Overseas Pakistanis, Freelancers & Digital Economy: Guides
Guides for overseas Pakistanis, freelancers and the digital economy: taxation of foreign income, the foreign tax credit, payments to non-residents, the taxation of freelancers, YouTubers and IT professionals, and the rules for e-commerce vendors and online marketplaces.
If you live abroad and have income or property in Pakistan, our overseas Pakistanis service explains what applies to you.
13 guides in this topic
- SRO 1366(I)/2025: Digital Presence Proceeds Tax Exemption29 Nov 2025
SRO 1366(I)/2025 of 10 July 2025 under the Digital Presence Proceeds Tax Act 2025, with practical examples.
- Taxation for Freelancers, YouTubers & IT Professionals22 Nov 2025
How freelancers, YouTubers and IT professionals in Pakistan are taxed on digital income, and how to file correctly.
- SRO 1775(I)/2025: Rules for Online Marketplaces20 Nov 2025
SRO 1775(I)/2025 of 10 September 2025: new Income Tax Rules for online marketplaces, payment intermediaries and couriers.
- Section 103 Foreign Tax Credit Explained3 Nov 2025
Section 103 gives credit for foreign tax paid on foreign income to avoid double taxation. Eligibility and how it works.
- Section 181: E-Commerce Vendors Must Register9 Jul 2025
Finance Act 2025 amends Section 181 so e-commerce vendors must register for tax. Requirements and consequences.
- Section 165C: Compliance for Online Marketplaces7 Jul 2025
Finance Act 2025 inserts Section 165C for online marketplaces, payment intermediaries and courier services. Requirements explained.
- Section 6A: Tax on E-Commerce Digital Transactions1 Jul 2025
Finance Bill 2025 inserts Section 6A to tax revenue from digitally ordered goods and services on e-commerce platforms.
- Foreign Tax Credit (FTC) in Pakistan: Complete Guide27 Nov 2024
How Foreign Tax Credit works in Pakistan under the Income Tax Ordinance 2001 and how it prevents double taxation of foreign income.
- Tax on Non-Resident Payments: Section 614 Sep 2023
Regulations on tax for payments to non-residents under the Income Tax Ordinance 2001: provisions, rates, exemptions and implications.
- Taxation of Foreign Income for Pakistani Residents9 Sep 2023
How foreign income is taxed for Pakistani residents under Income Tax Rules 2002, Chapter IV (Rule 15).
- State Bank Tightens Rules for Exchange Companies7 Sep 2023
SBP's regulatory overhaul for exchange companies in Pakistan: key reforms and what they mean.
- Tax Exemption under Foreign Investment Act 2022: Section 44A4 Sep 2023
How the Foreign Investment (Promotion and Protection) Act 2022 and Section 44A combine to give investors tax benefits.
- How Freelancers Should File Taxes: Practical Tips17 Dec 2022
Tips for freelance workers on tracking income, keeping records and filing your tax return properly.
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