{"id":"pk","country":"pk","kind":"country","name":{"en":"Pakistan","local":"پاکستان"},"languages":["ur","pa","sd","ps","en"],"currency":"PKR","symbol":"Rs","fxPerUsd":281,"cities":{"T1":"Karachi","T2":"Faisalabad","T3":"Sahiwal"},"basket":{"teaCup":80,"simpleMeal":250,"haircutMen":400,"milkLitre":234,"breadLoaf":170,"unskilledDayWage":1600,"minWageMonthly":40000,"shopRentSqftMonth":{"T1":250,"T2":120,"T3":50},"electricityCommercialKwh":45.43,"lpgCommercialCylinder":3296,"petrolLitre":381.14},"tax":{"salesTax":"Federal GST 18% on goods (FBR); provincial sales tax on services and restaurants: Punjab PRA 16% (5% if paid by card/QR), Sindh SRB 15%","smallBizThreshold":"No turnover threshold for small retailers in practice: shops pay income tax through withholding on commercial electricity bills; FY2026-27 budget reported a minimum fixed tax of Rs 25,000/yr for shopkeepers with sales up to Rs 20 crore","localLevies":"Provincial professional tax on shops/traders (fixed slabs, roughly Rs 500-10,000/yr), TMA/municipal trade licence and signboard fees, extra withholding for non-filers (not on FBR Active Taxpayer List)"},"licences":[{"name":"NTN (National Tax Number) via FBR IRIS, sole proprietor","fee":"Free, online, same day","authority":"Federal Board of Revenue","source":"https://iris.fbr.gov.pk"},{"name":"Punjab Food Authority licence (food business in Punjab)","fee":"Est. Rs 1,000-5,000/yr for small outlets, by category","authority":"Punjab Food Authority","source":"https://pfa.gop.pk"},{"name":"Sindh Food Authority licence (food business in Sindh)","fee":"Est. Rs 1,000-5,000/yr for small outlets","authority":"Sindh Food Authority","source":"https://sfa.gos.pk"},{"name":"Shops & Establishments registration (Punjab Shops & Establishments Ordinance 1969 / Sindh Shops and Commercial Establishments Act 2015)","fee":"Est. a few hundred to a few thousand rupees; often skipped by owner-run stalls","authority":"Provincial labour department","source":"https://labour.punjab.gov.pk"},{"name":"Municipal trade licence / encroachment permit for carts and kiosks","fee":"Est. Rs 1,000-10,000/yr; varies by TMA/KMC","authority":"Town/Metropolitan Corporation","source":"Est.: municipal schedules not centrally published; reasoned from typical TMA fee practice"}],"festivals":[{"name":"Ramadan","dates2026_27":"about 8 Feb – 9 Mar 2027","effect":"daytime food sales collapse, iftar pakora/samosa/fruit-chaat stalls boom 4-7 pm; chai stalls open after iftar into the night"},{"name":"Eid ul-Fitr","dates2026_27":"about 10–12 Mar 2027","effect":"tailors' busiest month (orders closed ~10 days before Eid), clothing/shoe/bangle/mehndi demand peaks; most small shops shut 2-4 days"},{"name":"Eid ul-Adha","dates2026_27":"about 16–19 May 2027","effect":"cattle markets, butchers and spice sellers spike; restaurants quiet for days as homes have meat; 3-4 day closures"},{"name":"Muharram (9-10th, Ashura)","dates2026_27":"about 14–15 Jun 2027","effect":"processions, road closures and mobile-network suspensions in big cities; sabeel/niaz free food reduces paid food sales"},{"name":"Independence Day","dates2026_27":"14 Aug 2027","effect":"flags, badges and green-white merchandise boom for 2 weeks; holiday"},{"name":"Wedding season","dates2026_27":"Nov 2026 – Feb 2027","effect":"tailoring, catering, salons and sweets demand up"}],"seasons":[{"months":"May–Jul","what":"Extreme heat (45°C+ in Sindh/south Punjab), long load-shedding; cold drinks and lassi up, hot tea down at midday"},{"months":"Jul–Sep","what":"Monsoon floods (2022, 2025) and urban flooding in Karachi/Lahore disrupt street vending and supply"},{"months":"Oct–Jan","what":"Smog season in Lahore and central Punjab: government orders early market closures, curbs on charcoal grilling (BBQ, tikka) and occasional lockdown days"},{"months":"Dec–Feb","what":"Cold north: chai, soup, dry fruit, egg and fried-fish stalls peak; gas pressure drops (SNGP/SSGC) push shops to LPG"}],"payments":{"digitalShare":"Est. under 20% of small-shop sales; cash dominant, JazzCash/Easypaisa and Raast QR growing in cities","credit":"khata/udhaar common at kiryana stores; buying on credit from wholesalers in Shah Alam/Jodia Bazaar-type markets"},"notes":"Compared with India, a Pakistani small shop faces costlier energy in relative terms (commercial power about Rs 45/kWh before taxes, bills loaded with income-tax withholding, gas pressure failures in winter) and fuel and milk prices set by frequent fortnightly/monthly revisions. Tax is collected mainly through withholding on electricity bills and supply chains rather than via a GST registration threshold, and provinces separately tax services (Punjab restaurants pay 16%, cut to 5% if the customer pays by card or QR). The calendar is lunar-Islamic: Ramadan reshapes food businesses for a month, two Eids are the main sales peaks, and Muharram brings security closures. Chai is doodh patti brewed in milk (often with imported Kenyan tea), sold at dhabas and Karachi's Irani/Pathan hotels at Rs 60-120. Tailoring is far bigger than in India because shalwar kameez is still largely stitched to order. Mobile repair and used-phone trade thrive because PTA registration taxes on imported handsets are very high. Lahore's smog orders and Karachi's political or security strikes are frequent, place-specific shocks.","regions":[{"id":"pk-punjab","name":"Punjab","why":"PRA services tax 16% with 5% card rate; Punjab Food Authority strict; smog-season market closures in Lahore"},{"id":"pk-sindh","name":"Sindh","why":"highest minimum wage (Rs 43,000 from Jul 2026); SRB 15% services tax; Karachi strikes and urban flooding"},{"id":"pk-khyber-pakhtunkhwa","name":"Khyber Pakhtunkhwa","why":"KPRA services tax; security risks; cheaper rents; cross-border trade with Afghanistan"},{"id":"pk-balochistan","name":"Balochistan","why":"lowest density, frequent highway and internet shutdowns, smuggled Iranian fuel cheaper than OGRA price"},{"id":"pk-islamabad","name":"Islamabad Capital Territory","why":"federal ICT minimum wage notification, highest rents, strict CDA encroachment drives"},{"id":"pk-gilgit-baltistan","name":"Gilgit-Baltistan","why":"most federal taxes not applied; subsidised wheat; tourism-season business (May-Oct)"},{"id":"pk-azad-kashmir","name":"Azad Jammu & Kashmir","why":"own revenue authority and subsidised electricity tariff since 2024 protests"}],"factors":[{"id":"P01","cat":"Wages","name":"Minimum wage, unskilled (Punjab, 26 working days)","value":"Rs 40,000/month (notified 8 Sep 2025; no 2026-27 Punjab figure found)","role":"HV","source":"https://fafen.org/minimum-wage-in-pakistan-laws-process-and-current-rates/","estimate":false},{"id":"P02","cat":"Wages","name":"Minimum wage, Sindh","value":"Rs 43,000/month from 1 Jul 2026 (notified 17 Aug 2026)","role":"HV","source":"https://wageindicator.org/ai/work/minimum-wage/updates/2026/minimum-wage-increased-in-sindh-pakistan-from-1-july-2026-august-19-2026/","estimate":false},{"id":"P03","cat":"Wages","name":"Minimum wage, Islamabad Capital Territory","value":"Reported Rs 40,700/month from 1 Jul 2026 (sources conflict; check gazette)","role":"HV","source":"https://commoner-law.com/pakistan/workers-rights/minimum-wage/islamabad","estimate":false},{"id":"P04","cat":"Wages","name":"Typical shop helper / chai boy pay","value":"Rs 20,000-30,000/month plus meals, often below the legal minimum","role":"HV","source":"Est.: informal helpers routinely paid below the Rs 40,000 floor; Numbeo average net salary Rs 53,081 (Oct 2026) https://www.numbeo.com/cost-of-living/country_result.jsp?country=Pakistan","estimate":true},{"id":"P05","cat":"Wages","name":"Unskilled daily labour (T2)","value":"Rs 1,500-1,800/day","role":"HV","source":"Est.: Rs 40,000 / 26 days = Rs 1,538; market day rates slightly higher in cities","estimate":true},{"id":"P06","cat":"Rent","name":"Small shop rent, T1 Karachi (Saddar/Gulshan-type market)","value":"Rs 200-400/sq ft/month; 150 sq ft shop Rs 35,000-60,000 plus pagri (key money)","role":"HV","source":"Est.: from Numbeo city-centre 1BR rent Rs 38,259 and typical Karachi shop listings; pagri system unique to Pakistan cities","estimate":true},{"id":"P07","cat":"Rent","name":"Small shop rent, T2 Faisalabad and T3 Sahiwal","value":"T2 Rs 100-150; T3 Rs 40-60 per sq ft/month","role":"HV","source":"Est.: scaled from T1 by typical 2x/5x city-tier ratios used for India","estimate":true},{"id":"P08","cat":"Rent","name":"Pagri (goodwill / key money) for shops in old markets","value":"Lump sum, often 20-60x monthly rent; tenant gets near-permanent occupancy","role":"PD","source":"Est.: widespread custom in Karachi, Lahore, Rawalpindi markets; no official data","estimate":true},{"id":"P09","cat":"Energy","name":"Commercial electricity base tariff","value":"Rs 45.43/kWh (NEPRA FY2026), plus monthly fuel-cost adjustments (+Rs 0.75 to +Rs 2.52 in 2026)","role":"HV","source":"https://pakobserver.net/new-per-unit-electricity-price-of-all-slabs-as-nepra-cuts-base-tariff-for-fy2026/","estimate":false},{"id":"P10","cat":"Energy","name":"Taxes inside commercial power bills","value":"18% GST, electricity duty, and income-tax withholding (higher for non-filers) add roughly 25-35% to the energy charge","role":"HV","source":"Est.: from standard bill structure; also used by FBR to target retailers by commercial electricity usage https://profit.pakistantoday.com.pk/?p=176209","estimate":true},{"id":"P11","cat":"Energy","name":"LPG 11.8 kg cylinder (OGRA official)","value":"Rs 3,296 for Oct 2026 (Rs 3,052 in Sep); market often Rs 100-300 above","role":"HV","source":"https://pakobserver.net/?p=779408","estimate":false},{"id":"P12","cat":"Energy","name":"Petrol per litre","value":"Rs 381.14 from 20 Oct 2026 (diesel Rs 389.27); revised fortnightly","role":"HV","source":"https://www.app.com.pk/?p=1294328","estimate":false},{"id":"P13","cat":"Energy","name":"Load-shedding hours","value":"2-8 h/day in high-loss feeders in summer; UPS/solar a common shop capex","role":"RE","source":"Est.: feeder-based load-shedding policy of DISCOs; widespread rooftop solar adoption 2024-26","estimate":true},{"id":"P14","cat":"Prices","name":"Doodh patti chai, roadside dhaba (T2)","value":"Rs 60-100/cup; Karachi hotels Rs 80-120","role":"HV","source":"Est.: milk Rs 234/L and LPG Rs 279/kg imply ~Rs 30-40 cost per cup; no 2026 survey found","estimate":true},{"id":"P15","cat":"Prices","name":"Milk, 1 litre","value":"Rs 234 (range Rs 180-340; loose milk at low end, packaged UHT at top)","role":"HV","source":"https://www.numbeo.com/cost-of-living/country_result.jsp?country=Pakistan","estimate":false},{"id":"P16","cat":"Prices","name":"White