Federal Goods & Services Tax Calculator (Standard & Special Rates)
Goods and Services Tax (GST) is a value-added tax levied on most goods and services sold for domestic consumption in Pakistan at a standard rate of 18%.
The Federal Board of Revenue (FBR) is responsible for GST collection. Businesses registered under the Sales Tax Act must collect and remit GST.
Businesses with annual turnover exceeding Rs. 10 million must register for GST. Voluntary registration is available for smaller businesses.
Registered persons can claim input tax adjustment for GST paid on business purchases against GST collected on sales.
| Category | GST Rate | Examples |
|---|---|---|
| Standard Rate | 18% | Most goods and services |
| Telecommunication | 19.5% | Mobile services, internet |
| Petroleum Products | 17% | Petrol, diesel, CNG |
| Textile | 15% | Yarn, fabric, garments |
| Restaurants | 16% | Food services |
| Zero Rated | 0% | Exports, certain food items |
| Exempt Supplies | Exempt | Basic food, healthcare, education |
The standard GST rate in Pakistan is 18%. However, some sectors have special rates ranging from 0% to 19.5%.
Businesses with annual turnover exceeding Rs. 10 million must register for GST. Voluntary registration is available for businesses below this threshold.
In Pakistan, GST is essentially the sales tax on services, while sales tax applies to goods. However, the term GST is often used interchangeably.
Yes, registered persons can claim input tax adjustment for GST paid on business purchases against the GST collected on sales.
GST returns are typically filed monthly by the 15th of the following month for most registered persons.
Basic food items, healthcare services, educational services, and certain agricultural inputs are generally exempt from GST.
Late payment of GST may result in penalties and additional taxes as per FBR regulations.
Yes, this calculator allows you to calculate GST from the total amount including GST or from the GST amount itself.