Lodhi Associates is a Lahore-based tax consultancy helping individuals, freelancers and businesses across Pakistan file returns, register with FBR & SECP, and stay compliant — accurately and on time.
From your first NTN to monthly compliance and audits, we handle it end to end.
Annual returns & wealth statements for salaried persons, businesses, AOPs and companies. Get on the Active Taxpayer List.
NTN registration with FBR and sales tax registration (STRN) with FBR, PRA, SRB, KPRA and BRA.
Monthly sales tax returns on goods and services, Annex-C / invoices reconciliation and refund claims.
Monthly / quarterly withholding tax statements (Sec 165), salary deductions and challan management.
SECP incorporation of private limited, SMC and LLP, plus annual returns and corporate compliance.
Pakistan Software Export Board registration for IT companies, call centers and freelancers to avail tax benefits.
Monthly bookkeeping, payroll, financial statements and management reports for small & medium businesses.
Audit support, reply to FBR notices, appeals and representation before tax authorities.
Annual returns, wealth statements, tax refunds and ATL status for employees.
Foreign remittance income, PSEB registration and reduced export tax rates.
Sole proprietors, AOPs and companies — income tax, sales tax and withholding.
NTN, returns and property-related tax matters handled remotely.
Most work is done online — share documents on WhatsApp or email.
Tell us what you need by call, WhatsApp or office visit.
CNIC, salary certificate, bank statements or business records.
We compute your tax, claim eligible credits and review with you.
We file on FBR IRIS / SECP and send you the acknowledgement.
Estimate your income tax under the latest FBR slabs (Finance Act 2026) for salaried and business / AOP individuals.
This calculator gives an estimate only. Actual liability may differ due to exemptions, allowances, tax credits and withholding adjustments. Contact Lodhi Associates for exact computation and filing.
Key rules from the Income Tax Ordinance 2001, the Sales Tax Act 1990 (updated to 30 June 2026) and the withholding tax regime under the First Schedule, explained by our tax team.
Important: Persons not on the Active Taxpayers List (ATL) generally suffer 100% higher withholding rates under the Tenth Schedule (200% higher for vehicle-related collections). Minimum = tax deducted is the minimum liability; Adjustable = credited against final tax; Final = discharges liability on that income. Rates for TY 2027 per Finance Act 2026; conditions and exemptions apply.
Estimate only. Exemption certificates, reduced-rate certificates and specific conditions can change the actual deduction.
Every company, every non-profit organisation, every person whose taxable income exceeds the taxable limit (Rs 600,000 for individuals), and persons whose income is subject to final tax. Certain property and vehicle owners must also file.
Individuals & AOPs: 30 September after the tax year.
Companies: 31 December (tax year ending Jan–June) or 30 September (other cases). Salaried individuals file electronically on IRIS.
Individuals filing a return must also file a wealth statement showing assets, liabilities, and a reconciliation of wealth from last year to this year.
Every person deducting or collecting tax must file a quarterly withholding statement with the name, CNIC/NTN, amount paid and tax deducted for each person.
Every taxpayer must register and obtain an NTN. Filing your return on time puts you on the ATL, which protects you from doubled withholding rates.
The Commissioner may call for information (Sec 176) and amend a deemed assessment (Sec 122). Replies must be filed within the time given — we prepare documented responses.
Section 182(1), Serial 1 — failure to file a return within the due date.
Sales tax is charged at 18% of the value of taxable supplies made by a registered person and on goods imported into Pakistan.
Supplies made to a person who is not registered, or not an active taxpayer, attract an additional 4% further tax — a key reason for customers to register.
Manufacturers (other than cottage industry), retailers liable to sales tax, importers, exporters seeking refunds, wholesalers, dealers and distributors — and online sellers of digitally ordered goods.
The due date is the 15th of the month following the tax period, or another date notified by the Board for different parts of the return. We file on time, every month.
Rs 50,000 for failing to file a return by the due date. If filed within 10 days of the due date, the penalty is Rs 2,000 per day of default.
Tax paid late attracts default surcharge in addition to penalties — timely payment through PSID on IRIS avoids this.
Standard rate 18% + further tax 4% on supplies to unregistered / non-active buyers.
Summaries are for general guidance only and do not replace professional advice on your specific facts. Sources: Income Tax Ordinance 2001, Sales Tax Act 1990 (updated to 30.06.2026), First Schedule withholding rates for TY 2027.
Non-filers pay much higher withholding taxes on everyday transactions. Filing your return puts you on FBR’s ATL.
Lower withholding tax when buying or selling property.
Reduced advance tax on vehicle registration and token tax.
Lower tax deduction on profit on savings and bank transactions.
Reduced tax on dividends and capital gains.
Avoid higher advance tax on tickets, phone and electricity bills.
Required for tenders, loans, import/export and corporate contracts.
We keep you compliant so you can focus on growing your income and business.
Hands-on experience with FBR IRIS, SECP eServices and provincial revenue authorities.
We track every due date — monthly returns, statements and annual filings — so you never pay penalties.
Your financial information is handled with strict confidentiality and care.
*Due dates are subject to FBR extensions. We remind our clients before every deadline.
Pick a day and time that suits you. We’ll confirm your appointment on WhatsApp.
Usually your CNIC, salary certificate or business records, bank statements / withholding tax certificates, and details of assets (property, vehicles, investments) and liabilities for the wealth statement.
Once we have your CNIC, mobile number (registered in your name) and email, NTN registration is usually completed within 1–2 working days.
File your income tax return on time. Your name then appears on FBR’s Active Taxpayer List (ATL). Late filers can still join the ATL by paying the required surcharge.
Under Section 182, the penalty is the higher of 0.1% of tax payable per day or Rs 1,000 per day, with a minimum of Rs 10,000 for salaried individuals and Rs 50,000 for others, capped at 200% of tax payable. It is reduced by 75%, 50% or 25% if you file within one, two or three months of the due date. Use our penalty estimator in the Tax Knowledge Centre.
Persons not on the ATL generally suffer 100% higher withholding tax — for example 11.5% instead of 2.75% on property sale, 40% instead of 20% on bank profit, and three times the tax on vehicle registration. Filing your return is almost always cheaper.
Don’t ignore it — notices have strict deadlines. Send us a copy on WhatsApp and we’ll review it and prepare a proper reply.
Yes. Freelancers earning from abroad benefit from reduced tax rates on export remittances, especially when registered with PSEB. Filing also keeps you on the ATL.
Yes. We handle everything online for overseas Pakistanis — NTN, returns and property-related tax matters.
Call, WhatsApp or send us a message — we’ll get back within one working day.
