Tax Calendar

Due dates for income tax and sales tax compliance through the year.

Tax Year 2027 (1 July 2026 to 30 June 2027)

Due this month

    If a due date falls on a weekend or a public holiday, it may move to the next working day. Check the current notification before you file. For SECP company filings, see the SECP Calendar.

    Every month

    Income tax

    • MonthlyOnline marketplace vendor statementMonthly statement of vendors on the platform and their sales. The date is as prescribed. s.165C(2)Income tax
    • WeeklyWithholding tax depositWithin 7 days after the end of each week (week ends Sunday). Same day for Federal and Provincial Government. Before remitting to a non-resident abroad. s.160, Rule 43Income tax
    • 15thAdvance tax instalment (banks)Banking companies pay advance tax in twelve monthly instalments. Seventh Schedule, Rule 5Income tax

    Federal sales tax

    • 10thAnnexure-C and Annexure-I uploadSales invoices (Annex-C) and debit and credit notes (Annex-I) for the previous month, uploaded by the supplier. Rule 18(3)Federal sales tax
    • 10thE-commerce statement and depositOnline marketplaces, payment intermediaries and couriers, for the previous month. Rule 150ZZNFederal sales tax
    • 15thSales tax payment15th of the month after the tax period. Rule 18(9)Federal sales tax
    • 15thSales tax withholding depositOther withholding agents. Registered agents deposit with their monthly return. Rule 150ZZI(5), (6)Federal sales tax
    • 15thSales tax withholding return (Government)Monthly return and intimation by Government withholding agents. Rule 150ZZI(4)Federal sales tax
    • 15thSales tax, gas companiesPay by the 15th and file the return by the 18th. Rule 18(9)Federal sales tax
    • 18thSales tax returnFiled electronically by the 18th where the payment is due on the 15th. s.26, Rule 18(9)Federal sales tax
    • 18thSales tax, WAPDA hydelPay by the 18th and file the return by the 21st. Rule 18(9)Federal sales tax
    • 18thSales tax, electricity distribution companiesPay by the 18th and file the return by the 21st. Rule 18(9)Federal sales tax
    • 18thSales tax, exploration and production companiesPay by the 18th and file the return by the 21st. Rule 18(9)Federal sales tax
    • 22ndSales tax, independent power producersPay by the 22nd and file the return by the 25th. Rule 18(9)Federal sales tax

    Punjab sales tax on services

    • 15thSales tax on services payment15th of the following month. PSTSA 2012Punjab
    • 15thWithholding deposit (agents not registered with PRA or FBR)15th of the second month after the invoice, or the payment date if that is earlier. Withholding Rules 2015, Rule 8(2)Punjab
    • 15thWithholding statement (Government)Monthly statement in Form A. Withholding Rules 2015, Rule 8(1)Punjab
    • 18thSales tax on services return18th where the payment is due on the 15th. s.35, Rule 11(2)Punjab

    Sindh sales tax on services

    • 15thSales tax on services payment15th of the following month. SSTOS Act 2011, Rule 14Sindh
    • 18thSales tax on services returnWithin 3 days after the payment due date, so by the 18th. Rule 14Sindh

    KP sales tax on services

    • 15thSales tax on services payment15th of the following month. KPSTSA 2022, Regulation 18KP
    • 15thWithholding deposit15th of the following month, or the payment date if that is earlier. Withholding Regulations 2024, Regulation 8KP
    • 18thSales tax on services return18th of the following month. Regulation 18KP
    • 18thWithholding statement (other agents)Monthly statement. A nil statement is filed if nothing was withheld. Regulation 11KP
    • 20thWithholding statement (Government DDOs)Monthly statement. Regulation 10(4)KP

    Balochistan sales tax on services

    • 15thSales tax on services payment15th of the following month. BSTSA 2015, Rule 17Balochistan
    • 15thSales tax on services return15th of the following month. The Act sets the same date for return, statement and payment. s.2(56)Balochistan
    • 18thWithholding return (Government)Monthly return in form BSTW-03. Withholding Rules 2018, Rule 3(6)Balochistan

    ICT sales tax on services

    • 15thSales tax on services paymentFollows the federal sales tax timing: 15th of the following month. ICT Ordinance 2001, s.3(3)ICT
    • 18thSales tax on services returnFollows the federal sales tax timing: 18th where the payment is due on the 15th. ICT Ordinance 2001, s.3(3)ICT

