — for example under the 183-day test for the calendar year, or under IRAS's two- or three-year rules — but were not in Singapore (or any other single country) for more than 182 days within Pakistan's 1 July – 30 June year, Pakistan also treats you as resident. Art. 4(2) of the Singapore–Pakistan Agreement then decides: permanent home; with a home in both countries — centre of vital interests; if that cannot be determined or you have no permanent home in either — habitual abode. The Agreement has no nationality step: if habitual abode does not decide, being a Pakistani citizen does not settle the question — the competent authorities do, by mutual agreement (Art. 4(2)(c)). Keep a day count by country for both years and a Certificate of Residence from IRAS.
Collision: 183 days in Pakistan's tax year while resident in Singapore. 183 days in Pakistan between 1 July and 30 June make you resident in Pakistan. Because Singapore's year is the calendar year, the same months can fall in a year in which you are also resident in Singapore — with 183 days in Singapore in that calendar year, as a Singapore citizen or Permanent Resident who normally resides in Singapore, or under IRAS's two- or three-year rules — typically in the year you move between the two countries. Art. 4(2) of the Singapore–Pakistan Agreement decides: permanent home → centre of vital interests → habitual abode → mutual agreement; under s. 107 the Agreement prevails over the Ordinance in giving relief.

What else to know

Which treaty applies: the Singapore–Pakistan Agreement (1993). The Agreement between the Republic of Singapore and the Islamic Republic of Pakistan, signed at Singapore on 13 April 1993 with a Protocol, has been in force since 6 August 1993 and has effect for income derived on or after 1 January 1987 (Art. 29(2)). The MLI applies to it from 1 April 2021 (new preamble, principal purpose test); Arts. 4 and 23 are not modified. Residence tie-breaker: Art. 4(2) — permanent home, centre of vital interests, habitual abode, then mutual agreement: there is no nationality step. Salaries and independent services: Art. 15 (183 days in any 12-month period and four further conditions); directors' fees: Art. 16; pensions: Art. 18; government service: Art. 19; relief: Art. 23 — credit in both countries; mutual agreement: Art. 25; Pakistani treaty relief limited to income remitted to Singapore: Protocol, para. 5. In Pakistan the Agreement prevails over the Ordinance in giving relief (s. 107).
Different years: Singapore's calendar year and Pakistan's 1 July – 30 June. Singapore decides residence for a calendar year — the basis year for the following Year of Assessment (income and days of 2026 are YA 2027) — and counts days of physical presence or employment in Singapore: 183 days make you resident. Pakistan counts days in its tax year (1 July – 30 June) and also needs 183 days. Neither country splits the year on arrival or departure, and each Pakistani tax year overlaps two Singapore basis years. The Agreement's 183-day test for salaries and services (Art. 15(2)(a)) uses any 12-month period. Keep a day count for each of these periods.
Pakistani government posting to Singapore. Federal and Provincial Government employees and officials posted abroad remain resident in Pakistan under s. 82(c), whatever the number of days. Under Art. 19(1) of the Agreement, remuneration paid by Pakistan, a political subdivision or a local or statutory authority for services rendered to it is taxable only in Pakistan — unless the services are rendered in Singapore by a resident of Singapore who is a Singapore national or did not become resident there solely to render the services. A government pension is taxable only in Pakistan (Art. 19(2)).
Working in Pakistan while resident in Singapore: five conditions for exemption (Art. 15(2)). Salary for work done in Pakistan is Pakistan-source income wherever it is paid (s. 101). If Singapore is your state of residence, Pakistan does not tax it only if all conditions of Art. 15(2) of the Agreement are met: no more than 183 days in Pakistan in any 12-month period, services rendered for or on behalf of a person resident in Singapore, the pay is subject to tax in Singapore, it is not borne by a permanent establishment or fixed base of the employer in Pakistan, and — for independent services — the payment is not borne by a resident of Pakistan. Check the third condition: Singapore taxes income from work done abroad only exceptionally — foreign-sourced income received by a resident individual is exempt (s. 13(7A)) — so the exemption in Pakistan may not apply. Where Singapore does tax the pay, it credits the Pakistani tax up to the Singapore tax on that income (Art. 23(3)).
