Income mapping
Each income source matched to its head of income and tax regime.
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Good income tax planning in Pakistan happens before 30 June, not when the return is due. We review how your income is earned, held and reported, and use the choices the Income Tax Ordinance allows to keep your tax lawful, predictable and no higher than it needs to be.
The Income Tax Ordinance, 2001 offers real choices: how a business is structured, when income and expenses fall, which allowances and credits are claimed, and how income is documented. Planning means making those choices on purpose and keeping the evidence.
Income tax in Pakistan is charged on taxable income for a tax year running from 1 July to 30 June. Different income is taxed in different ways. Salary, business income, property income, capital gains and income from other sources each have their own rules, and some receipts fall under final or minimum tax regimes rather than normal tax. A plan starts by mapping your income against these heads and regimes, then looking for lawful ways to reduce the overall cost.
Typical planning areas include deductible allowances such as Zakat under section 60, tax credits such as donations to approved institutions under section 61, the timing of income and expenses, the choice between operating as a sole proprietor, an AOP or a company, salary and benefit structures, and documenting foreign and agricultural income correctly. Every plan must also stand up to the anti-avoidance rules, including section 109 on recharacterising transactions and section 111 on unexplained income or assets.
This page covers planning for individuals and businesses in general. For deeper work, see corporate tax planning or individual tax planning. When a plan depends on future numbers, our financial projections service gives it a firm base.
A fixed fee for an annual plan, with a mid-year and year-end review.
Each income source matched to its head of income and tax regime.
Expected liability for the year calculated and tracked.
Zakat, donations and other reliefs you are entitled to claim.
When income is earned and expenses incurred, within the rules.
Sole proprietor, AOP or company compared on tax cost.
Pay and perquisite structures reviewed for tax efficiency.
Residency, foreign income and treaty relief reviewed.
A written plan with the evidence each step needs.
Poor planning can cost more than no planning.
Most choices must be made before 30 June to count for the year.
We plan to a calendar.FBR can recharacterise transactions under section 109.
We plan with substance.Planning that ignores the wealth statement invites a section 111 notice.
We reconcile wealth.Donation and other credits need receipts and approvals.
We collect evidence.Rates and rules change every budget, so last year's plan may no longer work.
We review every July.A late return can cost Active Taxpayers List benefits worth more than any saving.
We keep you compliant.Planning is a cycle across the tax year, not a single meeting.
We learn about your income, assets and goals.
Agreed based on the complexity of your affairs.
Past returns, wealth statements and current income analysed.
A written plan with projected savings and actions.
Progress checked and the plan updated before 30 June.
Salary structure, credits and investments.
Business income, drawings and structure.
Firm and personal tax planned together.
Salary, dividends and company tax compared.
Rental income and capital gains.
Residency and foreign income questions.
We plan with the same team that files your returns, so the plan is carried through to the numbers.
Every step is lawful and documented.
ACCA and ICAP Chartered Accountant qualifications and an FBR-registered income tax practitioner.
LLB-qualified advocate on the team for interpretation questions.
Plans reviewed after each Finance Act.
The plan flows into your return and wealth statement.
Agreed before work starts.
Have a question that is not here? Send it to us on WhatsApp and we will reply the same day.
Tell us about your income and assets. We will show you where lawful savings may be available and quote a fixed fee for the plan.
Book your free consultationThis page is general information about our services, not tax, legal or financial advice for your specific situation. Laws, rates and deadlines change with each Finance Act and official notification.