{
  "version": "2026.10.31",
  "lastVerified": "2026-10-31",
  "nextReview": "2027-01-01",

  "fx": {
    "liveApi": "https://open.er-api.com/v6/latest/USD",
    "liveProvider": "ExchangeRate-API (open.er-api.com)",
    "snapshot": {
      "asOf": "2026-10-28T00:02:31Z",
      "source": "web-erapi-fx",
      "rates": { "PKR": 277.054944, "EUR": 0.897453, "GBP": 0.751056, "AED": 3.6725, "SAR": 3.75, "QAR": 3.64, "OMR": 0.384497, "KWD": 0.310652, "BHD": 0.376, "CAD": 1.404056, "AUD": 1.422618, "TRY": 49.810129, "MYR": 4.088906, "CNY": 6.681042, "JPY": 157.892678, "SGD": 1.281211, "THB": 33.772379, "CHF": 0.828754 }
    },
    "interbank": { "close": 276.77, "asOf": "2026-10-28", "source": "web-brecorder-fx" },
    "openMarket": { "sell": 280.05, "interbankSell": 277.20, "asOf": "2026-10-28", "source": "doc-hamariweb", "premium": 0.01028 },
    "currencies": [
      { "code": "USD", "name": "US dollar", "symbol": "$" },
      { "code": "EUR", "name": "Euro", "symbol": "€" },
      { "code": "GBP", "name": "British pound", "symbol": "£" },
      { "code": "AED", "name": "UAE dirham", "symbol": "AED " },
      { "code": "SAR", "name": "Saudi riyal", "symbol": "SAR " },
      { "code": "QAR", "name": "Qatari riyal", "symbol": "QAR " },
      { "code": "CAD", "name": "Canadian dollar", "symbol": "C$" },
      { "code": "AUD", "name": "Australian dollar", "symbol": "A$" },
      { "code": "TRY", "name": "Turkish lira", "symbol": "₺" },
      { "code": "MYR", "name": "Malaysian ringgit", "symbol": "RM " },
      { "code": "CNY", "name": "Chinese yuan", "symbol": "¥" },
      { "code": "THB", "name": "Thai baht", "symbol": "฿" }
    ]
  },

  "tax": {
    "wht236y": {
      "name": "Advance tax, Section 236Y",
      "filer": 0.5, "nonFiler": 1.0,
      "previous": { "filer": 5, "nonFiler": 10, "until": "2026-06-30" },
      "effective": "2026-07-01",
      "adjustable": true,
      "cite": ["fbr-236y", "kpmg-fa-236y", "kpmg-fa-236y-adj"]
    },
    "provinces": [
      { "id": "punjab", "name": "Punjab", "rate": 16, "authority": "PRA", "confidence": "official", "cite": ["kpmg-punjab-16"] },
      { "id": "sindh", "name": "Sindh", "rate": 15, "authority": "SRB", "confidence": "official", "cite": ["doc-srb"] },
      { "id": "kp", "name": "Khyber Pakhtunkhwa", "rate": 15, "authority": "KPRA", "confidence": "official", "cite": ["doc-kpra"] },
      { "id": "balochistan", "name": "Balochistan", "rate": 15, "authority": "BRA", "confidence": "official", "cite": ["doc-bra"] },
      { "id": "islamabad", "name": "Islamabad (ICT)", "rate": 0, "authority": "—", "confidence": "excerpt", "cite": ["doc-bop"], "note": "Bank schedules (BOP, Askari) say no PST/FED is recovered at Islamabad branches. Check your own statement." },
      { "id": "ajk", "name": "Azad Kashmir", "rate": 0, "authority": "—", "confidence": "excerpt", "cite": ["doc-bop"] },
      { "id": "gb", "name": "Gilgit-Baltistan", "rate": 0, "authority": "—", "confidence": "excerpt", "cite": ["doc-bop"] }
    ],
    "sindhIt": {
      "name": "Sindh sales tax on foreign IT & streaming services",
      "rate": 3,
      "province": "sindh",
      "uses": ["digital"],
      "confidence": "official-old",
      "cite": ["srb-sindh-it", "web-ey-sindh", "web-propakistani-netflix"]
    }
  },

  "uses": [
    { "id": "digital", "label": "Streaming / software", "hint": "A card payment for foreign streaming, apps, AI tools or cloud. Same bank fee as any purchase; Sindh adds 3%.", "icon": "play" },
    { "id": "shopping", "label": "Card payment", "hint": "Online from a foreign website, or in a shop abroad", "icon": "card" },
    { "id": "atm", "label": "ATM cash", "hint": "Withdrawing cash from a foreign ATM", "icon": "atm" }
  ],

  "issuers": {
    "hbl": { "name": "HBL", "full": "Habib Bank Limited", "mono": "HBL", "hue": "peacock", "logo": "assets/logos/hbl.webp" },
    "meezan": { "name": "Meezan", "full": "Meezan Bank", "mono": "MZN", "hue": "leaf", "logo": "assets/logos/meezan.webp" },
    "alfalah": { "name": "Bank Alfalah", "full": "Bank Alfalah", "mono": "BAF", "hue": "chili", "logo": "assets/logos/alfalah.webp" },
    "mcb": { "name": "MCB", "full": "MCB Bank", "mono": "MCB", "hue": "leaf", "logo": "assets/logos/mcb.webp" },
    "abl": { "name": "Allied Bank", "full": "Allied Bank Limited", "mono": "ABL", "hue": "indigo", "logo": "assets/logos/abl.webp" },
    "raqami": { "name": "Raqami", "full": "Raqami Islamic Digital Bank", "mono": "RQM", "hue": "rani", "logo": "assets/logos/raqami.webp" },
    "mashreq": { "name": "Mashreq NEO", "full": "Mashreq Bank Pakistan", "mono": "NEO", "hue": "chili", "logo": "assets/logos/mashreq.webp" },
    "bankislami": { "name": "BankIslami", "full": "BankIslami Pakistan", "mono": "BIP", "hue": "peacock", "logo": "assets/logos/bankislami.webp" },
    "sadapay": { "name": "SadaPay", "full": "SadaPay (EMI)", "mono": "SP", "hue": "rani", "logo": "assets/logos/sadapay.webp" },
    "zindigi": { "name": "Zindigi", "full": "Zindigi by JS Bank", "mono": "ZDG", "hue": "peacock", "logo": "assets/logos/zindigi.webp" },
    "bop": { "name": "Bank of Punjab", "full": "The Bank of Punjab", "mono": "BOP", "hue": "marigold", "logo": "assets/logos/bop.webp" },
    "bahl": { "name": "Bank AL Habib", "full": "Bank AL Habib", "mono": "BAH", "hue": "indigo", "logo": "assets/logos/bahl.webp" },
    "ubl": { "name": "UBL", "full": "United Bank Limited", "mono": "UBL", "hue": "indigo", "logo": "assets/logos/ubl.webp" },
    "askari": { "name": "Askari", "full": "Askari Bank", "mono": "AKB", "hue": "marigold", "logo": "assets/logos/askari.webp" },
    "js": { "name": "JS Bank", "full": "JS Bank", "mono": "JS", "hue": "chili", "logo": "assets/logos/js.webp" },
    "scb": { "name": "Standard Chartered", "full": "Standard Chartered Pakistan", "mono": "SC", "hue": "leaf", "logo": "assets/logos/scb.webp" },
    "faysal": { "name": "Faysal Bank", "full": "Faysal Bank", "mono": "FBL", "hue": "marigold", "logo": "assets/logos/faysal.webp" },
    "nayapay": { "name": "NayaPay", "full": "NayaPay (EMI)", "mono": "NP", "hue": "chili", "logo": "assets/logos/nayapay.webp" },
    "nbp": { "name": "NBP", "full": "National Bank of Pakistan", "mono": "NBP", "hue": "leaf", "logo": "assets/logos/nbp.webp" },
    "easypaisa": { "name": "Easypaisa", "full": "Easypaisa Digital Bank", "mono": "EP", "hue": "leaf", "logo": "assets/logos/easypaisa.webp" },
    "jazzcash": { "name": "JazzCash", "full": "JazzCash / Mobilink Bank", "mono": "JC", "hue": "marigold", "logo": "assets/logos/jazzcash.webp" }
  },

