Lahore 24°C
Karachi 29°C
Islamabad 20°C
Foreign government officials
Foreign government officials.— Any salary received by an employee of a foreign government as remuneration for services rendered to such government shall be exempt from tax under this Ordinance provided —
(a) the employee is a citizen of the foreign country and not a citizen of Pakistan;
(b) the services performed by the employee are of a character similar to those performed by employees of the Federal Government in foreign countries; and (c) the foreign government grants a similar exemption to employees of the Federal Government performing similar services in such foreign country .
(a) the employee is a citizen of the foreign country and not a citizen of Pakistan;
(b) the services performed by the employee are of a character similar to those performed by employees of the Federal Government in foreign countries; and (c) the foreign government grants a similar exemption to employees of the Federal Government performing similar services in such foreign country .
Amendment history (3)
- Added by the Finance Act, 2002
- The comma and word “,and” substituted by the Finance Act, 2002
- Clause (d) omitted by the Finance Act, 2002. The omitted clause (d) read as under
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 101
Unofficial reference, compiled from the FBR’s consolidated Income Tax Ordinance 2001 (amended up to 30 June 2026). Provided for general information only — not an official FBR publication and not legal or tax advice. Always verify against the official FBR text before relying on it for filing or any decision.