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Registering a 1000cc motor vehicle costs Filers just 1% in tax, while Non-Filers are penalized with a 3% tax. • Purchasing a 1601cc to 1800cc vehicle will cost Non-Filers a 9% tax, which is three times the 3% rate given to Active Filers. • If you receive dividends from Independent Power Purchasers (IPPs), Filers pay a 7.5% tax while Non-Filers surrender 15%. • Dividends from Real Estate Investment Trusts (REITs) and general companies cost Active Filers 15% in tax, but Non-Filers lose a massive 30%. • Payments to electronic and print media for advertising services are taxed at just 1.5% for Active Taxpayers, compared to 3% for Non-Filers. • The sale of petroleum products is taxed at 12% for Filers and exactly double that at 24% for Non-Filers. • Winning a raffle, lottery, or sales promotion prize costs Non-Filers a whopping 40% in tax, compared to 20% for Filers. • Cash withdrawals by a person whose name does not appear on the Active Taxpayers’ List are hit with an automatic 0.8% advance tax. • Active Filers importing CKD kits for Electric Vehicles pay a minimal 1% tax, whereas Non-Filers pay double at 2%. • Capital gains arising on the disposal of certain debt securities are taxed at 15% for Filers, but double to 30% for Non-Filers. • Pensions under 10 million rupees remain 100% tax-exempt for everyone, no matter what your filing status is. • Commercial importers of Part-II goods face a 3.5% withholding tax if they are Filers, but the rate doubles to 7% for Non-Filers. • Importing basic goods from Part-I of the Twelfth Schedule costs Active Taxpayers just 1% in tax, while Non-Filers have to pay 2%. • Registering a 2001cc to 2500cc luxury vehicle incurs a 7% tax for Active Filers, but a staggering 21% tax for Non-Filers. • Selling rice, cotton seed, or edible oils comes with a low 1.5% tax for Filers, but a 3% tax for Non-Filers. • Salaries under Rs. 600,000 are completely tax-free, maintaining a 0% rate regardless of your taxpayer status. • Commercial importers bringing in Part-III items are hit with a 12% tax rate if they are Non-Filers, compared to only 6% for Active Filers. • Buyers of 1301cc to 1600cc cars pay a 2% advance tax if they are Filers, but Non-Filers pay exactly triple at 6%. • Importing pharmaceutical products carries an 8% tax for Non-Filers, which is exactly double the 4% rate applied to Active Taxpayers. • Winning a prize bond or crossword puzzle means you lose 15% to taxes as an Active Filer, but a massive 30% if you are a Non-Filer. • Providing IT and IT-enabled services costs Active Taxpayers just 4% in withholding tax, while Non-Filers must pay 8%. • Buying a high-end 2501cc to 3000cc vehicle leaves Filers with a 9% tax bill, but absolutely punishes Non-Filers with a massive 27% tax rate. • Profits on debt from mutual funds deriving 50% or more income from debt carry a huge 50% tax for Non-Filers, compared to 25% for Filers. • Companies generating rental income from immovable property pay a 15% tax if they are Active Filers, but face a 30% rate as Non-Filers. • Payments made to non-resident sportspersons incur a 15% tax if they are on the ATL, and a massive 30% if they are non-ATL. • The withholding tax on banking and financial institution profits is set at 20% for those on the Active Taxpayers’ List, but jumps to 40% for those off the list. • Registering a 1000cc motor vehicle costs Filers just 1% in tax, while Non-Filers are penalized with a 3% tax. • Purchasing a 1601cc to 1800cc vehicle will cost Non-Filers a 9% tax, which is three times the 3% rate given to Active Filers. • If you receive dividends from Independent Power Purchasers (IPPs), Filers pay a 7.5% tax while Non-Filers surrender 15%. • Dividends from Real Estate Investment Trusts (REITs) and general companies cost Active Filers 15% in tax, but Non-Filers lose a massive 30%. • Payments to electronic and print media for advertising services are taxed at just 1.5% for Active Taxpayers, compared to 3% for Non-Filers. • The sale of petroleum products is taxed at 12% for Filers and exactly double that at 24% for Non-Filers. • Winning a raffle, lottery, or sales promotion prize costs Non-Filers a whopping 40% in tax, compared to 20% for Filers. • Cash withdrawals by a person whose name does not appear on the Active Taxpayers’ List are hit with an automatic 0.8% advance tax. • Active Filers importing CKD kits for Electric Vehicles pay a minimal 1% tax, whereas Non-Filers pay double at 2%. • Capital gains arising on the disposal of certain debt securities are taxed at 15% for Filers, but double to 30% for Non-Filers. • Pensions under 10 million rupees remain 100% tax-exempt for everyone, no matter what your filing status is. • Commercial importers of Part-II goods face a 3.5% withholding tax if they are Filers, but the rate doubles to 7% for Non-Filers. • Importing basic goods from Part-I of the Twelfth Schedule costs Active Taxpayers just 1% in tax, while Non-Filers have to pay 2%. • Registering a 2001cc to 2500cc luxury vehicle incurs a 7% tax for Active Filers, but a staggering 21% tax for Non-Filers. • Selling rice, cotton seed, or edible oils comes with a low 1.5% tax for Filers, but a 3% tax for Non-Filers. • Salaries under Rs. 600,000 are completely tax-free, maintaining a 0% rate regardless of your taxpayer status. • Commercial importers bringing in Part-III items are hit with a 12% tax rate if they are Non-Filers, compared to only 6% for Active Filers. • Buyers of 1301cc to 1600cc cars pay a 2% advance tax if they are Filers, but Non-Filers pay exactly triple at 6%. • Importing pharmaceutical products carries an 8% tax for Non-Filers, which is exactly double the 4% rate applied to Active Taxpayers. • Winning a prize bond or crossword puzzle means you lose 15% to taxes as an Active Filer, but a massive 30% if you are a Non-Filer. • Providing IT and IT-enabled services costs Active Taxpayers just 4% in withholding tax, while Non-Filers must pay 8%. • Buying a high-end 2501cc to 3000cc vehicle leaves Filers with a 9% tax bill, but absolutely punishes Non-Filers with a massive 27% tax rate. • Profits on debt from mutual funds deriving 50% or more income from debt carry a huge 50% tax for Non-Filers, compared to 25% for Filers. • Companies generating rental income from immovable property pay a 15% tax if they are Active Filers, but face a 30% rate as Non-Filers. • Payments made to non-resident sportspersons incur a 15% tax if they are on the ATL, and a massive 30% if they are non-ATL. • The withholding tax on banking and financial institution profits is set at 20% for those on the Active Taxpayers’ List, but jumps to 40% for those off the list. •

