PRA sales tax registration, plus SRB, KPRA and BRA: which applies to you?

Sales tax on services in Pakistan is collected by provincial authorities, not FBR. Punjab businesses register with PRA, Sindh with SRB, Khyber Pakhtunkhwa with KPRA and Balochistan with BRA. The authority depends on where the service is provided or where your business operates.

Last updated . Rules and rates change with each Finance Act; confirm on the official site linked in this guide.

Which authority do you register with?

Provincial sales tax on services
ProvinceAuthority
PunjabPunjab Revenue Authority (PRA)
SindhSindh Revenue Board (SRB)
Khyber PakhtunkhwaKhyber Pakhtunkhwa Revenue Authority (KPRA)
BalochistanBalochistan Revenue Authority (BRA)

Rates and lists of taxable services differ between provinces and change over time, so confirm on the authority's website. Businesses that provide services in more than one province may need more than one registration.

PRA sales tax registration for Punjab businesses

Service providers in Punjab register with PRA and file periodic returns through its portal. You will need your NTN, CNIC or incorporation papers, business address and details of services. Consultants, restaurants, software houses and many other services can fall under this regime.

SRB registration in Karachi and the rest of Sindh

SRB administers sales tax on services in Sindh. Karachi businesses, from restaurants to IT companies, register on SRB's portal and file returns each period. See the Karachi office page for local details.

KPRA registration in Peshawar and Khyber Pakhtunkhwa

KPRA handles service sales tax in the province. The process mirrors the others: NTN, business details, online application and periodic returns.

Federal sales tax or provincial sales tax?

Goods are taxed under the federal law, with an STRN from FBR: sales tax registration in Pakistan (STRN). Services are taxed provincially. A business that sells both may hold both types of registration.

Questions people ask about provincial sales tax

Is PRA registration the same as FBR sales tax registration?

No. PRA covers services in Punjab. FBR covers goods federally.

Do I need SRB registration if I work from home in Karachi?

If you provide taxable services from Karachi you should check SRB's rules for your service and turnover.

Can one company register with several authorities?

Yes, if it provides services in more than one province.