::. Pakistan Business Guide ...Cost, Elements & Zones

::. Rates of Capital Allowance

Capital allowances are given on qualifying capital expenditure. Initial allowances are given once only while annual allowances are given every year. Some of the items accorded allowances are shown below:

Initial Allowance

Industrial Buildings

20  - 30%

Initial depreciation on Buildings / Structures

10 – 25 %

First year Allowance (machinery, plant  & equipment)

40 – 90 %

Re-investment Allowance (machinery, plant  & equipment)

40 -  50 %

Annual Allowance

Buildings

5%

Factories / workshops

10%

Residential accommodation of labour

10%

Plant & Machinery

10%

Personal Computers

30%

Underground Installations

100%

Other Items / Equipments

10 - 25 %

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