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Pensions under 10 million rupees remain 100% tax-exempt for everyone, no matter what your filing status is. • Winning a raffle, lottery, or sales promotion prize costs Non-Filers a whopping 40% in tax, compared to 20% for Filers. • If you receive dividends from Independent Power Purchasers (IPPs), Filers pay a 7.5% tax while Non-Filers surrender 15%. • Purchasing a 1601cc to 1800cc vehicle will cost Non-Filers a 9% tax, which is three times the 3% rate given to Active Filers. • Buyers of 1301cc to 1600cc cars pay a 2% advance tax if they are Filers, but Non-Filers pay exactly triple at 6%. • Commercial importers bringing in Part-III items are hit with a 12% tax rate if they are Non-Filers, compared to only 6% for Active Filers. • Buying a high-end 2501cc to 3000cc vehicle leaves Filers with a 9% tax bill, but absolutely punishes Non-Filers with a massive 27% tax rate. • Capital gains arising on the disposal of certain debt securities are taxed at 15% for Filers, but double to 30% for Non-Filers. • The withholding tax on banking and financial institution profits is set at 20% for those on the Active Taxpayers’ List, but jumps to 40% for those off the list. • Selling rice, cotton seed, or edible oils comes with a low 1.5% tax for Filers, but a 3% tax for Non-Filers. • Cash withdrawals by a person whose name does not appear on the Active Taxpayers’ List are hit with an automatic 0.8% advance tax. • Active Filers importing CKD kits for Electric Vehicles pay a minimal 1% tax, whereas Non-Filers pay double at 2%. • Registering a 1000cc motor vehicle costs Filers just 1% in tax, while Non-Filers are penalized with a 3% tax. • Profits on debt from mutual funds deriving 50% or more income from debt carry a huge 50% tax for Non-Filers, compared to 25% for Filers. • Payments to electronic and print media for advertising services are taxed at just 1.5% for Active Taxpayers, compared to 3% for Non-Filers. • Dividends from Real Estate Investment Trusts (REITs) and general companies cost Active Filers 15% in tax, but Non-Filers lose a massive 30%. • Commercial importers of Part-II goods face a 3.5% withholding tax if they are Filers, but the rate doubles to 7% for Non-Filers. • Importing pharmaceutical products carries an 8% tax for Non-Filers, which is exactly double the 4% rate applied to Active Taxpayers. • Registering a 2001cc to 2500cc luxury vehicle incurs a 7% tax for Active Filers, but a staggering 21% tax for Non-Filers. • Payments made to non-resident sportspersons incur a 15% tax if they are on the ATL, and a massive 30% if they are non-ATL. • Companies generating rental income from immovable property pay a 15% tax if they are Active Filers, but face a 30% rate as Non-Filers. • Winning a prize bond or crossword puzzle means you lose 15% to taxes as an Active Filer, but a massive 30% if you are a Non-Filer. • The sale of petroleum products is taxed at 12% for Filers and exactly double that at 24% for Non-Filers. • Providing IT and IT-enabled services costs Active Taxpayers just 4% in withholding tax, while Non-Filers must pay 8%. • Importing basic goods from Part-I of the Twelfth Schedule costs Active Taxpayers just 1% in tax, while Non-Filers have to pay 2%. • Salaries under Rs. 600,000 are completely tax-free, maintaining a 0% rate regardless