How double tax is relieved between Singapore and Pakistan. If Singapore is your state of residence, Pakistani tax on Pakistan-source income is credited against Singapore tax on the same income (Art. 23(3)) — but Singapore exempts most foreign-sourced income of resident individuals (s. 13(7A)), so the Pakistani tax usually simply stays. Where the Agreement exempts Pakistani income or reduces Pakistani tax on it and Singapore taxes that income only when it is remitted, the relief in Pakistan applies only to the amount remitted to or received in Singapore (Protocol, para. 5). If Pakistan is your state of residence, it credits the Singapore tax up to the proportion of Pakistani tax attributable to that income (Art. 23(2)); under s. 103 the credit is computed separately for each head of income and unused credit is lost, and foreign salary on which tax was withheld and paid abroad is exempt (s. 102). To prove tax paid in Pakistan, a non-resident can ask FBR for a certificate (rule 19B). A case of taxation not in accordance with the Agreement is presented in writing within three years from the first notification (Art. 25(1)).
Non-resident of Pakistan: what Pakistan still taxes. As a non-resident you pay Pakistani tax only on Pakistan-source income: salary for work done in Pakistan or paid by a Pakistani government; rent and gains on property in Pakistan; dividends of Pakistani companies; profit on debt, royalties and fees paid by Pakistani residents; gains on Pakistani shares. Tax is mostly withheld by the payer, often as final tax. As a resident of Singapore and beneficial owner you can rely on the Agreement's limits: dividends 15% (Art. 10(2)(c)), interest 12.5% (Art. 11(2)), royalties 10% (Art. 12(2)); gains on Pakistani immovable property and other income arising in Pakistan remain taxable there (Arts. 14(1) and 22). Remember the remittance clause (Protocol, para. 5). To show the Pakistani tax to IRAS, ask FBR for a certificate of tax paid (rule 19B).
Pakistani citizen moving to Singapore: part-year rules. Pakistan has no split year: residence is fixed for the whole tax year (1 July – 30 June). A citizen who leaves Pakistan during a tax year and stays abroad for the rest of it is exempt on salary earned abroad in that year (s. 51(2)). If you leave with no intention of returning, notify the Commissioner at least 15 days before departure and file a return up to that date (s. 145). A citizen who returns after four non-resident years is exempt on foreign-source income in the year of return and the next year (s. 51(1)). Singapore, too, decides status for the whole calendar year and does not split it.
Foreign employee in Pakistan for up to three years (s. 50). If you are resident in Pakistan only because of your employment and are present for no more than three years, your foreign-source income — for example rent or interest from Singapore — is exempt in Pakistan, except income from a business established in Pakistan and foreign income brought into or received in Pakistan. Your salary for work in Pakistan remains taxable there. If Singapore also treats you as resident for the same period, Art. 4(2) of the Agreement decides which country is your state of residence.
Pensions between Singapore and Pakistan. Pensions and similar remuneration for past employment are taxable only in the country where you are resident under the Agreement (Art. 18). A pension paid by Pakistan, a political subdivision or a local or statutory authority for services rendered to it stays taxable only in Pakistan, and a Singapore government pension only in Singapore (Art. 19(2)). As a Singapore resident, foreign income you receive in Singapore is generally exempt (s. 13(7A)).
Certificates of residence. To use the Agreement in Pakistan as a resident of Singapore — for the treaty rates or the exemption under Art. 15 — you need a Certificate of Residence from IRAS: apply through IRAS's online application (processing takes 2–3 weeks). To use the Agreement in Singapore as a resident of Pakistan, apply to the Competent Authority of Pakistan (FBR) for a certificate of residence — a separate application for each tax year (rule 19A); give it to the Singapore payer for reduced withholding, or to IRAS with a claim for exemption of pay for short work. A non-resident who paid tax in Pakistan can ask for a certificate of tax paid (rule 19B).