  "products": [
    { "id": "hbl-debit", "issuer": "hbl", "name": "Debit card", "detail": "Visa, Mastercard & UnionPay (PKR)", "kind": "debit",
      "purchase": { "pct": 4 }, "atm": { "pct": 4, "min": 300 }, "feeTax": "exclusive",
      "confidence": "official", "period": "Jul–Dec 2026", "cite": { "fee": ["hbl-debit-pos"], "atm": ["hbl-debit-atm"], "tax": ["hbl-debit-pos"] } },
    { "id": "hbl-credit", "issuer": "hbl", "name": "Credit card", "detail": "Green, Gold, Platinum, FuelSaver", "kind": "credit",
      "purchase": { "pct": 4 }, "atm": null, "feeTax": "exclusive",
      "confidence": "official", "period": "Jul–Dec 2026", "cite": { "fee": ["hbl-credit-ftc"] } },
    { "id": "hbl-usd", "issuer": "hbl", "name": "USD debit card", "detail": "Visa Chip USD — from a dollar account", "kind": "fcy",
      "purchase": { "pct": 4 }, "atm": { "pct": 4, "minUsd": 3 }, "feeTax": "exclusive",
      "confidence": "official", "period": "Jul–Dec 2026", "cite": { "fee": ["hbl-debit-pos"], "atm": ["hbl-debit-atm"] },
      "notes": ["Paid from your USD account, so there's no rupee conversion. Shown in rupees only to compare.", "HBL's fee waiver on this card has ended. Its campaign page says the 4% \"will resume from 01st Aug 2026\", though the same terms date the waiver June–July 2025."] },

    { "id": "meezan-debit", "issuer": "meezan", "name": "Debit card", "detail": "Visa & Mastercard — Classic to Infinite", "kind": "debit",
      "purchase": { "pct": 4 }, "atm": { "pct": 4, "min": 600 }, "feeTax": "exclusive",
      "confidence": "official", "period": "Jul–Dec 2026", "cite": { "fee": ["meezan-purchase"], "atm": ["meezan-purchase"], "tax": ["meezan-notes"] },
      "notes": ["Its schedule still prints the old 5% / 10% advance tax. The law changed to 0.5% / 1% on 1 July 2026.", "The September 2026 fee waiver has ended."] },
    { "id": "meezan-fcy", "issuer": "meezan", "name": "FCY debit card", "detail": "Mastercard — from a dollar account", "kind": "fcy",
      "purchase": { "pct": 3 }, "atm": { "pct": 4, "minUsd": 3 }, "feeTax": "exclusive",
      "confidence": "official", "period": "Jul–Dec 2026", "cite": { "fee": ["meezan-purchase"], "atm": ["meezan-purchase"], "tax": ["meezan-notes"] },
      "notes": ["Paid from your foreign-currency account, so there's no rupee conversion."] },

    { "id": "alfalah-debit", "issuer": "alfalah", "name": "Debit card", "detail": "Visa & Mastercard", "kind": "debit",
      "purchase": { "pct": 4.5 }, "atm": { "pct": 4, "min": 400 }, "feeTax": "exclusive",
      "confidence": "official", "period": "Jul–Dec 2026", "cite": { "fee": ["alfalah-debit"], "atm": ["alfalah-debit"], "tax": ["alfalah-credit"] } },
    { "id": "alfalah-credit", "issuer": "alfalah", "name": "Credit card", "detail": "Classic, Gold, Platinum, Signature, AMEX", "kind": "credit",
      "purchase": { "pct": 4.5, "min": 125 }, "atm": null, "feeTax": "exclusive",
      "confidence": "official", "period": "Jul–Dec 2026", "cite": { "fee": ["alfalah-credit"], "tax": ["alfalah-credit"] },
      "notes": ["Its schedule (drafted May 2026) still prints the old 5% / 10% advance tax."] },

    { "id": "mcb-debit", "issuer": "mcb", "name": "Debit card", "detail": "Visa Silver to Signature", "kind": "debit",
      "purchase": { "pct": 4.4, "min": 100 }, "atm": { "pct": 4.5, "min": 100 }, "feeTax": "exclusive",
      "confidence": "official", "period": "Jul–Dec 2026", "cite": { "fee": ["mcb-debit"], "atm": ["mcb-debit"], "tax": ["mcb-debit"], "fx": ["mcb-fx-note"] },
      "notes": ["If MCB has to buy dollars in the open market, it charges the rate difference separately."] },
    { "id": "mcb-credit", "issuer": "mcb", "name": "Credit card", "detail": "Classic, Gold, Platinum", "kind": "credit",
      "purchase": { "pct": 4, "min": 100 }, "atm": null, "feeTax": "exclusive",
      "confidence": "official", "period": "Jul–Dec 2026", "cite": { "fee": ["mcb-credit"], "fx": ["mcb-credit"] },
      "notes": ["Settled by buying dollars in the open market. The rate difference is charged separately, so pick 'Open market' above for a closer estimate."] },

    { "id": "abl-debit", "issuer": "abl", "name": "Debit card", "detail": "Visa & UnionPay–PayPak", "kind": "debit",
      "purchase": { "pct": 4, "min": 100 }, "atm": { "pct": 4, "min": 100 }, "feeTax": "exclusive",
      "confidence": "official", "period": "Jul–Dec 2026", "cite": { "fee": ["abl-debit"], "atm": ["abl-debit"] } },
    { "id": "abl-credit", "issuer": "abl", "name": "Credit card", "detail": "Visa Gold & Platinum", "kind": "credit",
      "purchase": { "pct": 4, "upTo": true }, "atm": null, "feeTax": "exclusive",
      "confidence": "official", "period": "Jul–Dec 2026", "cite": { "fee": ["abl-credit"] },
      "notes": ["Charged as 'up to 4% over' the dollar rate. We show the maximum."] },

    { "id": "raqami-debit", "issuer": "raqami", "name": "Visa debit", "detail": "Classic & Platinum", "kind": "debit",
      "purchase": { "pct": 4 }, "atm": { "pct": 4, "min": 300 }, "feeTax": "exclusive",
      "confidence": "official", "period": "Jul–Dec 2026", "cite": { "fee": ["web-raqami"], "atm": ["web-raqami"] } },
    { "id": "mashreq-debit", "issuer": "mashreq", "name": "NEO debit", "detail": "Mastercard", "kind": "debit",
      "purchase": { "pct": 4 }, "atm": { "pct": 4, "min": 200 }, "feeTax": "exclusive",
      "confidence": "official", "period": "Jul–Dec 2026", "cite": { "fee": ["mashreq-intl"], "atm": ["mashreq-intl"] } },
    { "id": "bankislami-debit", "issuer": "bankislami", "name": "Debit card", "detail": "Visa", "kind": "debit",
      "purchase": { "pct": 4 }, "atm": { "pct": 4 }, "feeTax": "exclusive",
      "confidence": "official-old", "period": "Jan–Jun 2026", "cite": { "fee": ["bankislami-intl"], "atm": ["bankislami-intl"] },
      "notes": ["Latest schedule we could find is Jan–Jun 2026."] },

    { "id": "sadapay", "issuer": "sadapay", "name": "Mastercard", "detail": "Physical & virtual", "kind": "wallet",
      "purchase": { "pct": 6, "smallFlat": 55, "smallUpTo": 800 }, "atm": { "flat": 250 }, "feeTax": "inclusive",
      "confidence": "official", "period": "Jul–Dec 2026", "cite": { "fee": ["web-sadapay"], "atm": ["web-sadapay"] },
      "notes": ["SadaPay's fee already includes tax.", "Its page still states the old 5% / 10% withholding tax."] },
    { "id": "zindigi", "issuer": "zindigi", "name": "Visa debit", "detail": "Branchless wallet card", "kind": "wallet",
      "purchase": { "pct": 1 }, "atm": { "pct": 1, "min": 1000 }, "feeTax": "inclusive",
      "confidence": "official", "period": "Oct–Dec 2026", "cite": { "fee": ["zindigi-intl"], "atm": ["zindigi-intl"], "tax": ["zindigi-intl"] },
      "notes": ["Charges are inclusive of FED.", "Already applies the new 0.5% / 1% withholding tax."] },
    { "id": "nayapay", "issuer": "nayapay", "name": "Visa debit", "detail": "Physical & virtual", "kind": "wallet",
      "purchase": { "flatUsd": 0.25 }, "atm": { "flat": 200 }, "feeTax": "exclusive",
      "confidence": "official", "period": "Jul–Dec 2026", "cite": { "fee": ["nayapay-intl", "web-nayapay-soc"], "atm": ["nayapay-intl"], "tax": ["nayapay-intl"], "fx": ["web-nayapay-fx"] },
      "notes": ["A flat US$0.25 per international card payment, charged on failed ones too.", "NayaPay also passes on \"FX settlement costs\" (what it pays to buy the dollars) and doesn't publish a rate. Pick 'Open market' above for a closer estimate."] },

