To penalize non-compliance, the Advance Withholding Tax for non-filer distributors, wholesalers, and retailers was increased from 1% to 2.25%.

The 2024-25 budget shifted exporters from a fixed 1% final tax regime to the normal tax regime (29% corporate tax + super tax), treating the 1% payment only as a minimum tax.

Driven by aggressive taxation measures, the FBR's tax-to-GDP ratio crossed into double digits, reaching approximately 10.3% in FY 2024-25.

Pakistan and Uzbekistan have been actively implementing and refining their Preferential Trade Agreement (PTA) and Transit Trade Agreement to boost regional commerce.

The Punjab government launched the Kisan Card to facilitate farmers with direct subsidies on inputs like fertilizer and seeds, and access to low-interest loans.

The top marginal tax rate for non-salaried individuals and Associations of Persons (AOPs) was raised to 45% in the 2024-25 budget.

Sales tax on iron and steel scrap was removed to eliminate the rampant issue of fake or 'flying' invoices that were being used to claim fraudulent input tax adjustments.

For properties acquired on or after July 1, 2024, a flat Capital Gains Tax rate of 15% applies to filers, regardless of the holding period.

To meet IMF governance conditions, the Sovereign Wealth Fund Act was amended to remove tax exemptions and privileges, ensuring state-owned enterprises in the fund compete on a level playing field.

The EFF program approved in September 2024 has a duration of 37 months, intended to provide medium-term stability and structural reforms.