of your taxpayer status. • Pensions under 10 million rupees remain 100% tax-exempt for everyone, no matter what your filing status is. • Winning a raffle, lottery, or sales promotion prize costs Non-Filers a whopping 40% in tax, compared to 20% for Filers. • If you receive dividends from Independent Power Purchasers (IPPs), Filers pay a 7.5% tax while Non-Filers surrender 15%. • Purchasing a 1601cc to 1800cc vehicle will cost Non-Filers a 9% tax, which is three times the 3% rate given to Active Filers. • Buyers of 1301cc to 1600cc cars pay a 2% advance tax if they are Filers, but Non-Filers pay exactly triple at 6%. • Commercial importers bringing in Part-III items are hit with a 12% tax rate if they are Non-Filers, compared to only 6% for Active Filers. • Buying a high-end 2501cc to 3000cc vehicle leaves Filers with a 9% tax bill, but absolutely punishes Non-Filers with a massive 27% tax rate. • Capital gains arising on the disposal of certain debt securities are taxed at 15% for Filers, but double to 30% for Non-Filers. • The withholding tax on banking and financial institution profits is set at 20% for those on the Active Taxpayers’ List, but jumps to 40% for those off the list. • Selling rice, cotton seed, or edible oils comes with a low 1.5% tax for Filers, but a 3% tax for Non-Filers. • Cash withdrawals by a person whose name does not appear on the Active Taxpayers’ List are hit with an automatic 0.8% advance tax. • Active Filers importing CKD kits for Electric Vehicles pay a minimal 1% tax, whereas Non-Filers pay double at 2%. • Registering a 1000cc motor vehicle costs Filers just 1% in tax, while Non-Filers are penalized with a 3% tax. • Profits on debt from mutual funds deriving 50% or more income from debt carry a huge 50% tax for Non-Filers, compared to 25% for Filers. • Payments to electronic and print media for advertising services are taxed at just 1.5% for Active Taxpayers, compared to 3% for Non-Filers. • Dividends from Real Estate Investment Trusts (REITs) and general companies cost Active Filers 15% in tax, but Non-Filers lose a massive 30%. • Commercial importers of Part-II goods face a 3.5% withholding tax if they are Filers, but the rate doubles to 7% for Non-Filers. • Importing pharmaceutical products carries an 8% tax for Non-Filers, which is exactly double the 4% rate applied to Active Taxpayers. • Registering a 2001cc to 2500cc luxury vehicle incurs a 7% tax for Active Filers, but a staggering 21% tax for Non-Filers. • Payments made to non-resident sportspersons incur a 15% tax if they are on the ATL, and a massive 30% if they are non-ATL. • Companies generating rental income from immovable property pay a 15% tax if they are Active Filers, but face a 30% rate as Non-Filers. • Winning a prize bond or crossword puzzle means you lose 15% to taxes as an Active Filer, but a massive 30% if you are a Non-Filer. • The sale of petroleum products is taxed at 12% for Filers and exactly double that at 24% for Non-Filers. • Providing IT and IT-enabled services costs Active Taxpayers just 4% in withholding tax, while Non-Filers must pay 8%. • Importing basic goods from Part-I of the Twelfth Schedule costs Active Taxpayers just 1% in tax, while Non-Filers have to pay 2%. • Salaries under Rs. 600,000 are completely tax-free, maintaining a 0% rate regardless of your taxpayer status. •