    { "id": "bop-debit", "issuer": "bop", "name": "Debit card", "detail": "International debit", "kind": "debit",
      "purchase": { "pct": 4.25 }, "atm": null, "feeTax": "exclusive",
      "confidence": "excerpt", "period": "Jul–Dec 2026", "cite": { "fee": ["doc-bop"] },
      "notes": ["Read from a search-index excerpt of BOP's schedule; the PDF wouldn't download."] },
    { "id": "bahl-debit", "issuer": "bahl", "name": "Visa debit card", "detail": "Silver to Signature (UnionPay the same)", "kind": "debit",
      "purchase": { "pct": 4.5 }, "atm": { "pct": 4.5, "min": 300 }, "feeTax": "exclusive",
      "confidence": "official", "period": "Jul–Dec 2026", "cite": { "fee": ["bahl-debit"], "atm": ["bahl-debit"] } },
    { "id": "nbp-debit", "issuer": "nbp", "name": "Debit card", "detail": "UnionPay & Mastercard–PayPak, in shops abroad", "kind": "debit",
      "purchase": { "pct": 4, "min": 350 }, "atm": { "pct": 4, "min": 500 }, "feeTax": "exclusive",
      "confidence": "official", "period": "Jul–Dec 2026", "cite": { "fee": ["nbp-debit"], "atm": ["nbp-debit"], "tax": ["nbp-debit"] },
      "notes": ["This is NBP's rate for card payments in shops abroad (POS). Online, QR and tap-to-pay through NBP's virtual card cost 4% with no minimum; that's listed separately."] },
    { "id": "nbp-virtual", "issuer": "nbp", "name": "Virtual card", "detail": "Online, QR & NFC payments", "kind": "debit",
      "purchase": { "pct": 4 }, "atm": null, "feeTax": "exclusive",
      "confidence": "official", "period": "Jul–Dec 2026", "cite": { "fee": ["nbp-debit"], "tax": ["nbp-debit"] },
      "notes": ["The schedule's line is \"International QRC, NFC & E-Commerce Payment via NBP Virtual Card\"."] },

    { "id": "ubl-debit", "issuer": "ubl", "name": "Debit card", "detail": "Visa, Mastercard & UnionPay (PKR)", "kind": "debit",
      "purchase": { "pct": 4.5, "min": 150 }, "atm": { "pct": 4.5, "min": 150 }, "feeTax": "exclusive",
      "confidence": "official", "period": "Jul–Dec 2026", "cite": { "fee": ["ubl-debit"], "atm": ["ubl-debit"], "tax": ["ubl-debit-tax"] } },
    { "id": "ubl-credit", "issuer": "ubl", "name": "Credit card", "detail": "Visa Classic, Gold, Platinum", "kind": "credit",
      "purchase": { "pct": 4.5, "min": 100 }, "atm": null, "feeTax": "exclusive",
      "confidence": "official", "period": "Jul–Dec 2026", "cite": { "fee": ["ubl-credit"] } },
    { "id": "askari-debit", "issuer": "askari", "name": "Ikhlas Visa debit", "detail": "Islamic banking, Classic to Signature", "kind": "debit",
      "purchase": { "pct": 3.5 }, "atm": { "pct": 4, "min": 400 }, "feeTax": "exclusive",
      "confidence": "official", "period": "from 1 Jul 2026", "cite": { "fee": ["askari-debit"], "atm": ["askari-debit-atm"], "tax": ["askari-debit"] },
      "notes": ["From Askari's Islamic (Ikhlas) schedule. Its conventional schedule for the same period couldn't be downloaded.", "Askari's website refuses automated downloads, so this is the Internet Archive's copy of the schedule."] },
    { "id": "askari-credit", "issuer": "askari", "name": "Credit card", "detail": "Mastercard Classic to World", "kind": "credit",
      "purchase": { "pct": 4.85 }, "atm": null, "feeTax": "exclusive",
      "confidence": "official", "period": "from 10 Jul 2026", "cite": { "fee": ["askari-credit"] },
      "notes": ["Askari's website refuses automated downloads, so this is the Internet Archive's copy of its schedule."] },
    { "id": "js-debit", "issuer": "js", "name": "Debit card", "detail": "Mastercard & Visa, Gold to World", "kind": "debit",
      "purchase": { "pct": 4.5, "min": 350 }, "atm": { "pct": 4.5, "min": 350 }, "feeTax": "exclusive",
      "confidence": "official", "period": "Jul–Dec 2026", "cite": { "fee": ["js-debit-pos"], "atm": ["js-debit-atm"] } },
    { "id": "js-credit", "issuer": "js", "name": "Credit card", "detail": "Classic & Platinum", "kind": "credit",
      "purchase": { "pct": 5, "min": 450 }, "atm": null, "feeTax": "exclusive",
      "confidence": "official", "period": "Jul–Dec 2026", "cite": { "fee": ["js-credit"] } },
    { "id": "scb-debit", "issuer": "scb", "name": "Debit card", "detail": "Classic, Platinum & World", "kind": "debit",
      "purchase": { "pct": 8, "upTo": true }, "atm": { "pct": 8, "upTo": true }, "feeTax": "exclusive",
      "confidence": "official", "period": "Jul–Dec 2026", "cite": { "fee": ["scb-debit"], "atm": ["scb-debit"] },
      "notes": ["Charged as a 'spread' of up to 8% (up to 6% on QR payments). We show the maximum."] },
    { "id": "scb-credit", "issuer": "scb", "name": "Credit card", "detail": "Platinum & World", "kind": "credit",
      "purchase": { "pct": 6, "perUsd": 1, "upTo": true }, "atm": null, "feeTax": "exclusive",
      "confidence": "official", "period": "Jul–Dec 2026", "cite": { "fee": ["scb-credit"], "fx": ["scb-credit"] },
      "notes": ["Re 1 per US dollar plus up to 6%. We show the maximum.", "Its dollar rate is the open-market buying rate plus a risk premium, so pick 'Open market' above for a closer estimate."] },
    { "id": "bahl-credit", "issuer": "bahl", "name": "Credit card", "detail": "Green, Gold & Platinum", "kind": "credit",
      "purchase": { "pct": 4.5 }, "atm": null, "feeTax": "exclusive",
      "confidence": "official", "period": "Jul–Dec 2026", "cite": { "fee": ["bahl-credit"] } },
    { "id": "faysal-credit", "issuer": "faysal", "name": "Noor credit card", "detail": "Islamic credit card", "kind": "credit",
      "purchase": { "pct": 4.5 }, "atm": null, "feeTax": "exclusive",
      "confidence": "official", "period": "Jul–Dec 2026", "cite": { "fee": ["faysal-credit"] },
      "notes": ["Includes DCC payments (foreign merchants billing you in rupees).", "Faysal's website refuses automated downloads, so this is the Internet Archive's copy of its key facts statement."] }
  ],

  "unverified": [
    { "issuer": "easypaisa", "name": "Easypaisa Visa", "why": "Its current schedule refuses automated downloads (HTTP 403). The newest archived copy (Jan–Mar 2026) has no international charge.", "cite": ["doc-easypaisa"] },
    { "issuer": "jazzcash", "name": "JazzCash Mastercard", "why": "Its newest schedule we found (Jul–Sep 2026) lists the card's fees but no international charge.", "cite": ["jazzcash-card"] },
    { "issuer": "faysal", "name": "Faysal debit card", "why": "Its Jul–Dec 2026 schedule refuses automated downloads and isn't archived. The Jan–Jun 2026 one gives ATM cash abroad but no rate for paying abroad.", "cite": ["faysal-debit-atm", "faysal-virtual"] },
    { "issuer": "alfalah", "name": "Alfa UnionPay wallet card", "why": "Lists 2% plus 'up to 5% over market rate', which makes the real cost unknowable.", "cite": ["alfalah-alfa-cup"] }
  ],

