Pakistan: 120 days plus 365 in the 4 prior years
Under 365 days in the 4 prior tax years, once you reach 120 this year
About This Rule
Adds up your days in Pakistan in the four tax years (1 July to 30 June) before the current one. You are a resident individual if you are present in Pakistan for 120 days or more in the tax year and, in the four years preceding it, for 365 days or more, so the limit only counts as crossed once you also reach 120 days this year; a year with no trips recorded in the app counts as 0 days. This tracks the day count only.
Sources
Reviewed September 30, 2026
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