- Freelancers exporting IT and IT-enabled services can pay a final tax of 0.25% on foreign remittances if they're registered with PSEB — 1% if they're not.
- You need a personal NTN, your CNIC and a bank account letter. Registration is done online.
- The low rate only applies if you file your income tax return and stay on the Active Taxpayers List.
- Registration is renewed every year.
Why it's worth it
The Pakistan Software Export Board (PSEB) registers freelancers who export IT and IT-enabled services. For tax year 2026-27, registered freelancers pay a 0.25% final tax on their foreign remittances under section 154A of the Income Tax Ordinance, compared with 1% for those who aren't registered. The 0.25% rate is set to apply for tax years 2026 to 2029.
| Yearly foreign income | Tax at 1% | Tax at 0.25% | You save |
|---|---|---|---|
| $6,000 (Rs 16,62,000) | Rs 16,620 | Rs 4,155 | Rs 12,465 |
| $12,000 (Rs 33,24,000) | Rs 33,240 | Rs 8,310 | Rs 24,930 |
| $24,000 (Rs 66,48,000) | Rs 66,480 | Rs 16,620 | Rs 49,860 |
At Rs 277 per dollar. For most freelancers the saving is many times the registration fee.
See your tax at 0.25% and 1% using today’s dollar rate.
Who can register
PSEB registration is for individuals who provide computer software, IT or IT-enabled services to clients abroad. Most online freelancers — developers, designers, digital marketers and similar remote service providers — fall into this group. If your work is outside IT and IT-enabled services, check your category with PSEB or a tax adviser before relying on the reduced rate.
Before you apply
- Get a personal NTN. Register on the FBR's IRIS portal if you don't have one. Use a personal NTN with no business name.
- Become a filer. File your income tax return so you appear on the Active Taxpayers List (ATL). The deadline for tax year 2026 returns was 30 September 2026.
- Prepare your documents as clear scans:
- CNIC, both sides
- Personal NTN
- A letter or certificate from your bank for your personal account
How to register, step by step
PSEB handles freelancer registration online through its Tech Destination portal.
- Create an account on the portal. Your login details arrive by email.
- Fill in the freelancer registration form and upload your documents. Incomplete forms are declined, so double-check every field.
- Wait for initial approval.
- Pay the fee through the portal's payment gateway (or by pay order / demand draft to Pakistan Software Export Board), then upload the receipt. At the time of writing the fee for a new freelancer registration was Rs 1,000 — confirm the current amount on the portal.
- Submit for final approval. Your certificate is usually issued within two to five working days after the payment is verified.
Renewing each year
Registration is renewed annually through the same portal. Renewal asks for a summary of your export revenue (with the State Bank's IT/ITeS purpose code) and your income tax return for the previous year, plus the renewal fee (Rs 2,000 at the time of writing). Put a reminder in your calendar a month before it expires.
After you're registered: keep the low rate
- Receive money through banking channels. Payoneer withdrawals to your bank account count; cash and informal transfers don't.
- Collect a PRC for every remittance. The Proof of Remittance Certificate from your bank is your evidence of export income.
- File your return every year and choose the final tax regime for your export income. If you don't file, the concession can be lost and your income taxed at normal slab rates.
- Keep invoices that match your remittances — a simple invoice for each direct client is enough.
This guide is general information based on published rules for tax year 2026-27, not tax advice. Rates and procedures change with each budget — confirm with FBR, PSEB or a tax adviser.
Frequently asked questions
How much is the PSEB registration fee for freelancers?
At the time of writing, Rs 1,000 for a new registration and Rs 2,000 for renewal, per year. Check the PSEB portal for the current fee.
Do I need an NTN to register with PSEB?
Yes. You need a personal NTN from FBR, along with your CNIC and a letter from your bank.
How long does PSEB registration take?
Once your payment is verified, the certificate is typically issued in two to five working days.
Is PSEB registration enough to pay 0.25%?
No. You also need to file your income tax return, stay on the Active Taxpayers List and receive your income through banking channels.
Fees, limits and rules change. We check them regularly and date every update, but always confirm the final number with the platform, your provider or an adviser before you rely on it.