  "claims": [
    { "id": "calc-convert", "group": "calc", "where": "Calculator · step 1", "text": "A price in euros, dirhams or another currency is converted to US dollars at the market rate", "cite": ["web-erapi-fx"] },
    { "id": "calc-bank-rate", "group": "calc", "where": "Calculator · step 2", "text": "The bank turns dollars into rupees at the rate it buys dollars at: interbank, or open market for some cards", "cite": ["web-hbl-fx", "mcb-fx-note", "meezan-notes"] },
    { "id": "calc-fee", "group": "calc", "where": "Calculator · step 3", "text": "The bank's fee is a percentage of the rupee amount, with a minimum per payment at some banks", "cite": ["hbl-debit-pos", "mcb-debit", "abl-debit"] },
    { "id": "calc-tax-on-fee", "group": "calc", "where": "Calculator · step 4", "text": "Provincial sales tax (FED/ST) is charged on the fee only, at the rate of your account branch's province", "cite": ["hbl-debit-pos", "mcb-debit", "meezan-notes", "web-hbl-fcy"] },
    { "id": "calc-236y", "group": "calc", "where": "Calculator · step 5", "text": "236Y advance tax is charged on the whole rupee amount: 0.5% for filers, 1% for non-filers", "cite": ["fbr-236y", "kpmg-fa-236y-adj"] },
    { "id": "calc-sindh-it", "group": "calc", "where": "Calculator · step 6", "text": "Sindh accounts paying a foreign streaming, software or cloud service also pay 3% on the amount", "conf": "official-old", "cite": ["srb-sindh-it", "web-ey-sindh", "web-propakistani-netflix"] },
    { "id": "fx-open-cards", "group": "fx", "where": "Calculator · dollar rate", "text": "Some cards settle at the open-market rate and charge the difference separately (e.g. MCB credit cards)", "cite": ["mcb-credit", "abl-credit", "scb-credit", "web-nayapay-fx"] },
    { "id": "fx-open-premium", "group": "fx", "where": "Calculator · dollar rate", "text": "On 28 Oct 2026 the open market sold dollars at about Rs 280.05, roughly 1% above the interbank selling rate", "cite": ["doc-hamariweb", "web-mmnews-fx", "web-dailypakistan-fx"] },
    { "id": "fp-236y-cut", "group": "fine", "where": "Fine print 01", "text": "Section 236Y was cut from 5% / 10% to 0.5% / 1% on 1 July 2026", "cite": ["fbr-236y", "kpmg-fa-236y", "web-profit-budget", "web-pkrevenue-236y"] },
    { "id": "fp-old-rate", "group": "fine", "where": "Fine print 01", "text": "Meezan's and Bank Alfalah's Jul–Dec 2026 schedules and SadaPay's page still print the old 5% / 10%", "cite": ["meezan-notes", "web-meezan-world", "alfalah-credit", "web-sadapay", "web-pakera-236y"] },
    { "id": "fp-adjustable", "group": "fine", "where": "Fine print 02", "text": "236Y is adjustable: it counts against your yearly tax when you file a return", "cite": ["kpmg-fa-236y-adj"] },
    { "id": "fp-minimum", "group": "fine", "where": "Fine print 03", "text": "MCB charges at least Rs 100 per foreign payment, Allied Bank too", "cite": ["mcb-debit", "abl-debit"] },
    { "id": "fp-30k", "group": "fine", "where": "Fine print 04", "text": "SBP's annual limit: USD 30,000 per person in international card payments, for personal needs only", "cite": ["sbp-30k"] },
    { "id": "fp-pkr", "group": "fine", "where": "Fine print 05", "text": "A foreign payment priced in rupees still carries the bank's conversion costs", "cite": ["web-nayapay-fx", "abl-credit"] },
    { "id": "fp-declines", "group": "fine", "where": "Fine print 06", "text": "Declined payments: MCB Rs 110 each, Meezan Rs 99 after every 10th, Raqami Rs 50 after the 10th, NayaPay 5 free", "cite": ["mcb-debit", "meezan-purchase", "web-raqami", "web-nayapay-failed"] },
    { "id": "fp-waivers", "group": "fine", "where": "Fine print 07", "text": "Meezan waived its fee for September 2026, and HBL ran a fee waiver on its USD card; both have ended", "cite": ["meezan-campaign", "web-meezan-campaign", "web-hbl-fcy"] }
  ],

  "documents": [
    { "id": "doc-fbr", "type": "official", "title": "Withholding Income Tax Rate Card — Tax Year 2027", "publisher": "Federal Board of Revenue (FBR)",
      "date": "Updated to 30 Jun 2026 (Finance Act 2026)", "retrieved": "2026-10-28",
      "url": "https://download1.fbr.gov.pk/Docs/202681113864992WithholdingTaxRatesCard2027.pdf", "file": "sources/pdf/fbr-withholding-tax-card-ty2027.pdf",
      "citations": [ { "snap": "fbr-236y", "printed": "17", "supports": "Advance tax 236Y: 0.5% filer / 1% non-filer",
        "quote": "236Y Amount Remitted Abroad — Amount remitted abroad through credit, debit or prepaid cards — 0.50% (ATL) · 1.00% (Non-ATL)",
        "note": "The green shading is FBR's own: it marks rows changed by the Finance Act 2026." } ] },
    { "id": "doc-kpmg-fa", "type": "analysis", "title": "A Brief of Finance Act, 2026", "publisher": "KPMG Taseer Hadi & Co.",
      "date": "July 2026", "retrieved": "2026-10-28",
      "url": "https://assets.kpmg.com/content/dam/kpmgsites/pk/pdf/2026/07/A%20Brief%20of%20Finance%20Act%202026.pdf.coredownload.inline.pdf", "file": "sources/pdf/kpmg-brief-finance-act-2026.pdf",
      "citations": [ { "snap": "kpmg-fa-236y", "supports": "Finance Act 2026 cut 236Y from 5% to 0.5%",
        "quote": "The Act has reduced rate of advance tax on remittance through credit, debit or prepaid cards from 5% to 0.5%." },
                     { "snap": "kpmg-fa-236y-adj", "printed": "47", "supports": "236Y is adjustable: 0.5% / 1%, deducted by the bank",
        "quote": "236Y — Advance tax on persons remitting amounts abroad through credit or debit or prepaid cards — 0.5 / 1 — Adjustable — Tax deduction by every banking company" } ] },
    { "id": "doc-kpmg-prov", "type": "analysis", "title": "A Brief of Provincial Tax Laws, 2026", "publisher": "KPMG Taseer Hadi & Co.",
      "date": "July 2026", "retrieved": "2026-10-28",
      "url": "https://assets.kpmg.com/content/dam/kpmgsites/pk/pdf/2026/07/A-Brief-of-Provincial-Tax-Laws-2026.pdf.coredownload.inline.pdf", "file": "sources/pdf/kpmg-brief-provincial-tax-laws-2026.pdf",
      "citations": [ { "snap": "kpmg-punjab-16", "supports": "Punjab sales tax on services: standard rate 16%",
        "quote": "…the standard tax rate of 16% will continue to apply where the conditions prescribed under clause (a) are not fulfilled." } ] },
    { "id": "doc-sbp", "type": "official", "title": "SBP rationalizes limits for FX cash carrying and cross-border transactions through debit or credit cards", "publisher": "State Bank of Pakistan",
      "date": "8 Nov 2022", "retrieved": "2026-10-28",
      "url": "https://www.sbp.org.pk/assets/documents/press-release/Pr2-08-Nov-2022.pdf", "file": "sources/pdf/sbp-press-release-2022-11-08.pdf",
      "citations": [ { "snap": "sbp-30k", "printed": "1", "supports": "USD 30,000 yearly cap on card spending abroad, per person",
        "quote": "Besides, an annual limit of USD30,000 has been prescribed for individuals for international transactions." } ] },

    { "id": "doc-hbl", "type": "bank", "title": "Schedule of Bank Charges, July–December 2026", "publisher": "HBL",
      "date": "Effective 1 Jul – 31 Dec 2026", "retrieved": "2026-10-28",
      "url": "https://www.hbl.com/assets/documents/Schedule_of_Bank_Charges_for_July_to_December_2026_%E2%80%93_English.pdf", "file": "sources/pdf/hbl-schedule-of-charges-jul-dec-2026.pdf",
      "citations": [
        { "snap": "hbl-debit-pos", "printed": "21", "supports": "HBL debit: 4% on international POS & online; FED/ST applicable", "quote": "f · POS Transaction fee per transaction, International — Visa Chip: 4% of Transaction Amount … MasterCard World: 4% · FED/ST Applicable: YES" },
        { "snap": "hbl-debit-atm", "printed": "21", "supports": "HBL debit: ATM abroad 4% or Rs 300", "quote": "g · ATMs International (Cash withdrawal) — 4% of Transaction Amount or Rs.300/- per Transaction, whichever is higher" },
        { "snap": "hbl-credit-ftc", "printed": "16", "supports": "HBL credit: 4% foreign transaction charge", "quote": "q · Foreign Transaction Charges — 4% of transaction amount" } ] },
    { "id": "doc-meezan", "type": "bank", "title": "Schedule of Service Charges, July–December 2026", "publisher": "Meezan Bank",
      "date": "Effective 1 Jul – 31 Dec 2026", "retrieved": "2026-10-28",
      "url": "https://www.meezanbank.com/wp-content/themes/mbl/downloads/home-downloads/SOC-ENG-Jul-Dec-2026.pdf", "file": "sources/pdf/meezan-schedule-of-charges-jul-dec-2026.pdf",
      "citations": [
        { "snap": "meezan-purchase", "printed": "12", "supports": "Meezan: 4% international purchases, 3% FCY card, ATM 4% or Rs 600; Rs 99 after every 10th declined payment", "quote": "Purchase International (e-Commerce, POS & NFC) — 4% of transaction amount · Purchase International – FCY Debit Card — 3% · Cash Withdrawal – International ATM — 4% of Amount or Rs.600 whichever is higher · Rejected Cross border Transactions. (After every 10th decline) — Rs. 99/-" },
        { "snap": "meezan-notes", "printed": "13", "supports": "Taxes extra; FX at interbank or open market; outdated 5%/10% advance tax", "quote": "All charges are exclusive of applicable government levies, including FED, provincial sales tax on services… Conversion rate… inter-bank rate or open market rate… Advance Tax… Filer: 5% & Non-Filer: 10%" } ] },
    { "id": "doc-meezan-campaign", "type": "bank", "title": "T&Cs — Save Big on Foreign Transaction Fee", "publisher": "Meezan Bank",
      "date": "Campaign 1–30 Sep 2026 (ended)", "retrieved": "2026-10-28",
      "url": "https://www.meezanbank.com/wp-content/uploads/2026/07/xbCampaign-TnCs-Jul26.pdf", "file": "sources/pdf/meezan-fee-waiver-campaign-tnc-sep-2026.pdf",
      "citations": [ { "snap": "meezan-campaign", "printed": "1", "supports": "A temporary waiver, now over", "quote": "valid from September 01, 2026, to September 30, 2026 … capped at PKR 5,000 across all eligible transaction types" },
                     { "snap": "web-meezan-campaign", "supports": "Campaign page: 1.99% on e-commerce during the offer", "quote": "a reduced 1.99% Foreign Transaction Fee on international e-commerce transactions" } ] },
    { "id": "doc-meezan-world", "type": "bank", "title": "Meezan World Debit Card — product page", "publisher": "Meezan Bank",
      "date": "Live page", "retrieved": "2026-10-28", "url": "https://www.meezanbank.com/world-debit-card/",
      "citations": [ { "snap": "web-meezan-world", "supports": "Bank pages still show the old 5% / 10% advance tax", "quote": "Advance Tax on International transactions will be applied as follows: Filer: 5% and Non-Filer: 10%" } ] },
    { "id": "doc-alfalah", "type": "bank", "title": "Schedule of Bank Charges (Conventional), 1 Jul – 31 Dec 2026", "publisher": "Bank Alfalah",
      "date": "Effective 1 Jul – 31 Dec 2026", "retrieved": "2026-10-28",
      "url": "https://prodbaf.blob.core.windows.net/data/SOC%20Conv%20English%20Black%20(Jul-Dec%202026)%2025-05-26.pdf", "file": "sources/pdf/bank-alfalah-schedule-of-charges-jul-dec-2026.pdf",
      "citations": [
        { "snap": "alfalah-debit", "printed": "27", "supports": "Alfalah debit: 4.5% FCY fee; ATM Rs 400 or 4%", "quote": "g) FCY Fee on International Transactions — 4.5% of Transaction Amount · c) From International ATMs (Visa member banks) — Rs. 400/- or 4% of cash withdrawal amount, whichever is higher" },
        { "snap": "alfalah-credit", "printed": "28", "supports": "Alfalah credit: 4.5% or Rs 125; FED extra; outdated 5% WHT text", "quote": "xxiv) Foreign Transactions — 4.5% of the transaction amount or Rs. 125/- which ever is higher · Federal Excise duty and other government charges where applicable are in addition" },
        { "snap": "web-alfalah-soc", "supports": "Where the Jul–Dec 2026 schedule is published", "quote": "Schedule of Charges July-Dec 2026" },
        { "snap": "alfalah-alfa-cup", "supports": "Alfa wallet UnionPay card: 2% POS, ATM Rs 225 or 2.5%, plus 'up to 5% over prevailing market rate'", "quote": "From CUP member bank International POS — 2% of the transaction amount · From CUP member bank International ATM — PKR 225/- or 2.5% of cash withdrawal amount, whichever is higher · Foreign Transactions — Up to 5% over prevailing market rate or as per SBP directive… Cross border transaction fee will also be charged.", "note": "Shown for Alfa Payroll accounts; the Alfa Account's UnionPay card lists the same terms on PDF pages 56–57." } ] },
    { "id": "doc-mcb", "type": "bank", "title": "Schedule of Bank Charges, July–December 2026", "publisher": "MCB Bank",
      "date": "Effective 1 Jul – 31 Dec 2026", "retrieved": "2026-10-28",
      "url": "https://www.mcb.com.pk/assets/documents/SOBC-July-December-2026-English.pdf", "file": "sources/pdf/mcb-schedule-of-charges-jul-dec-2026.pdf",
      "citations": [
        { "snap": "mcb-debit", "printed": "21", "supports": "MCB debit: 4.40% or Rs 100; ATM 4.5% or Rs 100", "quote": "7 · Foreign Transactions — 4.40% of transaction amount or Rs. 100/- whichever is higher on all foreign transactions" },
        { "snap": "mcb-credit", "printed": "23", "supports": "MCB credit: Rs 100 or 4%; open-market difference charged separately", "quote": "Foreign Transaction Charges — Rs. 100/- or 4% whichever is higher … settled by purchasing dollar from open market … The difference of open market rate will be charged separately" },
        { "snap": "mcb-fx-note", "printed": "22", "supports": "How MCB settles debit card FX", "quote": "…settled either at interbank rate or by purchasing dollar from open market… the bank will settle the transaction at interbank rate." } ] },
    { "id": "doc-abl", "type": "bank", "title": "Schedule of Charges, Jul–Dec 2026", "publisher": "Allied Bank",
      "date": "Effective 1 Jul – 31 Dec 2026", "retrieved": "2026-10-28",
      "url": "https://www.abl.com/wp-content/uploads/2026/05/Schedule-of-Charges-Jul-dec-2026.pdf", "file": "sources/pdf/allied-bank-schedule-of-charges-jul-dec-2026.pdf",
      "citations": [
        { "snap": "abl-debit", "printed": "13", "supports": "ABL debit: currency conversion fee 4% or Rs 100", "quote": "(b) Currency Conversion Fee (For All PKR and FCY Transactions settled in Foreign Currency) — 4% of transaction amount or Rs. 100 whichever is higher" },
        { "snap": "abl-credit", "printed": "10", "supports": "ABL credit: up to 4% over the dollar rate", "quote": "Upto 4% over prevailing interbank or open market rate, whichever is applicable, on the date of settlement on all foreign currency transactions" } ] },
    { "id": "doc-raqami", "type": "bank", "title": "Schedule of Charges (Addendum Jul–Dec 2026)", "publisher": "Raqami Islamic Digital Bank",
      "date": "Jul–Dec 2026", "retrieved": "2026-10-28", "url": "https://raqamidigital.com/schedule-of-charges/",
      "citations": [ { "snap": "web-raqami", "supports": "Raqami: 4% POS & e-commerce; ATM 4% or Rs 300", "quote": "International POS / E-commerce (Visa Classic) — 4% of Transaction Amount" } ] },
    { "id": "doc-mashreq", "type": "bank", "title": "NEO Schedule of Charges, 1 Jul – 31 Dec 2026", "publisher": "Mashreq Bank Pakistan",
      "date": "Effective 1 Jul – 31 Dec 2026", "retrieved": "2026-10-28",
      "url": "https://www.mashreq.com/-/jssmedia/pdfs/pakistan/neo/accounts/soc-conventional-en-ur.ashx", "file": "sources/pdf/mashreq-neo-schedule-of-charges-jul-dec-2026.pdf",
      "citations": [ { "snap": "mashreq-intl", "supports": "NEO: 4% POS; ATM 4% or Rs 200", "quote": "International transactions (currency conversion fees): ATM cash withdrawal 4%… or PKR 200 whichever is higher · POS transaction 4% of transaction amount" } ] },
    { "id": "doc-bankislami", "type": "bank", "title": "Schedule of Bank Charges, 1 Jan – 30 Jun 2026", "publisher": "BankIslami",
      "date": "Effective 1 Jan – 30 Jun 2026 (latest found)", "retrieved": "2026-10-28",
      "url": "https://bankislami.com.pk/wp-content/uploads/2025/12/Schedule-of-Charges-SOC-Jan-June-2026.pdf", "file": "sources/pdf/bankislami-schedule-of-charges-jan-jun-2026.pdf",
      "citations": [ { "snap": "bankislami-intl", "printed": "7", "supports": "BankIslami: 4% POS, online & ATM", "quote": "BankIslami Card on International POS — 4.00% of Amount · BankIslami Card on International ATM — 4.00% of Transaction Amount" } ] },
    { "id": "doc-zindigi", "type": "bank", "title": "Schedule of Bank Charges — Zindigi by JSBL, Oct–Dec 2026", "publisher": "JS Bank (Zindigi)",
      "date": "Effective 1 Oct – 31 Dec 2026", "retrieved": "2026-10-28",
      "url": "https://zindigi.pk/wp-content/uploads/2025/06/Zindigi-SOC-Q3-2025.pdf", "file": "sources/pdf/zindigi-schedule-of-charges-oct-dec-2026.pdf",
      "citations": [ { "snap": "zindigi-intl", "printed": "1", "supports": "Zindigi: 1% POS; ATM Rs 1,000 or 1%; inclusive of FED; WHT 0.5%/1%", "quote": "International POS Transaction — 1% of transaction amount · International ATM Cash Withdrawal — PKR 1,000 or 1%, whichever is higher · WHT on International Transactions — 0.5% for filers and 1% for non-filers · (Charges are inclusive of FED)",
        "note": "Image-only PDF (no text layer): the highlight bands were placed by hand." } ] },
    { "id": "doc-sadapay", "type": "bank", "title": "Schedule of Charges (July–December 2026)", "publisher": "SadaPay",
      "date": "Jul–Dec 2026 (revised June 2026)", "retrieved": "2026-10-28", "url": "https://sadapay.pk/soc",
      "citations": [ { "snap": "web-sadapay", "supports": "SadaPay: Rs 55 + 6% up to Rs 800, 6% above; ATM Rs 250 (tax included)", "quote": "International Transaction Fee Up To Rs. 800 — Rs. 55 + 6%* · Above Rs. 800 — 6%* · International ATM Fee — Rs. 250*" } ] },
    { "id": "doc-nayapay-soc", "type": "bank", "title": "Schedule of Charges, July – December 2026", "publisher": "NayaPay",
      "date": "Jul–Dec 2026", "retrieved": "2026-10-31",
      "url": "https://www.nayapay.com/soc", "file": "sources/pdf/nayapay-schedule-of-charges-jul-dec-2026.pdf",
      "note": "NayaPay publishes its schedule as one image (SVG) on nayapay.com/soc. We printed that image to PDF unchanged so it can be kept here; it has no text layer, so the highlight bands were placed by hand.",
      "citations": [ { "snap": "nayapay-intl", "supports": "NayaPay: US$0.25 per international card payment (failed ones too); Rs 200 per ATM withdrawal abroad; taxes extra",
        "quote": "International card transaction fees (**) — $ 0.25 · International: All banks' ATMs through debit card — Rs. 200 · All rates are exclusive of applicable taxes, except for items marked with an asterisk (*) · (**) Applicable on successful and failed transactions" },
                     { "snap": "web-nayapay-soc", "supports": "The schedule on nayapay.com/soc is for July–December 2026",
        "quote": "SCHEDULE OF CHARGES · July - December 2026" } ] },
    { "id": "doc-nayapay", "type": "bank", "title": "NayaPay Help Center — charges", "publisher": "NayaPay",
      "date": "Live pages", "retrieved": "2026-10-28", "url": "https://help.nayapay.com/category/233-charges",
      "citations": [ { "snap": "web-nayapay-fx", "supports": "NayaPay adds 'FX settlement costs', even on PKR-priced foreign payments", "quote": "These are costs, fees and variances incurred while buying foreign exchange and settling this transaction." },
                     { "snap": "web-nayapay-failed", "supports": "5 free failed international transactions, then fees", "quote": "5 failed transactions" } ] },
    { "id": "doc-whichpk", "type": "secondary", "title": "Best Credit Card in Pakistan? Fees, Markup, Lounges (2026)", "publisher": "which.pk",
      "date": "Updated 22 Oct 2026", "retrieved": "2026-10-28", "url": "https://which.pk/money/guides/credit-cards-pakistan-compared/",
      "citations": [ { "snap": "web-whichpk-credit", "supports": "Credit card fees for UBL, Askari, JS, Standard Chartered, Bank AL Habib, Faysal (from their Jul–Dec 2026 documents)", "quote": "Askari's Mastercard cards… 4.85% on foreign transactions (schedule effective 10 July 2026)" } ] },