How dual residence is resolved

If both countries treat you as a resident, Art. 4(2) of the treaty applies: Agreement between the Republic of Singapore and the Islamic Republic of Pakistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (signed at Singapore on 13 April 1993), with Protocol, as modified by the MLI. The tests are applied in order — permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement between the tax authorities.

The treaty in detail: income, rates, the 183-day rule →

Terms you will come across in Pakistan

tax year: the Pakistani tax year, 1 July – 30 June (tax year 2027 = 1 July 2026 – 30 June 2027)
resident individual: 183 days in Pakistan, a government official posted abroad, or a citizen under s. 82(d)
s. 82(d) citizen rule: a Pakistani citizen stays resident unless more than 182 days were spent in another country that taxes him or her as resident
FBR: Federal Board of Revenue — Pakistan's tax administration
certificate of residence (rule 19A): FBR certificate for treaty use, issued separately for each tax year
foreign tax credit (s. 103): Pakistan's credit for foreign tax, limited per head of income, no carry-forward

Questions

Is there a double taxation treaty between Singapore and Pakistan?

Yes — the Agreement signed at Singapore on 13 April 1993 with a Protocol, in force since 6 August 1993 and modified by the MLI from 1 April 2021. Its tie-breaker (Art. 4(2)) has no nationality step: if permanent home, centre of vital interests and habitual abode do not decide, the competent authorities do.

I am a Pakistani citizen living in Singapore — am I still resident in Pakistan?

Under s. 82(d) you are, unless you spent more than 182 days in another country (such as Singapore) in Pakistan's 1 July – 30 June year and that country treats you as its resident taxpayer. If both countries then treat you as resident, Art. 4(2) of the Agreement decides.

Does Pakistan tax my pay for a short assignment there?

Only if one of the five conditions of Art. 15(2) fails: no more than 183 days in any 12-month period, services for a Singapore resident, pay subject to tax in Singapore, not borne by a Pakistani permanent establishment and, for independent services, not by a Pakistani resident. As Singapore generally exempts pay for work abroad, check the third condition.

