Lahore 23°C
Karachi 28°C
Advance tax on foreign domestic workers
(1) Any authority issuing or renewing domestic aide visa to any foreign national as a domestic worker at the time of issuing or renewing such visa shall collect from the agency, sponsor or the person as the case may be, employing the services of such foreign national a tax of two hundred thousand rupees.
(2) The tax collected or collectible under this section shall be adjustable advance tax for the tax year to which it relates on the income of such agency, sponsor or a person, as the case may be, employing the services of such foreign national.
(2) The tax collected or collectible under this section shall be adjustable advance tax for the tax year to which it relates on the income of such agency, sponsor or a person, as the case may be, employing the services of such foreign national.
Amendment history (9)
- Clause (c) omitted by the Finance Act, 2026. The omitted clause
- Sub-section (7) substituted by the Finance Act, 2022. The substituted sub-section
- Section 231C inserted by the Finance Act, 2023.
- 4Omitted by the Finance Act, 2002. The omitted section 232
- Section 233 substituted by the Finance Act, 2005. The substituted section 233
- The words “local authority” substituted by the Finance Act, 2008.
- The word “resident” omitted by the Finance Act, 2006.
- Inserted by the Finance Act, 2010.
- Inserted by the Finance Act, 2017.
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 475
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.