Exemptions in Pakistani tax law
Sections across 6 laws whose headings refer to exemptions. 28 provisions in total, taken from the most recent version of each law.
This page is a finding aid. It lists where a topic appears; it does not state what the law requires. Read the linked sections, and the official PDF, before relying on anything.
Income Tax Ordinance, 2001
9 matching sections in the 2026-06-30 version.
- section 42: Diplomatic and United Nations exemptions
- section 44: Exemptions under internation.al agreements
- section 44A: Exemption under Foreign Investment (Promotion and Protection) Act, 2022 (XXXV of 2022)
- section 53: Exemptions and tax concessions in the Second Schedule
- section 54: Exemptions and tax provisions in other laws
- section 55: Limitation of exemption
- section 159: Exemption or lower rate certificate
- section 180: Power to collect information regarding exempt income
- section 183: Exemption from penalty and default surcharge
Customs Act, 1969
6 matching sections in the 2025-06-30 version.
- section 8: Exemption from service on jury or inquest or as assessors
- section 19: General power to exempt from customs-duties
- section 20: Board’s power to grant exemption from duty in exceptional circumstances
- section 59: Exemption of certain classes of conveyance from certain provisions of this Chapter
- section 67: Power to exempt from sections 64 and 66
- section 141: Bona fide baggage exempt from duty
Income Tax Rules, 2002
4 matching sections in the 2002-06-30 version.
- section 13G: Exemption from tax on capital gain
- section 40: Exemption or lower rate certificate u/s 159
- section 128: Exemption from attachment
- section 223: Form of tax exemption certificate
Sales Tax Rules, 2006
4 matching sections in the 2025-06-30 version.
- section 57B: Procedure for availing exemption
- section 69C: Registration and liability of person bringing taxable goods from tax-exempt areas
- section 158G: Procedure for generation and transmission of exemption certificate in the WeBOC
- section 159: Grant of exemption under section 65 of the Act
Sales Tax Act, 1990
4 matching sections in the 2026-06-30 version.
- section 13: Exemption
- section 34A: Exemption from penalty and default surcharge
- section 40D: Provisions relating to goods supplied from tax-exempt areas…..106 40E. Licensing of brand name
- section 65: Exemption of tax not levied or short levied as a result of general practice
Federal Excise Act 2005
1 matching section in the 2026-06-30 version.
Questions
Which Pakistani tax laws deal with exemptions?
6 of the laws published here contain provisions whose headings mention exemptions, across 28 sections in total. The largest number sit in the Income Tax Ordinance, 2001 with 9.
Where is exemptions defined or governed?
There is no single place. Each law handles it within its own scheme, so the relevant section depends on which tax or duty applies to your situation. The sections below are listed by law, with a link to the text of each.