bread 500 g","value":"Rs 170","role":"HV","source":"https://www.numbeo.com/cost-of-living/country_result.jsp?country=Pakistan","estimate":false},{"id":"P17","cat":"Prices","name":"Simple meal (daal chawal / sabzi roti at a dhaba)","value":"Rs 150-300; inexpensive restaurant meal Rs 600","role":"HV","source":"https://node2.medicloud.intersales.de/news/food-prices-in-pakistan-a ; https://www.numbeo.com/cost-of-living/country_result.jsp?country=Pakistan","estimate":false},{"id":"P18","cat":"Prices","name":"Men's haircut, neighbourhood barber (T2)","value":"Rs 300-500","role":"HV","source":"Est.: no 2026 survey; scaled from wage levels and typical barber rates","estimate":true},{"id":"P19","cat":"Tax","name":"Sales tax on goods","value":"18% federal GST; most small retailers not registered and taxed upstream","role":"HV","source":"https://www.fbr.gov.pk","estimate":false},{"id":"P20","cat":"Tax","name":"Provincial sales tax on restaurants/services","value":"Punjab 16% (5% if paid by card/QR); Sindh 15%","role":"PD","source":"https://pra.punjab.gov.pk","estimate":false},{"id":"P21","cat":"Tax","name":"Fixed tax for shopkeepers (FY2026-27 budget)","value":"Reported minimum Rs 25,000/yr for sales up to Rs 20 crore; 1% above","role":"HV","source":"https://propakistani.pk/2026/06/23/here-are-the-major-changes-in-the-new-budget/amp/","estimate":false},{"id":"P22","cat":"Tax","name":"Tajir Dost retailer scheme","value":"Fixed-tax-per-shop model dropped Jan 2026; FBR now targets retailers by electricity use and returns","role":"HV","source":"https://profit.pakistantoday.com.pk/?p=176209","estimate":false},{"id":"P23","cat":"Tax","name":"Filer vs non-filer status","value":"Being on the Active Taxpayer List roughly halves withholding on bank cash, bills and purchases","role":"PD","source":"https://www.fbr.gov.pk","estimate":false},{"id":"P24","cat":"Licences","name":"Business registration for a sole trader","value":"No company registration needed; NTN free via IRIS; SECP only for companies (Rs ~1,000-10,000)","role":"PD","source":"https://iris.fbr.gov.pk","estimate":false},{"id":"P25","cat":"Licences","name":"Provincial food authority licence","value":"Mandatory for food sellers in Punjab/Sindh; raids, sealing and fines common in Punjab","role":"HV","source":"https://pfa.gop.pk","estimate":false},{"id":"P26","cat":"Rules","name":"Market closing times (energy saving)","value":"Provincial orders periodically force markets to shut 8-10 pm; restaurants exempt or later","role":"RE","source":"Est.: recurring federal/provincial energy-conservation orders (2022-25); none confirmed for late 2026","estimate":true},{"id":"P27","cat":"Rules","name":"Ramadan Ehtiram rules","value":"Eating in public and daytime food sales restricted during fasting hours; eateries screened or closed","role":"HV","source":"Est.: Ehtram-e-Ramazan Ordinance 1981; enforced locally","estimate":true},{"id":"P28","cat":"Rules","name":"Smog orders, Lahore/Punjab","value":"Charcoal grilling banned without filters, markets early closure, 'smart lockdown' days Oct-Jan","role":"RE","source":"Est.: Punjab EPA smog orders 2023-25; likely repeated 2026","estimate":true},{"id":"P29","cat":"Rules","name":"Mobile phone PTA registration tax","value":"High duties on imported handsets sustain repair and used-phone markets","role":"HV","source":"https://dirbs.pta.gov.pk","estimate":false},{"id":"P30","cat":"Payments","name":"Cash vs digital at small shops","value":"Est. under 20% digital; Raast