The Federal Board of Revenue (FBR) has initiated a major enforcement drive targeting doctors and medical practitioners for tax evasion, income concealment, non-filing of income tax returns, and under-reporting of earnings.
According to FBR data, out of 130,243 registered doctors across Pakistan, only 56,287 filed income tax returns this year. This means over 73,000 high-earning medical professionals failed to submit any tax returns, highlighting a serious compliance crisis within the medical sector.
The findings also reveal stark inconsistencies between the visible scale of private medical practices and the income reported to the FBR. In 2025, 31,870 doctors declared zero income from private practice, while 307 practitioners reported losses despite running busy clinics in major cities. Only 24,137 doctors acknowledged earning business income.
Even among those who filed returns, declared taxes remain disproportionately low compared to estimated earnings. For instance:
- 17,442 doctors with annual receipts above Rs. 1 million paid an average of Rs. 1,894 per day in taxes.
- 10,922 doctors earning between Rs. 1 million and Rs. 5 million annually paid Rs. 1,094 per day.
- 3,312 doctors in the Rs. 5–10 million income bracket paid Rs. 1,594 per day.
- The 3,327 highest-earning doctors with receipts over Rs. 10 million paid only Rs. 5,500 per day on average.
Many practitioners charging between Rs. 2,000 and Rs. 10,000 per patient are declaring tax payments lower than the value of a single consultation. Meanwhile, 31,524 doctors declared zero receipts yet collectively claimed Rs. 1.3 billion in tax refunds.
These figures contrast sharply with the reality of crowded clinics and high consultation fees, especially in urban areas. For comparison, a Grade 17–18 salaried government officer often pays more in monthly taxes than many doctors contribute in a quarter, despite having limited flexibility in income reporting.
FBR officials warned that tax compliance among high-earning professions is no longer optional, emphasizing that the medical sector must meet its obligations to address the revenue shortfall. The enforcement drive aims to ensure accountability and curb under-reporting in one of Pakistan’s highest-earning professions.
