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Balochistan Sales Tax on Services Calculator (BRA)
Provincial sales tax on services in Balochistan, administered by the Balochistan Revenue Authority (BRA) under the Balochistan Sales Tax on Services Act 2015. Select a service category and enter the value excluding tax.
Balochistan Sales Tax on Services: Categories & Rates at a Glance
Every category below is drawn directly from the calculator above, grouped by tariff heading. Where a category lists a lower rate for a specific condition (digital payment, government works, etc.), that condition is noted alongside it.
| Service Category | BRA Rate |
|---|---|
| Telecommunication (98.12) | |
| Telecommunication services (phone, internet, data, etc.) | 19.5% |
| Hotels, Restaurants, Marriage Halls & Clubs (98.01) | |
| Hotels, motels, boatels, resorts, guesthouses & farmhouses – non-corporate/non-chain | 5% |
| Hotels, motels, boatels, resorts, guesthouses & farmhouses – corporate/franchise/chain | 15% |
| Restaurants incl. café, coffee houses, food huts, ice-cream shops & eateries – cash | 4% |
| Restaurants – digital/card/QR payment (no input tax credit) | 2% |
| Caterers, suppliers of food & drinks | 15% |
| Clubs | 15% |
| Marriage halls, lawns, mandap, pandal & shamiana incl. floral/decoration | 15% |
| Messes and hostels | 15% |
| Advertisement, Passenger & Goods Transport (98.02–98.04) | |
| Advertisement on TV / radio / CCTV / cable / poles / billboards / website | 15% |
| Advertisement in newspapers & periodicals | 15% |
| Travelling of passengers by road (within/to/from Balochistan) | 15% |
| International passenger journey embarking from Balochistan | 15% |
| Chartered flight services | 15% |
| Intercity/international transportation or carriage of goods (road/pipeline) | 15% |
| Agents & Intermediaries (98.05) | |
| Shipping agents, stevedores & ship management services | 15% |
| Freight forwarding & customs agents | 15% |
| Travel agents | 6% |
| Tour operators | 6% |
| Hajj operators | 6% |
| Real estate agents | 6% |
| Recruiting agents | 15% |
| Advertising agents | 15% |
| Ship chandlers | 15% |
| Share transfer agents | 15% |
| Sponsorship services | 15% |
| Business support services | 15% |
| Insurance agents | 15% |
| Sale, Purchase or Hire (98.06) | |
| Sale, purchase or hire of immovable property | 15% |
| Property dealers | 6% |
| Renting of immovable property | 15% |
| Car or automobile dealers | 15% |
| Dealers of second-hand goods (other than car/automobile) | 15% |
| Supply of movable property by lease, license or similar arrangement | 15% |
| Courier, Contract Work & Beauty/Laundry | |
| Courier services incl. express cargo & logistics | 15% |
| Contractual execution of work / furnishing supplies | 15% |
| Beauty parlours, clinics, slimming clinics, salons, manicure & pedicure centres | 6% |
| Laundries & dry cleaners | 6% |
| Banking, Insurance & Financial Services (98.13) | |
| Insurance (goods / fire / theft / marine / life / health / crop) | 15% |
| Cooperative financing societies | 15% |
| Leasing (financial / hire purchase / operating, commodity & equipment) | 15% |
| Modaraba, musharika & ijarah financing | 15% |
| Banking company services (guarantee, LC, cheque books, transfers, ATM, cards, etc.) | 15% |
| Foreign exchange companies | 15% |
| Non-banking finance companies / institutions | 15% |
| Construction & Property Consultancy (98.14) | |
| Architects or town planners | 15% |
| Contractor of building / roads / bridges / electrical / mechanical / horticultural works | 15% |
| Landscape designers | 15% |
| Interior decorators | 15% |
| Construction services (9824.0000) | 15% |
| Professionals & Consultants (98.15) | |
| Medical practitioners & consultants | 2% |
| Legal practitioners & consultants | 2% |
| Healthcare consultants | 2% |
| Accountants & auditors | 6% |
| Management consultants | 6% |
| Technical, scientific & engineering consultants | 6% |
| Tax practitioners & consultants | 6% |
| Corporate law practitioners & consultants | 6% |
| Software / IT-based system developers & consultants | 6% |
| Human resource & personal development consultants | 15% |
| Laboratories & Medical Diagnostics (98.17) | |
| Medical diagnosing (X-ray, CT scan, MRI, ultrasound) | 2% |
| Pathological / radiological laboratories | 2% |
| Scientific / chemical / mechanical / electrical & electronic laboratories | 4% |
| Geological laboratories | 6% |
| Specialized Agencies & Business Services (98.18–98.19) | |
| Security agency, credit rating agency, market research & opinion poll agency | 15% |
| Stockbrokers, futures & commodity brokers | 4% |
| Underwriters, indenters, commission agents, packers & movers | 4% |
| Foreign exchange dealers / money changers | 15% |
| Rent-a-car / automobile rental service | 8% |
| Cab aggregator | 2% |
| Prize bond dealers | 15% |
| Surveyors | 4% |
| Designers incl. fashion designers | 4% |
| Outdoor photographers & videographers | 4% |
| Public relations services | 4% |
| Cable TV operators | 2% |
| TV/radio production, video tape production & sound record services | 4% |
| Technical testing & analysis services | 4% |
| Registrar to an issue, depository & share transfer services | 15% |
| Auctioneers | 15% |
| Copyright services & art painters | 4% |
| Port, airport & terminal operators, ground service providers | 15% |
| Specialized Workshops & Personal Care (98.20–98.21) | |
| Auto-workshops incl. motor mechanic shops & AC fitting/cleaning | 15% |
| Workshops for industrial/earth-moving machinery | 15% |
| Workshop for electric/electronic equipment incl. computer hardware | 15% |
| Car/automobile washing or similar service stations | 15% |
| Healthcare centre, gyms or physical fitness centres | 15% |
| Indoor sports & games centres | 15% |
| Baby care centres | 15% |
| Body massage & sauna centres | 15% |
| Cleaning & Site Services (98.22) | |
| Fumigation services | 15% |
| Maintenance or cleaning services | 15% |
| Waste collection, transportation, processing & management services | 15% |
| Janitorial services | 15% |
| Dredging or de-silting services | 15% |
| Site preparation, clearance, excavation, earth moving & demolition services | 15% |
| Franchise, IP & Toll Manufacturing | |
| Franchise services incl. royalty, technical or other licensing | 15% |
| Intellectual property services | 15% |
| Manufacturing or processing for others on toll/job basis | 0% (exempt/zero-rated) |
| Other Specified Services | |
| Management services incl. fund & asset management | 15% |
| Technical services | 15% |
| Exhibition or convention services | 15% |
| Public bonded warehouse services | 15% |
| Program producers & production houses | 15% |
| Labour and manpower supply services | 15% |
| Film & drama studios incl. mobile stage shows or cinemas | 15% |
| Brokerage (other than stocks) & indenting services | 15% |
| Call centres | 15% |
| Internet café | 15% |
| Ready mix concrete services | 15% |
| Erection, commissioning & installation services | 15% |
| Electric power transmission or distribution services | 15% |
| Evaluation services incl. competency & eligibility testing | 15% |
| Cosmetic, plastic surgery & transplant services | 15% |
| Actuarial services | 15% |
| Car parking services | 15% |
| Supply chain management / distribution (incl. delivery) services | 15% |
| Notary public & stamp vending services | 15% |
| CMT stitching services | 2% |
| Repair and maintenance services | 15% |
| Forward contract services | 15% |
| Packaging and handling services | 15% |
| Toll tax and octroi services | 15% |
| Broadcasting services | 15% |
| Ride hailing services | 15% |
| Vocational centres & training services | 15% |
| Entertainment services | 15% |
| Amusement parks incl. theme & water parks | 15% |
| Depot for storage incl. cold storage | 15% |
| Valuation services (tangible or noncurrent assets) | 15% |
| Event management incl. event photographers & videographers | 15% |
| Technical inspection & certification incl. ISO certifications | 15% |
| Visa processing, advisory or consultancy for migration/visa filing | 15% |
| Debt collection & other debt recovery services | 15% |
| Data processing & provision of information, engineers, handling & storage of goods | 15% |
| Survey & exploration of minerals, oil & gas incl. drilling & refining | 15% |
| Snorkeling, scuba, rafting, surfing & water diving services | 15% |
| IT-based services (software dev, system design, web, data, medical transcription, etc.) | 6% |
| Online market place services | 15% |
Rates shown are as reflected in the calculator above and may not include every condition, exemption or turnover threshold that applies to a specific taxpayer. Always confirm your exact tariff heading with the BRA before filing.