QR, JazzCash, Easypaisa in cities","role":"HV","source":"Est.: SBP reports digital dominance in volume mostly P2P; small merchant QR acceptance still limited","estimate":true},{"id":"P31","cat":"Payments","name":"Customer credit (khata)","value":"Kiryana owners carry 10-25% of monthly sales on credit to regulars","role":"PD","source":"Est.: same pattern as India's udhaar; no Pakistan survey found","estimate":true},{"id":"P32","cat":"Finance","name":"Small business loans","value":"Prime Minister's Youth Business & Agriculture Loan Scheme (subsidised, up to Rs 7.5m), Akhuwat interest-free microloans","role":"PD","source":"https://pmyp.gov.pk","estimate":false},{"id":"P33","cat":"Calendar","name":"Ramadan demand shift","value":"Daytime food sales near zero, iftar/sehri sales 2-3x normal for a month","role":"HV","source":"Est.: reasoned from fasting norms and Ehtiram rules","estimate":true},{"id":"P34","cat":"Calendar","name":"Eid ul-Fitr tailoring rush","value":"Tailors earn 30-40% of yearly income in the month before Eid; stitching rates rise 20-50%","role":"HV","source":"Est.: annual press reports of Eid stitching rate hikes; no survey","estimate":true},{"id":"P35","cat":"Climate","name":"Heatwaves","value":"May-Jun 45-50°C in Sindh/south Punjab; daytime street trade drops","role":"RE","source":"Est.: PMD heatwave alerts most years","estimate":true},{"id":"P36","cat":"Risk","name":"Monsoon floods","value":"Large floods in 2022 and 2025; urban flooding in Karachi/Lahore closes markets for days","role":"RE","source":"Est.: NDMA flood records","estimate":true},{"id":"P37","cat":"Risk","name":"Strikes, sit-ins, container blockades","value":"Political protests or traders' strikes close markets 1-3 days several times a year","role":"RE","source":"Est.: recurring 2023-26 pattern (traders' strikes against tax measures, political sit-ins)","estimate":true},{"id":"P38","cat":"Risk","name":"Mobile/internet suspension","value":"Muharram, protests: mobile data cut in cities, breaking QR payments","role":"RE","source":"Est.: PTA suspensions on Ashura and protest days","estimate":true},{"id":"P39","cat":"Risk","name":"Fuel/gas price shock","value":"OGRA changes petrol fortnightly and LPG monthly (+Rs 244 per cylinder Sep→Oct 2026)","role":"RE","source":"https://pakobserver.net/?p=779408","estimate":false},{"id":"P40","cat":"Language","name":"Business language","value":"Urdu signage and speech everywhere; Punjabi, Sindhi, Pashto locally; English for paperwork","role":"HV","source":"Est.: national language policy and census language data","estimate":true},{"id":"P41","cat":"Economy","name":"Per-capita income","value":"About US$1,800 (FY2026)","role":"HV","source":"Est.: Pakistan Economic Survey FY2025 put it at about US$1,824 https://www.finance.gov.pk/survey_2025.html","estimate":true},{"id":"P42","cat":"Economy","name":"Urbanisation","value":"About 39% urban (2023 census)","role":"HV","source":"https://www.pbs.gov.pk/content/final-results-census-2023","estimate":false},{"id":"P43","cat":"Business","name":"Chai style differs from India","value":"Doodh patti (tea boiled in milk, little water), Kashmiri pink chai in winter; Kenyan tea imports","role":"HV","source":"https://artsandculture.google.com/story/FgXBSe_unr3qLg","estimate":false},{"id":"P44","cat":"Business","name":"Karachi café fuel switch","value":"Aug 2026: tea cafés switched from LPG back to coal due to LPG cost","role":"PD","source":"https://propakistani.pk/2026/08/21/lpg-price-surge-pushes-cafes-to-coal/","estimate":false}]}