Moving to Pakistan
12 ways to move to Pakistan in our guide: 5 investor routes, 1 business / startup route, 3 work visas, 1 student visa, 1 route by nationality or ancestry, 1 spouse visa.
No digital nomad visa. Smallest investment: Investor visa · company, $50k+. Tax for newcomers: Foreign-source salary of residents exempt if foreign tax is paid, Tax relief. Checked against official sources on .
Pakistan offers a range of visa routes for foreigners who want to invest, do business, work or study. The main investor routes are built around a minimum investment or a recommendation from the Board of Investment, while business and work visas depend on an invitation or a job offer from a Pakistani company.
Investing · 5
Business / Startup · 1
Work · 3
Student · 1
Student visa
First stay: 2 yrs
For your nationality or ancestry · 1
Open only to citizens of certain countries or to people with family roots here. Unlike free movement, each needs an application.
Spouse visas · 1
For people married to, or in a partnership with, a citizen or permanent resident.
Tax
Resident individuals are taxed on worldwide income, while non-residents are taxed on Pakistan-source income. Residence is based on days present in the tax year, not on your visa. If you are resident only because of employment in Pakistan and present for no more than the allowed period, foreign-source income can be exempt. Foreign-source salary of residents is exempt if foreign-source income tax has been paid on it, including tax withheld by the employer.
Standard rules
Personal income tax: residents taxed on worldwide income, up to 35% on salary and 45% on other income, no surcharge on salary from tax year 2027
Progressive rates
Details
- Limit: PKR 600k/yr ≈ $2,170
Resident individuals pay income tax on worldwide income at progressive rates: 0% up to PKR 600,000, (≈ $2,170) rising to 35% on salaried income above PKR 7,000,000 (≈ $25,300) and 45% on other income above PKR 5,600,000 (≈ $20,200); from tax year 2027 salaried individuals pay no surcharge. Non-residents pay on Pakistan-source income.
Taxed on
Taxable income of residents from all sources (salary, property, business, capital gains, other sources) and Pakistan-source income of non-residents.
Who it applies to
- An individual is resident if present in Pakistan for 183 days or more in the tax year, if an employee or official of the federal or a provincial government posted abroad, or if a Pakistani citizen who is not present in another country for more than 182 days and is not a tax resident of another country.
- Individuals whose salary is more than 75% of taxable income use the salaried table, others use the general table.
- Salaried table: 0% to PKR 600,000 (≈ $2,170); 1% to PKR 1,200,000 (≈ $4,330); 11% to PKR 2,200,000 (≈ $7,940); 20% to PKR 3,200,000 (≈ $11,600); 25% to PKR 4,100,000 (≈ $14,800); 29% to PKR 5,600,000 (≈ $20,200); 32% to PKR 7,000,000 (≈ $25,300); 35% above.
- General table: 0% to PKR 600,000 (≈ $2,170); 15% to PKR 1,200,000 (≈ $4,330); 20% to PKR 1,600,000 (≈ $5,780); 30% to PKR 3,200,000 (≈ $11,600); 40% to PKR 5,600,000 (≈ $20,200); 45% above.
- Surcharge (section 4AB): individuals and associations of persons with taxable income above PKR 10 million (≈ $36,100) pay a 10% surcharge on the income tax, but no surcharge is payable by an individual deriving income chargeable under the head Salary; the Finance Act 2026, in force from 1 July 2026, removed the 9% surcharge that applied to salaried individuals, so salaried individuals pay no surcharge in tax year 2027.
Exclusions
- Non-residents are taxed only on Pakistan-source income such as salary for work done in Pakistan, dividends from Pakistani companies and rent from Pakistani property.
Limits
- PKR 600,000 a year (≈ $2,170) · Taxable income up to which the rate is 0% in both tables
- PKR 7,000,000 a year (≈ $25,300) · Salaried individuals: taxable income above which the top rate of 35% applies
- PKR 5,600,000 a year (≈ $20,200) · Other individuals: taxable income above which the top rate of 45% applies
Days in the country
- At least 183 days in tax year · An individual present in Pakistan for 183 days or more in the tax year is a resident individual.
