IMAAR Associates provides professional assistance for obtaining a Certificate of Residence (CoR) from the Federal Board of Revenue (FBR), Pakistan — helping you avoid double taxation and understand what relief the applicable treaty permits.

A Certificate of Residence is an official document issued by FBR certifying that a company or individual is a tax resident of Pakistan. This certificate is commonly required for claiming tax treaty benefits under Double Taxation Avoidance Agreements (DTAAs) signed between Pakistan and other countries.

When treaty relief is worth claiming

Many foreign countries deduct withholding tax on payments made to Pakistani businesses and service providers. By presenting a Certificate of Residence, eligible taxpayers may claim reduced tax rates, exemptions, or treaty benefits under the relevant DTAA.

What treaty relief can achieve

  • Avoid double taxation on the same income
  • Claim reduced withholding tax rates in treaty countries
  • Improve cash flow by reducing foreign tax deductions
  • Enhance international business credibility
  • Ensure compliance with international tax regulations
  • Support tax refund and exemption applications abroad

Special Benefits for the IT & Software Export Sector

Pakistan’s IT and software export industry enjoys favourable tax treatment. When providing services to foreign clients, companies may use a Certificate of Residence to claim DTAA benefits and potentially reduce or eliminate foreign withholding taxes, subject to treaty provisions and local regulations. Particularly useful for software houses, IT export companies, SaaS providers, freelancers, digital marketing agencies, BPO companies and consultancy firms.

Countries With a DTAA With Pakistan

Pakistan has tax treaties with numerous countries, including Saudi Arabia, the United Arab Emirates, the United Kingdom, China, Turkey, Malaysia, Sri Lanka, Germany, Canada, Qatar, Bahrain, Oman, Kuwait, Singapore and many other jurisdictions.

What the engagement covers

  • Eligibility review and tax advisory
  • Preparation of supporting documentation
  • Preparation and lodgement of the residency certificate application
  • Correspondence with the tax authority on your behalf, as your authorised representative
  • We track the application and respond to any queries raised until the matter concludes
  • International tax planning support