The Sindh province employs a multi-faceted tax system to generate revenue for its development and public services. Understanding the various tax rates and regulations is crucial for businesses and individuals operating within the province. This article provides an overview of key taxes in Sindh, including sales tax on services, professional tax, and the Sindh Infrastructure Cess.
The Sindh Finance Act, 2026, which came into force on July 1, 2026, has introduced several significant changes to tax rates under the Sindh Sales Tax on Services Act, 2011, and the Sindh Agricultural Income Tax Act, 2025.
1. Sindh Sales Tax on Services (Second Schedule)
The Act specifies new or revised tax rates for various service categories:
| Service Category | Service | Revised Tax Rate / Basis |
|---|---|---|
| Construction & Related Services | Ready-mix concrete services | 8% |
| Dredging and rock & silt removal services | 8% | |
| Construction services (developers/promoters) | Rs. 100 per square yard of land or Rs. 50 per square foot of constructed covered area | |
| Professional & Technical Services | Legal, tax consultancy, and insolvency services | 8% |
| Insurance agency services | 2% | |
| Insurance brokerage services | 3% | |
| Repair services of other goods | 8% | |
| Beauty and physical well-being services | 8% | |
| Education & Support Services | Pre-primary to tertiary education (where annual fee exceeds Rs. 500,000 per student) | 3% |
| Other training and educational support services (except CPC 9292) | 3% | |
| Educational support services (CPC 9292) | 5% |
2. Sindh Agricultural Income Tax (Super Tax)
The Act introduces a Super Tax on high-earning agricultural entities through a new Second Schedule:
- Agricultural income up to Rs. 500 million: Subject to a 0% super tax rate.
- Agricultural income exceeding Rs. 500 million: Subject to an 8% super tax rate on the income.
3. Notable Exemptions and Specific Provisions
- Reinsurance: A new exemption is introduced for reinsurance services specifically related to crop insurance and marine insurance for exports.
- Education Exemptions: Services remain exempt for various levels of education (pre-primary through tertiary) provided the annual fee per student does not exceed Rs. 500,000.
- Freight Services: The tax on freight services now explicitly excludes the transportation of petroleum oils through oil tankers.








How much tax applied on janitorial services.
10 and 15%, Link to the working tarrif is provided in the article.
Janitorial services now modified as Cleaning Services rate shall be applied 8%
السلام علیکم میں نے ابھی ایک بیوٹی پارلر کیا ہے اس میں انکم ٹیکس کس طریقے سے دے پاؤں گی مجھے اس بارے میں تفصیل سے سمجھا دیں اور اگر فائلر بننا ہوگا تو اس کے لیے کیا کرنا پڑے گا اور اگر اس سے اگے ایک اور کوئی کنڈیشنز ہیں تو وہ بتا دیجیے