Tax residence
Residence is tested on days present in Pakistan in the tax year, not on visa status.
Visas
Immigration status does not decide tax residence; a work or business visa holder who spends 183 days or more in Pakistan in a tax year is resident.
Other taxes
Foreign tax credit is available under section 103; super tax on high earning persons under section 4C is charged separately.
Checked against official sources on Change log
Special regime
Foreign-source income of short-term resident employees exempt for up to three years
Tax relief
Details
Foreign-source income of an individual who is resident only because of employment in Pakistan and is present for no more than three years is exempt from Pakistani tax.
Taxed on
Foreign-source income of a resident individual whose residence arises solely from employment.
Who it applies to
- The individual is a resident individual solely by reason of employment.
- The individual is present in Pakistan for a period or periods not exceeding three years.
Exclusions
- Income derived from a business of the person established in Pakistan is not exempt.
- Foreign-source income brought into or received in Pakistan is not exempt.
Tax residence
Applies to individuals resident for the tax year solely through employment; presence is limited to three years.
Visas
Relevant to work visa holders such as the employer-sponsored general and CPEC work visas.
Other taxes
Other taxes on Pakistan-source income apply normally.
Checked against official sources on Change log
Special regime
Foreign-source salary of residents exempt if foreign tax is paid
Tax relief
Details
- Who: Foreign-source income tax has been paid on the salary
Foreign-source salary received by a resident individual is exempt from Pakistani tax if foreign-source income tax has been paid on it, including tax withheld by the employer.
Taxed on
Foreign-source salary of resident individuals.
Who it applies to
- Foreign-source income tax has been paid on the salary, or the employer withheld tax and paid it to the revenue authority of the country where the employment was exercised.
Exclusions
- Foreign-source income other than salary is taxed in Pakistan with a credit for foreign tax paid, under section 103.
Tax residence
Applies to individuals who are resident in Pakistan for the tax year under the 183-day test.
Visas
Not tied to any visa.
Other taxes
Foreign-source income that is not salary is taxed in Pakistan with a foreign tax credit limited by the Ordinance.
Checked against official sources on Change log
Checked against official sources on Change log
Pakistan in pictures
Shorter stays · 1
Business / Startup
Investor visa · short term
Switch to later · 1
Spouse visas
Citizenship by marriage
Arriving in Pakistan: first steps
- Apply online through the Pakistan Online Visa System, or through the SIFC e-visa page if your route uses it.
- Arrange health cover for your stay; the records do not list a specific requirement, so treat this as practical cover.
- Keep proof of a residential address in Pakistan, as you may need it for banking and registration.
- Open a local bank account if your route involves a foreign currency balance or local investment.
- Register with the relevant authority if your route requires it, such as NADRA for the Pakistan Origin Card.
Questions people ask
How much do you need to invest for residency in Pakistan?
Pakistan has 5 investor routes. Investor visa · deposit asks for savings of at least $50,000. Investor visa · company asks for an investment of at least $50,000. Investor visa · other asks for an investment of at least $50,000.
Can I move to Pakistan by starting a business?
Pakistan has 1 business or startup route. It is SIFC business visa.
What work visas does Pakistan offer foreigners?
Pakistan has 3 work visas. There is also Business visa, CPEC work visa and Work visa.
How do I get a student visa for Pakistan?
Pakistan has 1 student visa. Student visa gives a first stay of 2 years that can be renewed.
Can my nationality or ancestry give me residence in Pakistan?
Yes. Pakistan has 1 route by nationality or ancestry. It is Pakistan Origin Card.
Can I join my spouse or partner in Pakistan?
Yes. Pakistan has 1 spouse visa. It is Pakistan Origin Card.
Does Pakistan have a special tax regime for new residents?
Yes: Foreign-source salary of residents exempt if foreign tax is paid. Foreign-source salary received by a resident individual is exempt from Pakistani tax if foreign-source income tax has been paid on it, including tax withheld by the employer. It is separate from the visa and has its own conditions.
Compare with
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
Ask the AI about Pakistan AI
An AI assistant answers from the published records on this page and cites them. It can't assess your personal eligibility. Don't include personal details.