    { "id": "doc-profit", "type": "news", "title": "Budget 2026-27 proposes 90pc cut in tax on foreign card spending", "publisher": "Profit / Pakistan Today",
      "date": "12 Jun 2026", "retrieved": "2026-10-28", "url": "https://profit.pakistantoday.com.pk/2026/06/12/budget-2026-27-proposes-90pc-cut-in-tax-on-foreign-card-spending-to-push-digital-formalisation",
      "citations": [ { "snap": "web-profit-budget", "supports": "Budget speech: 5% → 0.5%", "quote": "…would be reduced from 5 per cent to 0.5 per cent." } ] },
    { "id": "doc-pakera-236y", "type": "secondary", "title": "Tax on Card Payments Abroad in Pakistan Is Now 0.5%, Not 5%", "publisher": "Pakistan Era",
      "date": "10 Oct 2026", "retrieved": "2026-10-28", "url": "https://pakera.pk/card-payments-abroad-tax-236y-pakistan/",
      "citations": [ { "snap": "web-pakera-236y", "supports": "Banks' pages still quoted 5% / 10% on 9 Oct 2026", "quote": "…lists the advance tax on card payments abroad at 0.5% for people on the Active Taxpayers List (ATL) and 1% for everyone else." } ] },
    { "id": "doc-pkrevenue", "type": "secondary", "title": "Tax rates on foreign transactions via credit or debit cards for Tax Year 2024", "publisher": "PkRevenue",
      "date": "2023", "retrieved": "2026-10-28", "url": "https://pkrevenue.com/tax-rates-on-foreign-transactions-via-credit-or-debit-cards-unveiled-for-tax-year-2024/",
      "citations": [ { "snap": "web-pkrevenue-236y", "supports": "History: 5% (filers) / 10% from tax year 2024", "quote": "5 percent withholding tax on the gross amount remitted abroad" } ] },
    { "id": "doc-ey-sindh", "type": "analysis", "title": "Sindh issues rules for collecting sales tax on IT and advertisement services", "publisher": "EY",
      "date": "Oct 2023", "retrieved": "2026-10-28", "url": "https://www.ey.com/en_gl/technical/tax-alerts/pakistan---sindh-issues-rules-for-collecting-sales-tax-on-it-and",
      "citations": [ { "snap": "web-ey-sindh", "supports": "Sindh: banks collect 3% on foreign IT services incl. cloud streaming", "quote": "…software or IT-based system development consultant… including cloud-based content streaming services…" } ] },
    { "id": "doc-propakistani-netflix", "type": "news", "title": "Banks Are Now Charging New Tax on Netflix Subscription Fees in Pakistan", "publisher": "ProPakistani",
      "date": "7 Jul 2024", "retrieved": "2026-10-28", "url": "https://propakistani.pk/2024/07/07/banks-are-now-charging-new-taxes-on-netflix-subscription-in-pakistan/",
      "citations": [ { "snap": "web-propakistani-netflix", "supports": "Banks charging Sindh's 3% on streaming", "quote": "3 percent Sales Tax on IT Services" } ] },
    { "id": "doc-vatupdate", "type": "secondary", "title": "Pakistan introduces withholding tax on digital goods, suspends Digital Presence Proceeds Tax", "publisher": "VATupdate",
      "date": "14 Nov 2025", "retrieved": "2026-10-28", "url": "https://www.vatupdate.com/2025/11/14/pakistan-introduces-withholding-tax-on-digital-goods-suspends-digital-presence-proceeds-tax/",
      "citations": [ { "snap": "web-vatupdate-dppt", "supports": "The 5% Digital Presence Proceeds Tax is not charged (suspended)", "quote": "…suspended… with retroactive effect from July 1, 2025" } ] },
    { "id": "doc-dawn-2023", "type": "news", "title": "Credit card settlements to use interbank dollar rate", "publisher": "Dawn",
      "date": "May 2023", "retrieved": "2026-10-28", "url": "https://www.dawn.com/news/1757170",
      "citations": [ { "snap": "web-dawn-2023", "supports": "History of interbank vs open-market settlement", "quote": "…interbank…" } ] },
    { "id": "doc-propakistani-2023", "type": "news", "title": "SBP finally allows banks to settle foreign card transactions at interbank rates", "publisher": "ProPakistani",
      "date": "31 May 2023", "retrieved": "2026-10-28", "url": "https://propakistani.pk/2023/05/31/sbp-finally-allows-banks-to-settle-foreign-card-transactions-at-interbank-rates/",
      "citations": [ { "snap": "web-propakistani-2023", "supports": "Interbank settlement allowed till 31 Jul 2023", "quote": "…till July 31, 2023…" },
                     { "snap": "web-propakistani-2023b", "supports": "Extended to 31 Dec 2023", "quote": "…December 31, 2023…" } ] },
    { "id": "doc-fx", "type": "data", "title": "USD/PKR reference rates, 28 Oct 2026", "publisher": "Business Recorder · Pakistan Era · ExchangeRate-API",
      "date": "28 Oct 2026", "retrieved": "2026-10-28", "url": "https://www.brecorder.com/news/40446311/intra-day-update-rupee-records-gain-against-us-dollar",
      "citations": [ { "snap": "web-brecorder-fx", "supports": "Interbank close Rs 276.77", "quote": "…closed the day at 276.77…" },
                     { "snap": "web-pakera-fx", "supports": "SBP revaluation rate Rs 276.8236 (23 Oct)", "quote": "276.8236" },
                     { "snap": "web-erapi-fx", "supports": "Offline fallback rates for all currencies", "quote": "PKR: 277.054944 (rates per 1 USD, updated 28 Oct 2026 00:02 UTC)" } ] },