Sources

Legislation and official guidance

Income Tax Ordinance, 2001, s. 82(a) — An individual is a resident individual for a tax year if present in Pakistan for a period of, or periods amounting in aggregate to, 183 days or more in the tax year (1 July – 30 June).
Income Tax Ordinance, 2001, s. 81 — A person is a resident person for a tax year if a resident individual, resident company or resident AOP for the year (or the Federal Government); a person is non-resident for a tax year if not resident for that year.
Income Tax Ordinance, 2001, s. 82(c) — An individual is a resident individual for a tax year if he or she is an employee or official of the Federal Government or a Provincial Government posted abroad in the tax year — regardless of days in Pakistan.
Income Tax Ordinance, 2001, s. 82(d) (inserted by the Finance Act, 2022; FBR consolidated text amended up to 30.06.2026) — A citizen of Pakistan is also a resident individual if he or she is not present in any other country for more than 182 days during the tax year, or is not a resident taxpayer of any other country. Applies from tax year 2023.
Income Tax Ordinance, 2001, s. 82(a), (c), (d) (FBR Income Tax Manual Part I, amended up to 30.06.2026, p. 151) — Three tests: 183 days or more in the tax year; Federal or provincial government employee posted outside Pakistan; a citizen who is not present in any other country for more than 182 days in the tax year or is not a tax resident of any other country.
Agreement between the Republic of Singapore and the Islamic Republic of Pakistan (Singapore, 13 April 1993), with Protocol, as modified by the MLI (IRAS), Art. 29(2) — In force from 6 August 1993 (date of the later notification); its provisions have effect for income derived on or after 1 January 1987. The MLI applies from 1 April 2021 for both States (new preamble, Art. 9(2) MLI, the implementation sentence of Art. 25(2) and the principal purpose test); Arts. 4 and 23 are not modified.
Art. 4(2) Singapore–Pakistan Agreement (1993) — Dual-resident individual: (a) resident of the State in which he has a permanent home available to him; if he has one in both States — the State with which his personal and economic relations are closer (centre of vital interests); (b) if that State cannot be determined, or if he has no permanent home available to him in either State — the State in which he has an habitual abode; (c) if he has an habitual abode in both States or in neither of them, the competent authorities settle the question by mutual agreement. There is no nationality test.
Income Tax Ordinance, 2001, s. 107(2) — Subject to s. 109, a double taxation agreement and its implementing notification have effect notwithstanding anything in any other law, so far as they provide relief from tax under the Ordinance, determine the Pakistan-source income of non-residents, or provide for exchange of information.
IRAS — List of DTAs, Limited DTAs and EOI Arrangements (updated 4 February 2026) — Singapore's comprehensive Avoidance of Double Taxation Agreements (DTAs), limited agreements covering only shipping and air transport income, and exchange-of-information arrangements; the texts of the agreements are published by IRAS.
s. 2(1) ITA 1947 (definitions of «year of assessment» and «basis period»); IRAS — preceding-year basis of assessment — Tax is charged for a year of assessment (YA) on the income of the preceding calendar year: YA 2027 covers income from 1 January to 31 December 2026. Residence is determined for the same preceding calendar year, so the selected year 2026 is the basis year for YA 2027.
s. 2(1) Income Tax Act 1947 (definition of «resident in Singapore», para (a)) — An individual is resident in Singapore if, in the year preceding the year of assessment, he or she resides in Singapore except for such temporary absences as may be reasonable and not inconsistent with a claim to be resident; also resident is a person who in that year was physically present or exercised employment in Singapore (other than as a company director) for 183 days or more.
Art. 15(1)–(2) Singapore–Pakistan Agreement (1993) — Salaries and other remuneration or income for personal services (including professional and other independent activities) of a resident of one State are taxable only there unless the services are rendered in the other State. They are taxable only in the residence State if (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any 12-month period, (b) the services are rendered for or on behalf of a person resident in the residence State, (c) the remuneration or income is subject to tax in the residence State, (d) the remuneration is not borne by a permanent establishment or fixed base of the employer in the other State, and (e) the payment for independent personal services is not borne by a resident of the other State or by a permanent establishment or fixed base there.
