FBR Certificate of Residence Services

Avoid Double Taxation and Maximize International Tax Savings

IMAAR Associates provides professional assistance for obtaining a Certificate of Residence (CoR) from the Federal Board of Revenue (FBR), Pakistan.

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.

Why Do You Need a Certificate of Residence?

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.

Benefits of Certificate of Residence

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 IT & Software Export Sector

Pakistan's IT and software export industry enjoys favorable 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.

This is particularly useful for: