Online Seller Tax Calculator 2026-27

Section 6A charges tax on every person who receives payment for digitally ordered goods or services delivered from within Pakistan through locally operated online platforms, including online marketplaces and websites, on the gross receipts (s.6A(1), (2)). E-commerce means buying or selling over computer networks through websites, apps or online marketplaces with digital ordering (s.2(19AA)). The payment intermediary processing a digital payment for the seller, and the courier collecting cash on delivery, collect the tax from the gross amount payable to the seller, including any sales tax, and deposit it (s.153(2A)). The rate is 1% of the gross amount for payment through digital means or banking channels and 2% for cash on delivery (First Schedule Part I Division IVA; Part III Division III para (3A)). In the example, Rs 84,000 on Rs 6,000,000 of sales is 1.4% overall, whatever the margin.

Final, or adjustable against your profit?

The tax under section 6A is a final tax: the receipts are not taxed again under any head, no expense, allowance or loss comes off them and no tax credit reduces the tax (s.8(1)), and the liability is discharged to the extent the tax has been collected at source (s.8(1)(e)). Being on the Active Taxpayers' List still needs a return filed for the year. From the Finance Act 2026, where the seller's turnover for the tax year exceeds Rs 200 million the tax is adjustable instead: it counts against the tax on the business's profit worked out in the return (s.6A(3)). A seller with turnover up to Rs 200 million may opt out of the final tax regime when filing the return, for Tax Year 2026-2027 onwards (proviso to s.6A(3)). The Ordinance does not spell out how the tax collected is then treated; the page reads it as adjustable, like the tax above Rs 200 million. Section 6A(3) and the opt-out were added by the Finance Act 2026 and start with Tax Year 2026-2027: for Tax Year 2025-2026 and earlier the tax is final at any turnover. Export proceeds subjected to withholding under sections 154 and 154A are outside section 6A (proviso to s.6A(1)).

Turnover is turnover as defined for minimum tax: gross sales or receipts excluding sales tax, federal excise duty and trade discounts (s.2(70A), s.113(3)(a)). That definition also leaves out amounts assessed as final discharge of tax, which read literally would leave out the very receipts whose treatment it decides; the page counts them (the page's reading). Where the tax is adjustable, minimum tax under section 113 can apply: to every company, and to an individual or association of persons with turnover of Rs 100 million or more, at 0.25% of turnover from supplies through e-commerce (s.113(1); First Schedule Part I Division IX S.No.3(e)). The minimum tax calculator works it out.

Not on the Active Taxpayers’ List

A seller not on the Active Taxpayers' List has the rate collected doubled, to 2% and 4% (Tenth Schedule rule 1; section 153(2A) is not among the rule 10 exclusions; FBR's rates card gives the same). The tax on the sales stays 1% and 2%; the extra collected is adjustable against the tax payable in a return for that year filed before the Commissioner's provisional assessment, or filed with the wealth statement and the previous year's return within 45 days of its order (rules 3, 4(2), 4(3)). In the example the doubling collects Rs 84,000 more in the year.

Register before you sell

Every person selling digitally ordered goods or services through an online marketplace or a courier must register with FBR, and the marketplace or courier must not let an unregistered vendor use its service (s.181(1), (1A)); a seller supplying through an online marketplace who fails to register pays a penalty of Rs 500,000 for the first default and Rs 1 million for each later one (s.182, Serial 15A). Payment intermediaries and couriers file quarterly statements of each seller's sales and the tax collected, and every online marketplace files a monthly statement of each vendor's turnover and the amount paid to it (s.165C).

Where this stops

The charge covers payment received through your own website too, on the gross receipts (s.6A(1), (2)). The rates are set only for payment through a payment intermediary and for cash on delivery collected by a courier (Division IVA), so cash your own staff collect has no rate stated, and whether a direct bank transfer counts as a banking channel is not settled. The page reads any tax not collected at source as still payable (s.8(1)(e) discharges the liability only to the extent it is collected) and works out only what is collected at source. Sales tax (federal on goods, provincial on services) is a separate tax the page does not work out; the gross amount the rate applies to includes it. Section 6A charges the gross receipts and Division IVA the gross amount paid or payable, which points to the amount before the platform's commission; enter that. Section 153(2A) applies notwithstanding section 153(1), and how the two meet where a business customer also withholds tax is not worked out here. The sales tax calculator covers the sales tax side.