IRAS — «Working out my tax residency» (updated 12 May 2026) — A Singapore citizen or permanent resident who normally resides in Singapore, except for temporary absences, is a tax resident. A foreigner is resident for a year of assessment if, in the preceding calendar year, he or she stayed or worked in Singapore for at least 183 days, or stays or works in Singapore continuously for three consecutive years (then for all three years, even with fewer than 183 days in the first and third). A foreign employee whose employment spans two calendar years is resident for both years if the period of employment, together with the stay immediately before and after it, is a continuous period of at least 183 days (not for company directors, public entertainers and professionals). Days include weekends and public holidays, and temporary absences (leave abroad, business trips) connected with the employment in Singapore.
Arts. 18 and 19 Singapore–Pakistan Agreement (1993) — Pensions and similar remuneration paid to a resident of a State in consideration of past employment are taxable only in that State (Art. 18). Remuneration, other than a pension, paid by a State, a political subdivision or a local or statutory authority for services rendered to it is taxable only in that State, but only in the other State if the services are rendered there by a resident of that State who is its national or did not become its resident solely to render the services (Art. 19(1)); government pensions are taxable only in the paying State (Art. 19(2)).
Income Tax Ordinance, 2001, s. 101 — Salary is Pakistan-source to the extent it is received from employment exercised in Pakistan (wherever paid) or is paid by or on behalf of the Federal, a Provincial or a Local Government in Pakistan (wherever the employment is exercised). Dividends of resident companies, profit on debt and royalties paid by residents, rent and gains on immovable property in Pakistan, gains on shares of resident companies and pensions paid by residents are Pakistan-source; everything else is foreign-source.
s. 13(7A) ITA 1947 — Exempt is income from sources outside Singapore received in Singapore: (a) by a non-resident individual; (b) from 1 January 2004 — by a resident individual, where the Comptroller is satisfied that the exemption is beneficial to him or her; the exemption does not cover such income received through a partnership in Singapore.
Art. 23 Singapore–Pakistan Agreement (1993) — (2) Pakistan: Singapore tax paid by a resident of Pakistan on income from sources in Singapore taxed in both States is credited against Pakistan tax on that income, up to the proportion of Pakistan tax attributable to it. (3) Singapore: Pakistan tax on income from sources in Pakistan is credited against Singapore tax computed on the same income, up to the Singapore tax attributable to it. (4) Tax on dividends, interest, royalties or fees for technical services reduced or exempted under a tax incentive programme is deemed paid: 15% of gross dividends, 12.5% of gross interest, 10% of gross royalties or fees for technical services.
Protocol to the Singapore–Pakistan Agreement (1993), para. 5 — Where the Agreement exempts income from sources in Pakistan or reduces the tax on it, and under Singapore law that income is taxed by reference to the amount remitted to or received in Singapore, the exemption or reduction in Pakistan applies only to the amount remitted to or received in Singapore (not to income of the Government of Singapore or persons approved by its competent authority).
Income Tax Ordinance, 2001, s. 103 — A resident taxpayer gets a credit for foreign income tax on foreign-source income equal to the lesser of the foreign tax paid and the Pakistan tax on that income (average Pakistani rate × net foreign-source income), computed separately for each head of income; unused credit is not refunded, carried back or forward; the foreign tax must be paid within two years after the end of the tax year.
Income Tax Ordinance, 2001, s. 102 — Foreign-source salary received by a resident individual is exempt if the individual has paid foreign income tax on it; tax is treated as paid if it was withheld by the employer and paid to the revenue authority of the country where the employment was exercised.
Income Tax Rules, 2002, rule 19B — A non-resident may apply to the Competent Authority of Pakistan for a certificate of tax paid in Pakistan (by deduction, collection or otherwise) for presentation to the tax authority of the country of residence; proof of residence in that country is required.
Art. 25(1) Singapore–Pakistan Agreement (1993) — A resident who considers that the actions of one or both States result or will result in taxation not in accordance with the Agreement may present the case to the competent authority of the State of residence, in writing, within three years from the first notification of the action.
Arts. 10–14, 16 and 22 Singapore–Pakistan Agreement (1993) — Limits on tax in the source State where the recipient is the beneficial owner: dividends — 10% or 12.5% for company recipients, 15% in all other cases (Art. 10(2)); interest — 12.5%, with interest of the Governments, the State Bank of Pakistan, the Monetary Authority of Singapore and GIC exempt (Art. 11); royalties — 10% (Art. 12(2)); fees for technical services paid to an enterprise — 10%, not covering income under Art. 15 (Art. 13). Gains on immovable property may be taxed where it is situated (Art. 14(1)); Art. 14 has no general rule for other gains, so other income arising in a State may be taxed there (Art. 22). Directors' fees may be taxed in the State of the company (Art. 16(1)).
