Pakistan: tax treaties

Synthesised text of the Multilateral Instrument and the 1986 UK-Pakistan Double Taxation Convention — in force

The 1986 UK-Pakistan Double Taxation Convention has been modified by the Multilateral Instrument.

The modifications made by the Multilateral Instrument are effective in respect of the 1986 UK-Pakistan Double Taxation Convention.

It is effective in the UK from:

• 1 January 2022 for taxes withheld at source on amounts paid or credited to non-residents
• 1 April 2022 for Corporation Tax
• 6 April 2022 for Income Tax and Capital Gains Tax

It is effective in Pakistan from:

• 1 January 2021 for taxes withheld at source on amounts paid or credited to non-residents
• 1 October 2021 for other taxes

1986 UK-Pakistan Double Taxation Convention — in force

The 1986 UK-Pakistan Double Taxation Convention entered into force on 8 December 1987.

It is effective in the UK from:

• 1 April 1988 for Corporation Tax
• 6 April 1988 for Income Tax and Capital Gains Tax

It is effective in Pakistan from 1 July 1988.