{"id":272,"date":"2026-10-02T08:03:14","date_gmt":"2026-10-02T08:03:14","guid":{"rendered":"https:\/\/xactlegal.com\/blogs\/?p=272"},"modified":"2026-10-02T08:03:18","modified_gmt":"2026-10-02T08:03:18","slug":"minimum-tax-in-pakistan-tax-year-2027","status":"publish","type":"post","link":"https:\/\/xactlegal.com\/blogs\/2026\/10\/02\/minimum-tax-in-pakistan-tax-year-2027\/","title":{"rendered":"Minimum Tax in Pakistan &#8211; Tax Year 2027"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Pakistan\u2019s <strong>minimum tax regime under Section 113 of the Income Tax Ordinance, 2001<\/strong> requires certain taxpayers to pay tax based on turnover when their normal income tax liability falls below the prescribed minimum. The rules apply for <strong>Tax Year 2027<\/strong>, covering July 1, 2026 to June 30, 2027.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Who Is Subject to Minimum Tax?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Section 113 applies to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Resident companies<\/li>\n\n\n\n<li>Permanent establishments of non-resident companies<\/li>\n\n\n\n<li>Individuals meeting the prescribed turnover threshold<\/li>\n\n\n\n<li>Associations of Persons (AOPs) meeting the prescribed turnover threshold<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Minimum tax can apply where normal tax liability is reduced because of losses, previous-year losses, exemptions, tax credits, rebates, allowances or deductions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Minimum Tax Rates for Tax Year 2027<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The applicable rate depends on the taxpayer&#8217;s business category:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Category<\/th><th class=\"has-text-align-right\" data-align=\"right\">Minimum Tax Rate<\/th><\/tr><tr><td>SSGC &amp; SNGPL with annual turnover exceeding Rs. 1 billion, PIA and poultry industry<\/td><td class=\"has-text-align-right\" data-align=\"right\"><strong>0.75%<\/strong><\/td><\/tr><tr><td>Oil refineries, Oil Marketing Companies and registered motorcycle dealers<\/td><td class=\"has-text-align-right\" data-align=\"right\"><strong>0.50%<\/strong><\/td><\/tr><tr><td>Petroleum agents\/distributors, rice mills &amp; dealers, flour mills, certain Tier-1 FMCG retailers, qualifying e-commerce businesses and used-vehicle dealers<\/td><td class=\"has-text-align-right\" data-align=\"right\"><strong>0.25%<\/strong><\/td><\/tr><tr><td>Other applicable taxpayers<\/td><td class=\"has-text-align-right\" data-align=\"right\"><strong>1.25%<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">The minimum tax is calculated with reference to the taxpayer\u2019s <strong>turnover<\/strong>, rather than simply its taxable profit.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Counts as Turnover?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For Section 113 purposes, turnover can include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gross sales and receipts from goods<\/li>\n\n\n\n<li>Fees and commissions from services<\/li>\n\n\n\n<li>Gross receipts from contracts<\/li>\n\n\n\n<li>Certain business receipts from the sale of immovable property<\/li>\n\n\n\n<li>Applicable share of an AOP\u2019s turnover<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Certain amounts subject to final discharge of tax liability and specified statutory exclusions are not included.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Can Excess Minimum Tax Be Carried Forward?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Yes. Where minimum tax paid under Section 113 exceeds the taxpayer\u2019s actual tax liability under the relevant provisions, the excess can generally be carried forward for adjustment against tax liability in the <strong>two immediately succeeding tax years<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Businesses Should Consider<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses should calculate both their <strong>normal income tax liability and minimum tax liability<\/strong> when preparing Tax Year 2027 returns. Correct classification of business activities and accurate calculation of turnover are particularly important for determining the applicable rate.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Xact Legal &#8211; Tax Advisory &amp; Compliance<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/xactlegal.com\/\" target=\"_blank\" rel=\"noreferrer noopener\">Xact Legal<\/a> provides professional <strong>tax advisory, income tax compliance and corporate tax support in Pakistan<\/strong>, helping businesses understand minimum tax requirements, calculate their tax liabilities and maintain proper tax records.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/xactlegal.com\/contact-us.php\" target=\"_blank\" rel=\"noopener\">Consult today<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Pakistan\u2019s minimum tax regime under Section 113 of the Income Tax Ordinance, 2001 requires certain taxpayers to pay tax based on turnover when their normal income tax liability falls below the prescribed minimum. The rules apply for Tax Year 2027, covering July 1, 2026 to June 30, 2027. Who Is Subject to Minimum Tax? Section [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":273,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-272","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-updates"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Minimum Tax in Pakistan - Tax Year 2027 - Xact Legal | Tax, Audit and Legal Services Blogs<\/title>\n<meta name=\"description\" content=\"Pakistan\u2019s minimum tax under Section 113 for Tax Year 2027, including applicable turnover-based rates, turnover definition and carry-forward rules.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/xactlegal.com\/blogs\/2026\/10\/02\/minimum-tax-in-pakistan-tax-year-2027\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Minimum Tax in Pakistan - Tax Year 2027 - Xact Legal | Tax, Audit and Legal Services Blogs\" \/>\n<meta property=\"og:description\" content=\"Pakistan\u2019s minimum tax under Section 113 for Tax Year 2027, including applicable turnover-based rates, turnover definition and carry-forward rules.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/xactlegal.com\/blogs\/2026\/10\/02\/minimum-tax-in-pakistan-tax-year-2027\/\" \/>\n<meta property=\"og:site_name\" content=\"Xact Legal | Tax, Audit and Legal Services Blogs\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-02T08:03:14+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-02T08:03:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/xactlegal.com\/blogs\/wp-content\/uploads\/2026\/10\/Minimum-Tax-in-Pakistan-Tax-Year-2027.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"550\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"XactLegal\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"XactLegal\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/xactlegal.com\\\/blogs\\\/2026\\\/10\\\/02\\\/minimum-tax-in-pakistan-tax-year-2027\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/xactlegal.com\\\/blogs\\\/2026\\\/10\\\/02\\\/minimum-tax-in-pakistan-tax-year-2027\\\/\"},\"author\":{\"name\":\"XactLegal\",\"@id\":\"https:\\\/\\\/xactlegal.com\\\/blogs\\\/#\\\/schema\\\/person\\\/a7dab5f0169a8afe928a4da55e181a2b\"},\"headline\":\"Minimum Tax in Pakistan &#8211; 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