Filing of Income Tax Return by Non-Residents This blog goes right into Importance of Filing Income Tax Return by Non-residents and Why Expats/ Non Residents Should File their Income Tax Return in Pakistan. This very compliance comes with a lot of benefits of being a compliant taxpayer as non-resident person where you don’t have to pay any extra tax whereas you can save money on the other hand. For your information Filing of Income Tax Return by Non-residents is not mandatory. Who is Expatriate? Expat tax in Pakistan is applicable on an individual’s residential status and it does not have anything to do with his/ her nationality. If the total duration of stay by an Expatriates (in a tax year) in Pakistan is 183 days or more (01 July to 30 th June). Then they are considered to be residents for tax purposes as per Tax laws in Pakistan. Pakistanis (residents) are taxed on their global income regardless of where it is received or earned, while non-residents / ...