Agricultural Income and Land Tax Rates (2025-26) in Balochistan, Pakistan

The Government of Balochistan has announced revised tax rates on agricultural income and landholdings through the Balochistan Tax on Land and Agricultural Income (Amendment) Act, 2024 (Act No. VIII of 2025). This amendment replaces the Second Schedule of the original Ordinance II of 2000, introducing updated tax slabs and land tax rules effective from 2025.

Quratul Ain
April 15, 2025
Tax Toolkit

The Government of Balochistan has announced revised tax rates on agricultural income and landholdings through the Balochistan Tax on Land and Agricultural Income (Amendment) Act, 2024 (Act No. VIII of 2025). This amendment replaces the Second Schedule of the original Ordinance II of 2000, introducing updated tax slabs and land tax rules effective from 2025.

Agricultural Income Tax Rates in Balochistan

The Second Schedule, as amended under Section 6(1), introduces a progressive tax structure on agricultural income for small to large-scale farmers in Balochistan.

Total Annual Agricultural Income (PKR)	Tax Rate
Up to Rs. 600,000	0% (Exempt)
Rs. 600,001 – Rs. 1,200,000	15% of income exceeding Rs. 600,000
Rs. 1,200,001 – Rs. 1,600,000	Rs. 90,000 + 20% of income exceeding Rs. 1,200,000
Rs. 1,600,001 – Rs. 3,200,000	Rs. 170,000 + 30% of income exceeding Rs. 1,600,000
Rs. 3,200,001 – Rs. 5,600,000	Rs. 650,000 + 40% of income exceeding Rs. 3,200,000
Above Rs. 5,600,000	Rs. 1,610,000 + 45% of income exceeding Rs. 5,600,000

This tax structure ensures that higher-income agricultural earners pay proportionally more, supporting a fair taxation system for farmers in the province.

Land Tax Rates in Balochistan (First Schedule)

Under Sections 3 & 5-E, the First Schedule details the Land Tax rates applicable across four agricultural zones in Balochistan. The tax is calculated based on the type and size of landholding.

Tax Calculation Principle: For cultivated land (excluding mature orchards):

1 acre of irrigated land = 2 acres of un-irrigated land (for tax calculation purposes).

