OCDE - Revenue Statistics in Asia and the Pacific 2026 Pakistan

Revenue Statistics in Asia and the Pacific 2026: PakistanTax-to-GDP ratio OECD classification of taxes and interpretative guide Regional averages (OECD, LAC, Africa) refer to the 2026 edition of Revenue Statistics in Latin America and the Caribbean , and to the 2025 editions of Revenue Statistics (OECD) and Revenue Statistics in Africa . Revenue Statistics in Asia and the Pacific 2026 ─ Pakistan Tax-to-GDP ratio compared to other Asian and Pacific economies and regional averages, 2024 Pakistan's tax-to-GDP ratio was 12.3% in 2024, below the Asia-Pacific average of 19.7% by 7.4 percentage points. It was also below the OECD average (34.1%) by 21.8 percentage points.

Note by the ADB: The ADB recognises “Hong Kong (China)” as “Hong Kong, China" and “Kyrgyzstan” as “Kyrgyz Republic”. LAC refers to the average for Latin America and the Caribbean.

Figures in the graph and text may be different due to rounding. Tax-to-GDP ratio over time The tax-to-GDP ratio in Pakistan increased by 1.7 percentage points from 10.6% in 2023 to 12.3% in

2024. From 2011 (the earliest year for which data was available) to 2024, the tax-to-GDP ratio in Pakistan increased by 3.0 percentage points from 9.3% to 12.3%. The highest tax-to-GDP ratio in this period was 12.3% in 2024, and the lowest 9.0% in 2012.

In the OECD classification the term “taxes” is confined to compulsory unrequited payments to general government. Taxes are unrequited in the sense that benefits provided by government to taxpayers are not normally in proportion to their payments. Data for 2023 are shown for Australia, Japan and Africa average as 2024 data are not available.

LAC refers to the average for Latin America and the Caribbean. 9.3

Low: 9.0

High: 12.3

0 5 10 15 20 25 30 35 40 45 Range Asia and Pacific Asia-Pacific average Pakistan% 34.1 33.7 32.9 31.1 30.5 29.9 29.5 28.5 26.3 25.3 25.0 24.0 24.0 22.9 22.7 22.0 21.9 21.7 19.5 18.2 18.1 17.8 17.5 17.2 17.1 16.1 15.5 15.5 15.1 15.1 13.4 13.3 13.2 13.0 12.7 12.5 12.5 #N/A 11.8 10.0 6.7 #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A 12.3 #N/A #N/A #N/A Asia-Pacific average, 19.7 0 5 10 15 20 25 30 35 40 % Revenue Statistics in Asia and the Pacific 2026: Pakistan © OECD 2026Tax structures Tax structure compared to the regional averages Revenues from taxes on income, profits and gains cannot be separately identified for Personal Income Tax and Corporate Income Tax. Data for 2023 are used for the Africa average and OECD average as 2024 data are not available.

6 387 238 7 901 027 +1 513 789 3 603 388 4 513 790 + 910 402 2 749 738 3 333 991 + 584 253 1 645 675 2 049 383 + 403 708 1 104 063 1 284 608 + 180 545 223 329 299 571 + 76 242 11 141 289 13 992 265 +2 850 976 Tax revenue includes net receipts for all levels of government; figures in the table and text may not sum to the total indicated due to rounding. In this country note, “other taxes” is calculated as total tax minus taxes on income, profits and capital gains, social security contributions and taxes on goods and services. It includes taxes on payroll and workforce, taxes on property and other taxes (as defined in the OECD Interpretative Guide). 36 29 40 39 41 25 16 7 8 20 29 27 27 32 11 20 25 23 24 7 6 1 3 2 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% OECD LAC Africa Asia-Pacific Pakistan Taxes on income, profits and capital gains Social security contributions Value added taxes / Goods and services tax Other taxes on goods and services Other taxes Revenue Statistics in Asia and the Pacific 2026: Pakistan © OECD 2026© OECD 2026 Attribution 4.0 International (CC BY 4.0) (https://creativecommons.org/licenses/by/4.0/) The full book is available in English: OECD (2026), Revenue Statistics in Asia and the Pacific 2026, Taxing informal and hard-to-tax sectors, OECD

Publishing, Paris, https://doi.org/10.1787/065aa566-en Revenue Statistics in Asia and the Pacific 2026 is published with financial support from the governments of Canada, Ireland, Japan, Luxembourg, the Netherlands, Norway, Spain, Sweden and Switzerland. This work is published under the responsibility of the Secretary-General of the OECD. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the Member countries of the OECD. This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration (PCA) Arbitration Rules 2012. The seat of arbitration shall be Paris (France). The number of arbitrators shall b e one. This work is made available under the Creative Commons Attribution 4.0 Inte rnational licence. By using this work, you accept to be bound by the terms of th is licence Attribution – you must cite the work. Translations – you must cite the original work, identify changes to the original and add the following text: In the event of any discrepancy between the original work and the translation, only the text of original work should be considered valid . Adaptations – you must cite the original work and add the following text: This is an adaptation of an original work by the OECD. The opinions expressed and arguments employed in this adaptation should not be reported as representing the official views of the OECD or of its Member countries. Third-party material – the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third party and for any claims of infringement. You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work. Revenue Statistics in Asia and the Pacific 2026: Pakistan © OECD 2026

Tax structure compared to the regional averages Revenues from taxes on income, profits and gains cannot be separately identified for Personal Income Tax and Corporate Income Tax. Data for 2023 are used for the Africa average and OECD average as 2024 data are not available. 2023 2024  Taxes on income, profits and capital gains 4.30 5.08 + 0.78 of which Personal income, profits and gains Corporate income, profits and gains Social security contributions Taxes on goods and services 6.06 6.93 + 0.87 of which Value added taxes / Goods and services tax 3.42 3.96 + 0.54 Taxes on specific goods and services 2.61 2.93 + 0.32 of which Excises 1.56 1.80 + 0.24 Customs and import duties 1.05 1.13 + 0.08 Other taxes 0.21 0.26 + 0.05

TOTAL 10.57 12.28 + 1.71

For further information, please see: Revenue Statistics in Asia and the Pacific 2026 Tax structure refers to the share of each tax in total tax revenues. The highest share of tax revenues in Pakistan in 2024 was derived from taxes on income, profits and capital gains (41.4%). The secondhighest share of tax revenues in 2024 was derived from value added taxes / goods and services tax (32.3%). Summary of the tax structure in Pakistan Tax revenues in local currency Tax structure in Pakistan Pakistani rupee, Millions % of GDP 2023 2024  4 530 722 5 791 667 +1 260 945 6 387 238 7 901 027 +1 513 789 3 603 388 4 513 790 + 910 402 2 749 738 3 333 991 + 584 253 1 645 675 2 049 383 + 403 708