Pakistan: 183 days in the tax year
Under 183 days between 1 July and 30 June
About This Rule
Counts your days in Pakistan in each tax year, 1 July to 30 June. You are a resident individual if you are present in Pakistan for a period or periods amounting in aggregate to 183 days or more in the tax year. With 120 days or more you can also be resident if you were in Pakistan for 365 days or more in the four years before (see its own rule). This tracks the day count only.
Sources
Reviewed September 30, 2026
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