Pakistan (PK)
Pakistan is South Asia's second-largest country and a land of extraordinary contrasts — from the towering Karakoram peaks in the north to the bustling port city of Karachi on the Arabian Sea.
Leaving Pakistan
How to properly exit — protecting your finances, rights and records.
📅 General Timeline
90 days before: Confirm employer will handle FRO/police deregistration and work permit cancellation; request provident fund balance, gratuity calculation, and withholding tax certificate from HR; begin school transcript process. 60 days before: Serve written rental notice (2 months standard for Punjab; check other provinces); engage FBR-registered tax adviser for final IRIS return; contact bank about NRP account conversion; arrange shipping/storage quotes. 30 days before: Cancel or schedule final readings for LESCO/KESC, SNGPL/SSGCL, broadband, and building services; update bank KYC with foreign address; collect medical records and prescriptions; do not cancel health insurance until destination coverage is confirmed active. 14 days before: File final FBR income tax return via IRIS if applicable; confirm FRO deregistration and work permit cancellation are complete. Final week: Apartment walk-through and handover with landlord; photograph all rooms; settle all society/building dues; retain Pakistani SIM for bank OTP access after departure.
Deregistration
Pakistan has no single formal municipal deregistration for departing foreigners. Key steps: (1) Foreigners Registration — if you were registered with the Foreigners Registration Office (FRO) under the Foreigners Act (as required for some nationalities on long-stay visas), formally cancel your registration before departure; your employer's HR or immigration adviser should handle this. (2) SECP (Securities and Exchange Commission of Pakistan, secp.gov.pk) — if you held or operated a company, close or deactivate the entity properly. (3) FBR (Federal Board of Revenue, fbr.gov.pk) — if you were registered as a taxpayer (IRIS portal), notify FBR of your change of tax residency/non-resident status. (4) Employer — obtain your experience letter, final payslip, withholding tax certificate (Form-16 equivalent) and any provident fund/gratuity settlement letter. (5) Police registration: certain nationalities required to register with police on entry must also notify police on departure — confirm with your employer or embassy. No formal departure certificate is issued.
Tax clearance
FBR (Federal Board of Revenue, iris.fbr.gov.pk) handles income tax in Pakistan. Tax residency is based on presence: 183+ days in a tax year = resident; fewer days = non-resident. Non-resident status means only Pakistani-source income (salary earned in Pakistan, property, business) is taxable in Pakistan; income earned outside Pakistan is exempt. File your final income tax return (covering 1 July to your departure date) via the IRIS portal. Gratuity payments are tax-exempt under Pakistani tax law. Pakistan has no individual exit tax on unrealised capital gains on departure. Pakistan has tax treaties with a number of countries — check the bilateral treaty with your home country for relief from double taxation; visit taxsummaries.pwc.com/pakistan for treaty details. Retain your NTN (National Tax Number) for any ongoing Pakistani-source income filings.
Pension portability
Pakistan operates two overlapping systems for private-sector employees: (1) EOBI (Employees' Old-Age Benefits Institution, eobi.gov.pk): employer contributes 5% and employee contributes 1% of the minimum wage. EOBI pension requires at least 15 years of insured employment to qualify for the monthly old-age pension at age 60 (men) or 55 (women). Foreigners who do not meet the 15-year threshold cannot receive an EOBI pension. Currently no refund mechanism for EOBI contributions below the threshold — the contributions are effectively non-retrievable if you leave before 15 years. (2) Employer provident fund and/or gratuity: entirely employer-specific; get a written balance statement and vesting rules from HR. Gratuity: under the Employment Ordinance (as applicable), gratuity typically requires completing a minimum service period per your contract — check your contract. Pakistan has no bilateral social security totalization agreements with most Western expat-origin countries. Source: commoner-law.com EOBI Guide 2026; FBR.gov.pk.
Health insurance
Most expatriates in Pakistan are covered through employer-sponsored group health insurance or an international expat policy. Coverage typically ends on the last day of employment — confirm the exact end date with HR. Keep private or international evacuation insurance active until you physically depart. Collect complete medical records, specialist letters, vaccination records and prescription histories from Shaukat Khanum, Aga Khan University Hospital, South City Hospital, or your healthcare provider before leaving. Electronic access to records after departure is unlikely at most Pakistani hospitals.
Bank account
Major Pakistani banks (HBL, MCB, UBL, Meezan Bank, Habib Bank) require a valid CNIC equivalent and work permit status for standard resident accounts. On departure: contact your bank to convert to a Non-Resident Pakistani (NRP) account or a foreign-currency account as permitted under State Bank of Pakistan (SBP) regulations. Keep the account open until: final salary, provident fund/gratuity proceeds, rent deposit, and utility credit balances have cleared. Do not close prematurely. Retain a Pakistani SIM or alternative OTP method for bank authentication after leaving — Pakistani banks rely heavily on local number SMS OTP. For outward remittance of savings, large transfers require documentary evidence (salary slips, tax clearance, employer letters) under SBP Foreign Exchange Manual guidelines. Wise (wise.com) is effective once funds are in an overseas account.
Utilities
Electricity: LESCO (Lahore), KESC/KEPC (Karachi), IESCO (Islamabad/Rawalpindi), or relevant DISCO — visit the local customer office to request final meter reading, settle bills and close or transfer the account. Gas: SNGPL (North Pakistan) or SSGCL (South/Sindh) — submit cancellation request to the local gas company office; settle outstanding meter-reading bills. Water: settled through municipal bodies (LDA, KDA, CDA) or building management. Internet/broadband (PTCL, Nayatel, StormFiber, Jazz): typically 30 days written cancellation notice. Building service charges (DHA/CDA society maintenance fees, generator, security): settle in writing before vacating. Photograph all meters on the final handover day.
Rental contract
Rental law in Pakistan varies by province. In Punjab (governed by the Punjab Rented Premises Act 2009 and Rent Restriction Ordinance 2007): tenants must give 2 months written notice to the landlord before vacating — this is the statutory minimum under provincial law. In Sindh, KPK and Balochistan, similar provincial tenancy acts apply with comparable notice requirements. Check your specific province's tenancy law. Most expat leases in Karachi, Lahore and Islamabad are fixed-term annual leases — if vacating mid-term, negotiate an early exit with the landlord in writing. Serve notice in writing (letter or email), retain a copy, and conduct a walk-through with the landlord on the final day. Photograph all rooms to protect your deposit from unwarranted deductions. Building society dues (maintenance, security, generator) must be cleared in full before the landlord will release your deposit.
Leaving the Country
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