Taxes · 🇵🇰 Pakistan
Crypto and tokenized asset taxes in Pakistan
There is no crypto-specific tax rate; a planned crypto capital gains tax was left out of the Finance Act 2026, so general income tax rules apply.
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Crypto
Gains
No specific rule; general income tax rules (capital gain or business income)
Losses
No specific guidance for crypto.
Also
Officials floated a 10–20% (in some reports up to 30%) crypto capital gains tax under section 37 for the 2026-27 budget, but the Finance Bill 2026 was silent on it. The Virtual Assets Act 2026 created a regulator (PVARA) and licensing, not a tax. An FBR official has said sale gains are capital gains and mining is business income under existing law.
Income and tokenized assets
Staking, lending, yield
No specific guidance. Mining and trading as a business are treated as business income at progressive rates; staking, lending, DeFi yield and airdrops have no official treatment.
Tokenized stocks, bonds, funds
No specific guidance. Listed securities on the Pakistan Stock Exchange are taxed at 15% for filers (30% for non-filers), but nothing says whether a tokenized foreign stock or tracker token is treated as a security or as a virtual asset.
Filing
Tax year
1 July – 30 June; individual return and wealth statement normally due 30 September
Reporting
Filers must list all assets, including crypto and foreign holdings, in the annual wealth statement. No crypto platform reporting to the FBR in force yet; Pakistan's CARF commitment was not confirmed.
Tax authority
Watch out
- Online guides quoting a flat 15% crypto rate are not backed by the Finance Act text.
- Unexplained wealth in the wealth statement can be taxed; declare holdings.
- A crypto tax may come in a later budget now that PVARA licenses exchanges.
Sources
- LSE Business Review: Virtual Assets Act and Finance Bill 2026 · blogs.lse.ac.uk
- Arab News: Pakistan to tax crypto in budget · arabnews.pk
- Arab News: Virtual Assets Act 2026 passed · arabnews.com
- EY: Finance Bill 2026 measures · globaltaxnews.ey.com
Not confirmed
- Finance Act 2026 text not read directly; absence of a crypto rate is based on the LSE article and tax-advisory summaries.
- How the FBR assesses individual crypto gains in practice (rate, holding period).
- Existing summary (29 Oct) is still correct; add that the planned crypto CGT was not enacted.
Researched 2026-11-01 for private individuals resident in Pakistan. Information, not tax advice — rules change; check the tax authority before you file.