Understanding Balochistan Sales Tax on Services (BRA)
Who has to register with BRA?
Any person or business providing a taxable service under the Balochistan Sales Tax on Services Act, as amended by the Finance Act 2023 — and rendered or provided in Balochistan — is generally required to register with the BRA and charge sales tax on its invoices. This spans a wide range of sectors captured in the table above, from hotels and restaurants to professional and IT services.
Why rates differ by category
BRA sets a general rate for most services, but a number of categories carry their own notified rate — sometimes lower to reflect a policy priority (health, low-cost housing, digital payment adoption), sometimes conditional on a specific circumstance. These category-specific rates are revised periodically through provincial Finance Acts and standalone notifications, so it's worth re-checking a rate that matters to your business each year.
Filing and payment
Registered persons file periodic sales tax returns with BRA (typically monthly), declaring the output tax charged on their invoices net of any input tax credit, and deposit the balance by the statutory due date. Late filing or short payment can trigger default surcharge and penalties under the Act, separate from any federal FBR obligations the same business may also have.
How this differs from federal GST and withholding
Balochistan's provincial sales tax on services is separate from federal GST, which taxes the sale of goods under the Sales Tax Act, 1990 — a business dealing in both goods and services can owe both taxes on different parts of the same transaction. Separately, when a company or other designated withholding agent pays a registered service provider, it may need to withhold a portion of the sales tax shown on the invoice and deposit it directly with BRA. Use the "Check Withholding Tax" tab above, or the full Sales Tax Withholding calculator, to work that out.
Worked Example: General IT Consultant vs "IT-Based Services"
A Quetta-based software business invoices a client Rs. 500,000, but the applicable rate depends on exactly how the work is classified.
The 6% rate applies specifically to software development, system design, web design, data processing, medical transcription and similar services per the Schedule's Explanation — a Rs. 45,000 difference on this invoice depending on classification. Confirm which category genuinely fits your service with BRA.
Frequently Asked Questions
Why do some Balochistan categories have two different rates?
Several categories in the Balochistan Sales Tax on Services Act 2015 use a two-tier structure — for example, non-corporate/non-chain hotels are taxed lower than corporate/franchise/chain hotels, and cash-paid restaurant bills are taxed differently from digital/card/QR-paid bills. Others offer a reduced rate conditional on the business not claiming input tax credit.
What exactly counts as an "IT-based service" at the 6% rate?
The Schedule's Explanation defines "IT-based services" to cover software development, system design, web design, data processing, medical transcription, and similar services. A general software or IT consultancy that doesn't fit this specific definition may instead fall under the higher "software/IT-based system developers & consultants" category at 15%.
Is Balochistan sales tax on services the same as federal GST?
No — federal GST (18%) taxes goods under the Sales Tax Act, 1990, while Balochistan's sales tax on services is a separate provincial levy on services rendered in Balochistan, administered by the Balochistan Revenue Authority (BRA).
Does withholding apply to Balochistan sales tax invoices?
Yes, following the general pattern used across provinces — a withholding agent typically deducts a portion of the sales tax shown on the invoice from a registered service provider. See the Sales Tax Withholding calculator for the applicable rate.
How do I confirm which classification applies to my business?
Given how much the rate can differ between similar-sounding categories (15% vs 6% for IT-related work, for example), it's worth confirming your exact tariff heading directly with BRA or a tax advisor familiar with the Balochistan Sales Tax on Services Act rather than assuming based on the category name alone.