Paycheck SpotFree paycheck & tax tools

9 min read · Updated 2026-07-22

Freelancer tax in Pakistan: WHT, IT services & business income

By Paycheck Spot Editorial · Sources

How freelancers and IT exporters can estimate export WHT, IT service rates, and annual business tax.

Freelancer / IT export income

Freelancers and IT exporters may face export-related withholding (s.154 family), special IT service rates under s.153, and annual income tax on business profits if not covered by a final tax regime. PSEB registration and foreign remittance rules can change the picture — verify current FBR / SBP guidance.

What to run in our tools

Frequently asked questions

Is freelance income salaried?

Usually not — use business / non-salaried paths unless you are on a true employment contract.

Do I need ATL as a freelancer?

Staying on ATL typically lowers WHT clients deduct from you.

What about US clients and 1099?

US 1099 rules apply on the US side; Pakistan still has its own filing and remittance rules.

Is this tax advice?

No. Educational estimates only.

← All guides