    { "id": "doc-hbl-web", "type": "bank", "title": "HBL — Foreign transactions & FCY campaign pages", "publisher": "HBL",
      "date": "Live pages", "retrieved": "2026-10-28",
      "url": "https://www.hbl.com/personal/cards/foreign-transactions",
      "archived": { "url": "https://web.archive.org/web/20260521163359/https://www.hbl.com/personal/cards/foreign-transactions", "date": "2026-05-21" },
      "note": "HBL's site returns HTTP 403 to our screenshot browser. The text was read from the live pages on 28 Oct 2026; the screenshots are the Internet Archive's copies of 21 May 2026 (cards FAQ) and 13 Jul 2026 (USD card campaign).",
      "citations": [ { "snap": "web-hbl-fx", "supports": "HBL converts at the rate it buys dollars at",
        "quote": "The conversion rate* charged is the rate at which HBL procures US Dollars to settle the transaction." },
                     { "snap": "web-hbl-limit", "supports": "USD 30,000 yearly limit on card spending abroad",
        "quote": "…an industry-wide annual limit of US Dollar 30,000 or equivalent has been imposed on card-based foreign currency transactions effective from 8th November 2022." },
                     { "snap": "web-hbl-fcy", "url": "https://www.hbl.com/personal/cards/debit-cards/fcy-campaign", "supports": "HBL's USD card fee waiver has ended; advance tax and provincial tax apply",
        "quote": "Standard 4% foreign transaction fee will resume from 01st Aug 2026. As per the directives and prevailing laws of the Government of Pakistan, Advance Tax and Provincial Tax will be applicable on all transactions.",
        "note": "The same terms say the offer ran from 1 June to 31 July 2025, so the page's years don't agree. Either way, the waiver is over." } ] },
    { "id": "doc-hamariweb", "type": "data", "title": "Dollar to PKR rate today (interbank & open market)", "publisher": "Hamariweb",
      "date": "28 Oct 2026", "retrieved": "2026-10-28",
      "url": "https://hamariweb.com/finance/forex/usd-to-pkr/",
      "blocked": "Hamariweb returns HTTP 403 to our screenshot browser. Two news reports from the same day, captured below it (MM News and Daily Pakistan), give the same open-market rate.",
      "citations": [ { "supports": "Open market selling Rs 280.05 vs interbank selling Rs 277.20 (single source)",
        "quote": "Open market: buying 277.55, selling 280.05 · Interbank: buying 276.70, selling 277.20" } ] },
    { "id": "doc-mmnews-fx", "type": "news", "title": "US Dollar at Rs280.05 in Pakistan's Open Market; Interbank Selling Rate at Rs277.25", "publisher": "MM News",
      "date": "28 Oct 2026", "retrieved": "2026-10-31",
      "url": "https://mmnews.tv/us-dollar-at-rs280-05-in-pakistans-open-market-interbank-selling-rate-at-rs277-25/",
      "citations": [ { "snap": "web-mmnews-fx", "supports": "Open market selling Rs 280.05 on 28 Oct 2026, interbank selling Rs 277.25",
        "quote": "US Dollar at Rs280.05 in Pakistan's Open Market; Interbank Selling Rate at Rs277.25" } ] },
    { "id": "doc-dailypakistan-fx", "type": "news", "title": "Currency Exchange Rates in Pakistan Today: US Dollar, Pound, Euro, Riyal — 28 October 2026", "publisher": "Daily Pakistan",
      "date": "28 Oct 2026", "retrieved": "2026-10-31",
      "url": "https://en.dailypakistan.com.pk/28-Oct-2026/currency-exchange-rates-in-pakistan-today-us-dollar-pound-euro-riyal-28-october-2026",
      "citations": [ { "snap": "web-dailypakistan-fx", "supports": "Open market selling Rs 280.1 on 28 Oct 2026",
        "quote": "US Dollar is being bought at Rs277.4 and sold at Rs280.1 in open market." } ] },
    { "id": "doc-srb", "type": "official", "title": "Sindh Revenue Board — Taxable services", "publisher": "Sindh Revenue Board",
      "date": "Live page", "retrieved": "2026-10-31",
      "url": "https://www.srb.gos.pk/srb/taxable-services/",
      "citations": [ { "snap": "web-srb", "supports": "Sindh sales tax on services: 15%",
        "quote": "General rate of Sindh sales tax on services is 15% with the exception of telecommunication services, which are liable to be taxed at 19.5%." } ] },
    { "id": "doc-srb-it-rules", "type": "official", "title": "Sindh Sales Tax Special Procedure (Tax on Specified Services) Rules, 2023 — updated to 1 Jul 2024", "publisher": "Sindh Revenue Board",
      "date": "In force from 1 Oct 2023; this edition updated to 1 Jul 2024", "retrieved": "2026-10-31",
      "url": "https://www.srb.gos.pk/srb/wp-content/uploads/2024/09/Sindh-Sales-Tax-Special-Procedure-Tax-on-Specified-Services-Rules-2023-updated-upto-1st-July-2024-EOE.pdf", "file": "sources/pdf/srb-tax-on-specified-services-rules-2023-updated-jul-2024.pdf",
      "note": "SRB's rules page also lists an edition updated to 1 July 2026, but its link returns \"File not found\" (HTTP 404) and the Internet Archive has no copy. This is the newest edition we could open.",
      "citations": [ { "snap": "srb-sindh-it", "printed": "555", "supports": "Sindh: 3% on foreign software, IT and cloud streaming services paid through a bank",
        "quote": "2. Services provided by software or IT based system development consultants… including cloud-based content streaming services for which payment is made through a collection agent by using any means for transfer of payments to any service provider not resident in Pakistan — 3 per cent" } ] },
    { "id": "doc-kpra", "type": "official", "title": "KPRA — Frequently asked questions", "publisher": "Khyber Pakhtunkhwa Revenue Authority",
      "date": "Live page", "retrieved": "2026-10-31",
      "url": "https://kpra.gov.pk/faqs/?sf_paged=3",
      "citations": [ { "snap": "web-kpra-faq", "supports": "KP sales tax on services: standard 15%",
        "quote": "Standard rate of Sales Tax on Services is 15% except telecommunication whereon it is 19.5%…" } ] },
    { "id": "doc-bra", "type": "official", "title": "BRA — Frequently asked questions", "publisher": "Balochistan Revenue Authority",
      "date": "Live page", "retrieved": "2026-10-31",
      "url": "https://bra.gob.pk/FAQs.aspx",
      "archived": { "url": "https://web.archive.org/web/20260209140040/https://bra.gob.pk/Faqs.aspx", "date": "2026-02-09" },
      "note": "BRA's site returns an error (HTTP 500) to our screenshot browser, so the screenshot is the Internet Archive's copy of 9 Feb 2026. The live page, read on 31 Oct 2026, gives the same answer.",
      "citations": [ { "snap": "web-bra-faq", "supports": "Balochistan sales tax on services: 15%",
        "quote": "Question No. 04: What is the rate of Sales Tax on Services? Answer: Rate of Sales Tax on Services is 15% except telecommunication whereon it is 19.5%…" } ] },
    { "id": "doc-bop", "type": "bank", "title": "Half Year Schedule of Bank Charges (w.e.f. 01-07-2026)", "publisher": "The Bank of Punjab",
      "date": "Effective 1 Jul 2026", "retrieved": "2026-10-28",
      "url": "https://www.bop.com.pk/Documents/Resource_Center/Half%20Year%20Schedule%20of%20Bank%20Charges%20English%20Version%20(Latest%20%E2%80%93%20w.e.f%2001-07-2026).pdf",
