Pakistan Sales Tax Calculator with Reverse Calculation | Business Explore
Pakistan FY 2026–27

Sales Tax Calculator with Reverse Calculation

Calculate sales tax on tax-exclusive prices or extract sales tax from tax-inclusive amounts. Include further tax, extra tax, FED, withholding and input tax adjustments.

Standard Rate 18% Reverse GST Calculation Section 8B Control Single-Page PDF
Business Explore Pakistan Sales Tax Planning Tool
Updated for FY 2026–27
1

Calculation method

Select whether the entered amount includes sales tax.

2

Transaction details

Enter the invoice and supply information.

PKR
Enter the value before sales tax.
PKR
%
3

Additional taxes

Configure further tax, FED and other applicable charges.

Apply further tax For applicable supplies to unregistered persons
%
Apply extra tax Use only where notified for the relevant supply
%
Include Federal Excise Duty Optional FED calculation where applicable
%
4

Input tax and withholding

Estimate net payable after available adjustments.

PKR
Apply Section 8B limit Restrict adjustment to 90% of output tax
Apply sales tax withholding Estimate amount withheld by the recipient
%
Enter the applicable percentage of sales tax to be withheld.
In reverse mode, the taxable value is calculated using inclusive amount ÷ (1 + combined tax rate). The tax component is then separated into sales tax, further tax, extra tax and FED according to the selected rates.

Pakistan Sales Tax References

Important provisions that may affect federal sales tax calculations on taxable goods. Provincial sales tax on services is governed separately by the relevant provincial or territorial authority.

Section 2(46)

Value of supply

Provides the basis for determining the taxable value, generally excluding the sales tax amount itself.

Section 3

Scope and charge of tax

Covers the levy of federal sales tax on taxable supplies and imported goods at the applicable rate.

Section 3(1A)

Further tax

Further tax may apply to supplies made to persons who have not obtained sales tax registration, subject to exceptions.

Section 4

Zero-rated supplies

Covers qualifying supplies chargeable at zero percent, including supplies listed in the Fifth Schedule.

Section 6

Time and manner of payment

Provides rules concerning the time and manner in which sales tax becomes payable.

Section 7

Tax liability

Provides the general mechanism for determining output tax liability after admissible input tax adjustments.

Section 8

Blocked input tax

Identifies circumstances in which input tax credit may be restricted or disallowed.

Section 8B

Adjustable input tax

Restricts input tax adjustment to the applicable proportion of output tax, subject to exceptions and FBR notifications.

Section 9

Debit and credit notes

Applies where the value or tax shown on an invoice is subsequently increased, reduced or corrected.

Section 10

Refund of input tax

Covers refunds of input tax in qualifying circumstances, subject to conditions and verification.

Section 13

Exempt supplies

Covers exemptions prescribed under the Act, including supplies listed in the Sixth Schedule.

Section 23

Tax invoice

Provides requirements for issuing a valid sales tax invoice containing prescribed particulars.

Fifth Schedule

Zero-rating

Lists goods and supplies that may qualify for zero-rating, subject to the applicable conditions.

Sixth Schedule

Exempt goods

Lists goods and transactions exempt from federal sales tax, subject to specified conditions.

Eighth Schedule

Reduced rates

Contains reduced or special rates for specified goods and transactions.

Disclaimer: This calculator provides an indicative federal sales tax estimate. The applicable treatment can vary according to the nature of goods, buyer registration status, valuation rules, schedules, SROs, reduced rates, fixed tax, Third Schedule retail price treatment, withholding rules, input-tax restrictions and subsequent amendments. It does not calculate provincial sales tax on services. Obtain professional advice before filing a sales tax return or issuing a statutory invoice.
FBR Sales Tax Act FBR Finance Acts https://iris.fbr.gov.pk/ FBR IRIS Portal
Pakistan Sales Tax Calculator
Sales Tax Calculation Report
FY 2026–27
TOTAL INVOICE AMOUNT PKR 0

Transaction Information

Business name Not provided
Invoice/reference Not provided
Calculation method Exclusive
Nature of supply Standard-rated
Quantity 1
Entered amount PKR 0
Discount PKR 0
Taxable value PKR 0

Tax Calculation

Sales tax rate 18%
Sales tax PKR 0
Further tax PKR 0
Extra tax PKR 0
FED PKR 0
Total indirect taxes PKR 0
Allowed input tax PKR 0
Tax withheld PKR 0
Net sales tax payable PKR 0
Legal references: Sections 2(46), 3, 4, 6, 7, 8, 8B, 9, 10, 13 and 23; Fifth, Sixth and Eighth Schedules of the Sales Tax Act, 1990, related Sales Tax Rules and applicable FBR notifications.

Disclaimer: This report is an indicative calculation for planning purposes. It does not establish the legal tax treatment of any transaction. Sector-specific, provincial, reduced-rate, retail-price, exemption, withholding and input-tax requirements should be verified separately.

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