Zone I: High-Value Agricultural Areas

Land Category	Landholding Size	Tax Rate
Cultivated (Irrigated Equivalent)	Up to 12.5 acres	Exempt
	12.5–25 acres	Rs. 1,200 per acre
	25–50 acres	Rs. 2,500 per acre
	Above 50 acres	Rs. 3,500 per acre
Mature Orchards (Irrigated)	—	Rs. 3,500 per acre
Mature Orchards (Un-irrigated)	—	Rs. 1,750 per acre

Zone II: Moderate Agricultural Productivity

Land Category	Landholding Size	Tax Rate
Cultivated (Irrigated Equivalent)	Up to 12.5 acres	Exempt
	12.5–25 acres	Rs. 900 per acre
	25–50 acres	Rs. 1,700 per acre
	Above 50 acres	Rs. 2,500 per acre
Mature Orchards (Irrigated)	—	Rs. 2,500 per acre
Mature Orchards (Un-irrigated)	—	Rs. 1,250 per acre

Zone III: Low-Intensity Farming Areas

Land Category	Landholding Size	Tax Rate
Cultivated (Irrigated Equivalent)	Up to 12.5 acres	Exempt
	12.5–25 acres	Rs. 500 per acre
	25–50 acres	Rs. 1,000 per acre
	Above 50 acres	Rs. 1,500 per acre
Mature Orchards (Irrigated)	—	Rs. 1,500 per acre
Mature Orchards (Un-irrigated)	—	Rs. 750 per acre

Zone IV: Least Developed Agricultural Areas

Land Category	Landholding Size	Tax Rate
Cultivated (Irrigated Equivalent)	Up to 12.5 acres	Exempt
	12.5–25 acres	Rs. 300 per acre
	25–50 acres	Rs. 600 per acre
	Above 50 acres	Rs. 900 per acre
Mature Orchards (Irrigated)	—	Rs. 900 per acre
Mature Orchards (Un-irrigated)	—	Rs. 450 per acre

Balochistan Agricultural Tax Calculator

Balochistan follows its own provincial laws for taxing agricultural income, which often differ from other provinces. Our Balochistan Agricultural Income Tax Calculator is designed to handle these rules and instantly give you the correct payable tax according to Balochistan’s tax framework.

Considerations Beyond Balochistan

If you earn income through agriculture in other parts of Pakkistan, it’s essential to understand the tax laws of the province where your agricultural land is situated. Here’s a province-wise breakdown of agricultural income tax rules in Pakistan:

In Punjab, agricultural income up to Rs. 600,000 per year is exempt from tax. If your income exceeds this threshold, the agricultural income tax is charged according to the official Punjab agricultural income tax rates. Make sure to consult the latest rates issued by the Punjab Board of Revenue.
In Khyber Pakhtunkhwa, the exemption also applies to annual agricultural income up to Rs. 600,000. For income exceeding Rs. 600,000, provincial tax is levied based on the KPK agricultural income tax slabs, as outlined by the KPK Revenue Authority.
In Sindh, agricultural income up to Rs. 600,000 annually is tax-free. However, if your income exceeds Rs. 600,000, it becomes taxable under the Sindh agricultural tax rules. The Sindh Revenue Board provides detailed tax slabs and rates for agricultural landowners and tenants.

Summary of Balochistan’s Agriculture Tax Policy

The Balochistan agricultural tax law 2025 aims to:

Ensure fair taxation based on income and land productivity.
Support small farmers through tax exemptions.
Generate provincial revenue from high-value agricultural holdings.

This update under the Balochistan Agricultural Tax Amendment Act, 2024, modernizes the taxation framework to reflect current land usage and economic realities in the region.

Quratul Ain

Content Writer at TaxationPk, responsible for creating engaging and informative content on taxation in Pakistan. Dedicated to making complex tax matters accessible through well-researched and compelling articles.

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