    Month by month (July to June)

    July

    • In JulyBiometric re-verificationIndividuals, AOP members and directors of single member companies repeat the biometric check through NADRA during July each year. Sales Tax Rules, Rule 5(4)Federal sales tax
    • 15 JulSales tax, CNG dealers and brick kilns (quarterly)Pay by the 15th and file the return by the 18th of the month after each quarter of the financial year. Rule 18(9)Federal sales tax
    • 15 Jul 2027Sindh Infrastructure Cess settlement instalmentFor companies that have a settlement agreement. Instalments fall on 15 July 2026, 15 October 2026 and 15 July 2027, then quarterly from 15 July 2028. Settlement agreementSindh
    • 15 JulWithholding tax certificatesCertificates to payees for tax deducted in the year (not salary). Also within 7 days of a request. Rule 42Income tax
    • 20 JulWithholding tax statementStatement for the quarter just ended. Nil statements are also required. s.165Income tax
    • 30 JulAnnual withholding statementPrescribed persons, within 30 days of the end of the tax year. s.165(7)Income tax
    • 31 JulBank transaction data uploadBanks and electronic money institutions upload transactions above Rs 100 million for the half year. s.165ABIncome tax
    • 31 JulSalary withholding statementAnnual statement of tax deducted from salary, filed by the employer. s.165(6), Rule 44(5)Income tax

    August

    • 1 AugProvident fund accounts abstractTrustees of a recognised provident fund file the accounts abstract. For a fund year ending between 1 July and 31 December: 1 August of the next year. For a company the date is the later of 1 August and 15 days after six months from the fund year end. Sixth Schedule, Rule 95(6)Income tax

    September

    • 15 SepAdvance tax instalment (individuals)Quarterly instalment for individuals who are liable to pay advance tax. s.147Income tax
    • 25 SepAdvance tax instalment (companies and AOPs)Quarterly instalment for companies and AOPs. s.147(5A)Income tax
    • 30 SepIncome tax return (companies)For any other year end. Due 30 September after the year end. s.118(2)Income tax
    • 30 SepIncome tax return (individuals and AOPs)For the tax year that ended on 30 June. s.118Income tax
    • 30 SepSales tax annual returnCompanies, after the end of the financial year. s.26, Rule 17Federal sales tax
    • 30 SepWHT reconciliation statementReconciles the withholding statements. Due with the income tax return (30 September for individuals and AOPs). s.165(8)Income tax
    • 30 SepWealth statementFiled with the income tax return. s.116Income tax

    October

    • 1 OctProvident fund accounts abstract (other year ends)For a fund year ending at any other time, the abstract is due by 1 October next following the year end (persons other than companies). Sixth Schedule, Rule 95(6)Income tax
    • 15 OctSales tax, CNG dealers and brick kilns (quarterly)Pay by the 15th and file the return by the 18th of the month after each quarter of the financial year. Rule 18(9)Federal sales tax
    • 15 Oct 2026Sindh Infrastructure Cess settlement instalmentFor companies that have a settlement agreement. Instalments fall on 15 July 2026, 15 October 2026 and 15 July 2027, then quarterly from 15 July 2028. Settlement agreementSindh
    • 20 OctWithholding tax statementStatement for the quarter just ended. Nil statements are also required. s.165Income tax

    November

    • No fixed date in this list. The monthly items apply.

    December

    • 15 DecAdvance tax instalment (individuals)Quarterly instalment for individuals who are liable to pay advance tax. s.147Income tax
    • 25 DecAdvance tax instalment (companies and AOPs)Quarterly instalment for companies and AOPs. s.147(5A)Income tax
    • 31 DecIncome tax return (companies)For a tax year ending between 1 January and 30 June. s.118(2)Income tax
    • 31 DecWHT reconciliation statement (companies)Due with the income tax return. For a company with a June year end the return is due on 31 December. s.165(8)Income tax

    January

    • 15 JanSales tax, CNG dealers and brick kilns (quarterly)Pay by the 15th and file the return by the 18th of the month after each quarter of the financial year. Rule 18(9)Federal sales tax
    • 20 JanWithholding tax statementStatement for the quarter just ended. Nil statements are also required. s.165Income tax
    • 31 JanBank transaction data uploadBanks and electronic money institutions upload transactions above Rs 100 million for the half year. s.165ABIncome tax

    February

    • No fixed date in this list. The monthly items apply.

