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Pakistan

Asia

Business income on the 0–35% scale, filed with FBR. IT-export reliefs likely don't apply. Crypto is newly recognized; USDC pay is likely income at PKR value on receipt — confirm current FBR/PVARA guidance.

How it's classified

Generally 'Income from Business' for an independent contractor under the Income Tax Ordinance 2001 — normal individual rates.

Tax rate

Progressive ~0% up to PKR 600,000 → up to 35%, plus a high-income surcharge.

Social contributions

No broad federal social-security tax on self-employment income.

Registration / regime

Register with FBR; file as a business/non-salaried filer. IT-export concessional rates (0.25–1%) probably do NOT cover trading profit-share.

Crypto payouts

The Virtual Assets Act (2025)/PVARA now recognize crypto; receiving USDC is likely taxable at PKR value on receipt, with disposal gains possibly at ~15% — rules are new.

General information only — this is not tax or legal advice. Rules change and depend on your situation. Always confirm with a qualified tax professional in your country.
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