Are you browsing for the PRA Second Schedule applicable for the tax year 2025-26?
A Good News! You have landed on the right web page. From the below section of this blog, you can download its PDF Version.
Download PRA Second Schedule 2025-26
Here are the taxable services in Punjab Pakistan for the tax year 2025-26.
This article give you Second Schedule is based on the Punjab Finance Act 2025-26 and is maintained for historical reference only. For the current second schedule, refer to the FY 2026-27 update.
You can download the schedule by clicking on “Download here!”.
Second Schedule is here!
Click on the below button to get PRA Second Schedule FY 2025-26.
Do YOu Know About Sales TAx Rates on TAxable Services in Punjab!
Under the Punjab Sales Tax on Services 2012, PRA has authority to levy and collect sales tax on the taxable services rendered in the Province Punjab.
Below is the summary of rates of PRA sales tax for the FY 2025-26:
- Standard rate – 16%
- Higher than standard rate – 19.5% (Telecommunication services)
- Lower than standard rate – 15% (Carriage of goods by rail or road)
- Reduced rate – 5%
- Fixed rates for property developers and freight forwarding agents
For the current rates of Punjab Sales Tax, read FY 2026-27 update on it.
Embedded PDF File of Updated PRA Second Schedule
For your ease, we have also embedded the schedule below. You will find your desired taxable service against the respective PRA rate and PCT heading while scrolling down through it.
Reference
- Punjab Sales Tax on Services Act, 2012 (updated up to Punjab Finance Act 2025).
