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Foreign-source income of short-term resident individuals
(1) Subject to sub-section (2), the foreign-source income of an individual —
(a) who is a resident individual solely by reason of the individual’s employment; and (b) who is present in Pakistan for a period or periods not exceeding three years, shall be exempt from tax under this Ordinance.
(2) This section shall not apply to —
(a) any income derived from a business of the person established in Pakistan; or (b) any foreign-source income brought into or received in Pakistan by the person.
(a) who is a resident individual solely by reason of the individual’s employment; and (b) who is present in Pakistan for a period or periods not exceeding three years, shall be exempt from tax under this Ordinance.
(2) This section shall not apply to —
(a) any income derived from a business of the person established in Pakistan; or (b) any foreign-source income brought into or received in Pakistan by the person.
Amendment history (4)
- Added by the Finance Act, 2014.
- The brackets and words “(other than a citizen of Pakistan)” omitted by the Finance Act, 2003.
- Added by the Finance Act, 2003.
- Section 52 omitted by the Finance Act, 2002. The omitted section 52
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 105
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.