    March

    • 15 MarAdvance tax instalment (individuals)Quarterly instalment for individuals who are liable to pay advance tax. s.147Income tax
    • 25 MarAdvance tax instalment (companies and AOPs)Quarterly instalment for companies and AOPs. s.147(5A)Income tax

    April

    • 15 AprSales tax, CNG dealers and brick kilns (quarterly)Pay by the 15th and file the return by the 18th of the month after each quarter of the financial year. Rule 18(9)Federal sales tax
    • 20 AprWithholding tax statementStatement for the quarter just ended. Nil statements are also required. s.165Income tax

    May

    • 31 MayCommon Reporting Standard reportAnnual report of financial account information for the calendar year. s.165B, Rule 78LIncome tax

    June

    • 15 JunAdvance tax instalment (companies and AOPs)Last instalment of the tax year. s.147(5A)Income tax
    • 15 JunAdvance tax instalment (individuals)Quarterly instalment for individuals who are liable to pay advance tax. s.147Income tax

    Filing after an event

    These time limits start from an event, not from a fixed date.

    Tax filings after an event
    EventForm or returnTime limitSection
    Withholding statement needs to be revisedRevised statementWithin 60 days of filing the statements.165(2A)
    Estimate of advance tax is higher than the formula amountEstimateBefore the second instalment is dues.147(4A)
    Business discontinuedNoticeNotice within 15 days of discontinuings.117
    Liquidator or receiver appointedNoticeNotify the Commissioner within 14 days of appointments.141
    Non-resident aircraftReturnWithin 45 days of the end of each quarters.144
    Leaving Pakistan permanentlyNotice and returnNotice at least 15 days before departures.145
    Purchase of shares of an unlisted companyChallanThe buyer deducts tax and deposits it within 15 dayss.37(6)
    Sale of sharesStatementSeller files a statement within 30 days of the disposals.37(10)
    Bonus shares issuedChallanThe company deposits the tax within 15 days. If tax is unpaid, the withheld shares are sold within 15 days of the issue.s.236Z
    Change in beneficial ownershipCompanies and AOPsBOF-01Update within 30 days of the change. Confirm no change (BOF-02) with the return.Rule 83A
    Country-by-country report: notificationPakistani entities of multinational groupsNotificationBy the income tax return due dates.108, Rule 27B
    Country-by-country reportUltimate parent entities and local filersCbC reportWithin 12 months of the end of the reporting yearRules 27D, 27E
    Certificate of residenceResidents claiming treaty benefitApplicationThe certificate is issued within 45 dayss.107, Rule 19A
    Appeal to the Commissioner (Appeals)AppealWithin 30 days of the order or demand. Pay the admitted tax first.s.127
    Appeal to the Appellate TribunalAppealWithin 30 days of the Commissioner (Appeals) orders.131
    Reference to the High CourtReferenceWithin 60 days of the Tribunal orders.133
    Change in registration detailsSTR-1Within 14 days of the changeRule 7(1)
    Revised sales tax returnSTR-7 (revised)Within 120 days with approval, or within 60 days without approval if the tax payable rises or a refund fallss.26(3), s.26(3A)
    Debit or credit noteAnnex-IWithin 180 days of the supply, and up to 180 more days with approvals.9, Rules 20 to 22
    Refund of excess input taxSTR-7AWithin 120 days of the returnRule 28, Rule 34
    Keeping recordsRecordsSix years from the end of the tax period, or longer while proceedings continues.22, s.24
    Liquidator or receiver appointedNoticeWithin 14 days of appointments.49A
    Appeal to the Commissioner (Appeals)STR-23Within 30 days of the orders.45B
    Appeal to the Appellate TribunalAppealWithin 30 days of the Commissioner (Appeals) orders.46
    Reference to the High CourtReferenceWithin 60 days of the Tribunal orders.47

    To see income tax, sales tax and SECP deadlines together, use the Compliance Calendar.

    For general information only. Not professional advice. Please contact us for your specific situation.

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