Income Tax Ordinance, 2001, s. 51 — (1) A citizen who becomes resident in a tax year after being non-resident in the four preceding tax years: foreign-source income is exempt in that tax year and the following one. (2) A citizen who leaves Pakistan during a tax year and remains abroad for the rest of it: salary earned outside Pakistan in that year is exempt.
Income Tax Ordinance, 2001, s. 145 — A person likely to leave Pakistan during or shortly after a tax year with no intention of returning must notify the Commissioner at least 15 days before departure and file a return for the period up to departure; the Commissioner may also require such a return by notice.
Income Tax Ordinance, 2001, s. 50 — Foreign-source income of an individual who is resident solely by reason of employment and present in Pakistan for not more than three years is exempt — except income from a business established in Pakistan and foreign-source income brought into or received in Pakistan.
IRAS — «Apply for Certificate of Residence» (updated 20 August 2026) — A Certificate of Residence (COR) for a state with which Singapore has a DTA is applied for through IRAS's online application; the form depends on the applicant's profile (Singapore citizen or PR employee, self-employed person, foreign employee with or without Singpass). Processing takes 2–3 weeks; the letter is available on myTax Portal if digital notices were chosen, otherwise it is mailed. A foreign tax authority's own form can be certified by IRAS on request (XLSX application and original form sent by post).
Income Tax Rules, 2002, rule 19A — A resident who needs a certificate of residence for a treaty country applies to the Competent Authority of Pakistan (FBR, Islamabad) in the prescribed form with proof of foreign income, CNIC, NTN and the latest return; a separate application and certificate for each tax year; decision within 45 days.
IRAS — «Claiming exemptions under Avoidance of Double Taxation Agreements (DTAs)» (updated 27 October 2026) — A non-resident employee who is resident in a DTA partner state may claim exemption of employment income for short-term work in Singapore under the dependent personal services article if all its conditions are met; the claim is made to IRAS with a certificate of residence issued by the tax authority of the other state.
IRAS — «Claim of relief under the DTA» (withholding tax, updated 8 January 2026) — To apply a reduced treaty rate or an exemption, the Singapore payer obtains a certificate of residence of the non-resident payee from the other state's tax authority (in English or with an English translation, stating residence for treaty purposes and the years covered); non-resident professionals also sign Form IR586. The payer submits the certificate to IRAS by 31 March of the following year, otherwise the relief may be withdrawn.
Income Tax Ordinance, 2001, s. 116A — A resident individual with foreign income of at least USD 10,000 or foreign assets of at least USD 100,000 must furnish a foreign income and assets statement (foreign assets and liabilities at year-end, transfers, foreign income and related expenditure).
Finance Act, 2026 (Act No. XLIII of 2026), Gazette of Pakistan Extraordinary, Part I, 26 June 2026, p. 527–528: assent of the President on 26 June 2026; s. 1(2) — in force on 1 July 2026 unless otherwise provided — The Finance Act, 2026 received the assent of the President on 26 June 2026 (Act No. XLIII of 2026, published in the Gazette of Pakistan Extraordinary of 26 June 2026); its amendments to the Income Tax Ordinance, 2001 take effect from 1 July 2026 (tax year 2027) unless otherwise provided.
Finance Act, 2026 (Act No. XLIII of 2026), Gazette of Pakistan Extraordinary, Part I, 26 June 2026: s. 2(2)(b) — proviso to s. 4AB (9% surcharge on salary income above Rs 10 million) replaced by 'no surcharge shall be payable' (p. 557–558); s. 2(44)(a)(i) — First Schedule, Part I, Division I, clause (2) salary Table: 0% to Rs 600,000; 1%; 11%; 20%; 25%; 29%; 32%; 35% above Rs 7,000,000 (p. 580) — Salary slabs for tax year 2027: 0% up to Rs 600,000, then 1%, 11%, 20%, 25%, 29%, 32% and 35% above Rs 7,000,000; the 9% surcharge (s. 4AB) on salary income above Rs 10 million withdrawn; maximum rate for non-salaried individuals stays at 45%.
Art. 4(2)(a) of the Singapore–Pakistan Agreement — A dual-resident individual is deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available in both States, of the State with which his personal and economic relations are closer (centre of vital interests).
Art. 4(2)(b) of the Singapore–Pakistan Agreement — If the State of the centre of vital interests cannot be determined, or if he has no permanent home available in either State, he is deemed to be a resident of the State in which he has an habitual abode.
Art. 4(2)(c) of the Singapore–Pakistan Agreement — If he has an habitual abode in both States or in neither of them, the competent authorities of the Contracting States settle the question by mutual agreement. There is no nationality test.

Updated 10/11/2026. The result is for information only and is not tax or legal advice. IRAS, other tax authorities and courts may interpret the rules differently, including because of circumstances not covered here, and the law can change with each annual Budget. Consult a qualified adviser before making decisions.

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