THE BUSINESS EXPLORE • PAKISTAN SALES TAX TOOL

Sales Tax Calculator
with Reverse Calculation

Calculate sales tax on a tax-exclusive value or extract the tax component from a tax-inclusive amount, then reconcile input tax, adjustments and net sales tax payable.

FY 2026–2027Standard federal rate 18%Forward and reverse calculationOne-page PDF

Sales tax calculation

Select whether the entered selling amount excludes or includes sales tax.

1Rate and transaction adjustments
2Input tax and adjustments
Enter only input tax legally claimable with valid documentation.
3Donations and charities
Shown in the cash-flow reconciliation only. A donation does not ordinarily reduce output sales tax or create input tax merely because it is charitable.
Ready. Enter transaction details and calculate.

Step-by-Step Calculation

The formulas below update with the selected calculation mode.

1
Entered transaction amountTax-exclusive value × quantity
PKR 0
2
Less: discountLimited to the entered amount
PKR 0
3
Add: taxable chargesCharges included in value for tax
PKR 0
4
Value excluding sales taxTaxable base after adjustment
PKR 0
5
Output sales taxTaxable value × rate
PKR 0
6
Total value including sales taxValue excluding tax + output tax
PKR 0
7
Adjusted output taxOutput tax + debit adjustment − credit adjustment
PKR 0
8
Less: admissible input taxRestricted to entered claim
PKR 0
9
Less: sales tax paid / withheldLimited to balance after input tax
PKR 0
10
Estimated net sales tax payableAdjusted output tax − input tax − paid/withheld tax
PKR 0
11
Donation / charity cash outflowSeparate from the sales-tax computation
PKR 0
Calculate to display the forward or reverse sales-tax formula.

Forward and reverse formulas

  • Forward: Sales tax = value excluding tax × rate.
  • Total inclusive: value excluding tax + sales tax.
  • Reverse taxable value: inclusive amount ÷ (1 + rate).
  • Reverse tax: inclusive amount × rate ÷ (100 + rate).
  • At 18%, tax within an inclusive value is inclusive amount × 18 ÷ 118.

Donations and charities

A charitable payment does not normally reduce output sales tax, and it is not input tax merely because the recipient is charitable.

The calculator therefore reports donations separately in the cash-flow reconciliation and does not use them to reduce sales-tax payable.

Transfers of goods without consideration, deemed supplies, exemptions, and qualifying charitable entities require transaction-specific review.

Pakistan federal sales tax rates and treatments — FY 2026–2027

Rate / treatmentCalculator treatmentImportant note
Standard-rated goods18%General federal sales-tax rate used by default for taxable goods under the Sales Tax Act, 1990.
Zero-rated supplies0%Remain taxable supplies at 0%, subject to the relevant statutory schedule and conditions.
Exempt suppliesNo output taxExemption and associated input-tax consequences differ from zero-rating.
Reduced / fixed / special ratesCustom rateUse only after confirming the applicable schedule, notification, item description and conditions.
Provincial sales tax on servicesNot coveredRates and rules vary across provincial and territorial revenue authorities.
Donations and charitiesNo automatic sales-tax reductionShown separately unless a specific statutory treatment applies to the transaction.
Important: The calculator is designed for federal sales tax on goods. It does not determine product classification, further tax, extra tax, value addition tax, retail-price regime, withholding obligations, third-schedule treatment, provincial sales tax on services, inadmissible input tax, apportionment, deemed supplies or sector-specific SRO treatment. Confirm the transaction under the current Sales Tax Act, schedules and notifications.

Pakistan Sales Tax Summary 2026–27

Forward / Reverse Calculation • The Business Explore

Estimated net sales tax payablePKR 0
Calculation mode–
Applied rate–
Value excluding taxPKR 0
Output sales taxPKR 0
Total including taxPKR 0
Adjusted output taxPKR 0
Input and paid taxPKR 0
Donation cash outflowPKR 0
TreatmentRateSummary
Standard-rated goods18%Default federal rate
Zero-rated0%Subject to legal conditions
ExemptNo output taxInput-tax consequences may apply
Special rateCustomConfirm schedule or SRO
Educational estimate only.
Accessibility Options