      "blocked": "Bank of Punjab's site runs a bot check that blocks automated downloads, and the Internet Archive has no copy of this file. Figures read from the search index.",
      "citations": [ { "supports": "BOP debit 4.25%; no PST/FED at Islamabad, AJK and GB branches",
        "quote": "4.25% of the transaction amount · no PST or FED for branches operating in Islamabad, Azad Jammu & Kashmir and Gilgit-Baltistan" } ] },
    { "id": "doc-bahl", "type": "bank", "title": "Schedule of Bank Charges, 1 Jul – 31 Dec 2026", "publisher": "Bank AL Habib",
      "date": "Effective 1 Jul – 31 Dec 2026", "retrieved": "2026-10-31",
      "url": "https://www.bankalhabib.com/files/download/reports/SOC-july-dec-2026-english.pdf", "file": "sources/pdf/bank-al-habib-schedule-of-charges-jul-dec-2026.pdf",
      "citations": [ { "snap": "bahl-debit", "printed": "14", "supports": "Bank AL Habib Visa debit: 4.50% on international purchases & e-commerce; ATM 4.50% or Rs 300",
        "quote": "j. International Retail Purchase & E-Commerce Transaction — 4.50% on transaction amount · c. International ATM Cash Withdrawal — 4.50% of transaction amount or Rs. 300 whichever is higher" },
                     { "snap": "bahl-credit", "printed": "15", "supports": "Bank AL Habib credit cards: 4.50% on foreign transactions",
        "quote": "i. Charge on Foreign Transactions — 4.50% on transaction amount" } ] },
    { "id": "doc-ubl", "type": "bank", "title": "UBL Schedule of Charges, July–December 2026", "publisher": "UBL",
      "date": "Effective 1 Jul – 31 Dec 2026", "retrieved": "2026-10-31",
      "url": "https://ubldigital.com/portals/0/Pdf/UBL-SOC-July-to-December-2026.pdf", "file": "sources/pdf/ubl-schedule-of-charges-jul-dec-2026.pdf",
      "citations": [ { "snap": "ubl-debit", "printed": "32", "supports": "UBL debit: 4.5% or Rs 150 on international ATM, POS and e-commerce",
        "quote": "b) International Usage Charges · i) ATM Withdrawal, POS & E-commerce Charges (Transaction in any currency) — 4.5% of the transaction amount or PKR 150 whichever is higher" },
                     { "snap": "ubl-debit-tax", "printed": "33", "supports": "Government levies and taxes come on top of UBL's debit card charges",
        "quote": "**All international card-based transactions shall be subject to International usage charges. … In addition to the charges above, all applicable government levies, taxes and charges shall also be recovered." },
                     { "snap": "ubl-credit", "printed": "39", "supports": "UBL credit: Rs 100 or 4.5% on international transactions",
        "quote": "17) International / foreign transaction charges — Rs 100 or 4.5% of the transaction amount (whichever is higher)" } ] },
    { "id": "doc-scb", "type": "bank", "title": "Schedule of Charges, 1 Jul – 31 Dec 2026 (conventional)", "publisher": "Standard Chartered Pakistan",
      "date": "Effective 1 Jul – 31 Dec 2026", "retrieved": "2026-10-31",
      "url": "https://av.sc.com/pk/content/docs/pk-conventional-schedule-of-charges-english-h2-2026.pdf", "file": "sources/pdf/standard-chartered-schedule-of-charges-jul-dec-2026-excerpt.pdf",
      "note": "The full schedule is a 27 MB PDF, too large to keep here. We keep its cover and original pages 18, 19 and 25 unchanged as a 4-page excerpt; the publisher's copy has all 44 pages.",
      "citations": [ { "snap": "scb-debit", "printed": "14", "supports": "Standard Chartered debit cards: up to 8% spread on POS and ATM abroad (up to 6% on QR)",
        "quote": "POS Transaction Spread (International merchants and airlines) — Up to 8% of transaction amount · Up to 6% of the transaction amount for all QR payments · ATM Transaction Spread (International merchants) — Up to 8% of transaction amount",
        "note": "Page 3 of our excerpt is page 19 of 44 in the original, in the \"Debit Cards\" section that starts on the page before it." },
                     { "snap": "scb-credit", "printed": "20", "supports": "Standard Chartered credit cards: Re 1 per USD plus up to 6%; open-market rate plus a risk premium",
        "quote": "A foreign transaction spread of Re 1*** per USD and up to 6% of the transaction amount**** · ****The rate being used to convert your foreign spend is a function of prevalent open market / buying rate… In addition to this risk premium associated with availability and market fluctuations will also be incorporated in the quoted rate.",
        "note": "Page 4 of our excerpt is page 25 of 44 in the original." } ] },
    { "id": "doc-nbp", "type": "bank", "title": "Schedule of Bank Charges, July to December 2026", "publisher": "National Bank of Pakistan",
      "date": "Effective 1 Jul – 31 Dec 2026", "retrieved": "2026-10-31",
      "url": "https://nbp.com.pk/Rates-Charges/Schedule-of-Bank-Charges-Jul-to-Dec-2026.pdf", "file": "sources/pdf/nbp-schedule-of-bank-charges-jul-dec-2026.pdf",
      "note": "A scanned document with English on the right of each spread and Urdu on the left; the highlight bands were placed by hand.",
      "citations": [ { "snap": "nbp-debit", "printed": "11", "supports": "NBP debit cards: 4% online via the virtual card; POS abroad 4% or Rs 350; ATM 4% or Rs 500; FED extra",
        "quote": "14.6 Other debit card charges UPI, Mastercard, PayPak UPI virtual card transactions (QRC, NFC and e-commerce payments) and other (exclusive of FED) · a. International QRC, NFC & E-Commerce Payment via NBP Virtual Card — 4% of Transaction · c. International ATM Cash Withdrawal — Rs. 500/- or 4% of Withdrawal Amount, whichever is higher · d. International POS — Rs. 350/- or 4% of Transaction Amount, whichever is higher" } ] },
    { "id": "doc-js", "type": "bank", "title": "Schedule of Charges, July–December 2026", "publisher": "JS Bank",
      "date": "Jul–Dec 2026", "retrieved": "2026-10-31",
      "url": "https://www.jsbl.com/wp-content/uploads/2026/05/Schedule-of-Charges-July-to-December-2026-English.pdf", "file": "sources/pdf/js-bank-schedule-of-charges-jul-dec-2026.pdf",
      "citations": [ { "snap": "js-debit-pos", "printed": "27", "supports": "JS Bank debit: international POS 4.5% or Rs 350",
        "quote": "v) POS Transactions (International) — 4.5% of transaction amount or Rs. 350/- whichever is higher" },
                     { "snap": "js-debit-atm", "printed": "26", "supports": "JS Bank debit: ATM cash abroad 4.5% or Rs 350",
        "quote": "ATM cash withdrawal charges (International) — 4.5% of transaction amount or Rs. 350/- whichever is higher" },
                     { "snap": "js-credit", "printed": "16", "supports": "JS Bank credit: Rs 450 or 5% on foreign transactions",
        "quote": "Foreign Transaction Charges — Rs. 450/- or 5% of transaction amount, whichever is higher" } ] },
    { "id": "doc-askari-ikhlas", "type": "bank", "title": "Ikhlas Islamic Banking Schedule of Bank Charges, effective 1 Jul 2026", "publisher": "Askari Bank",
      "date": "Effective 1 Jul 2026", "retrieved": "2026-10-31",
      "url": "https://askaribank.com/gallery/SOC-Islamic-Draft-in-English-effective-from-July-01-2026.pdf", "file": "sources/pdf/askari-ikhlas-schedule-of-charges-jul-dec-2026.pdf",
      "archived": { "url": "https://web.archive.org/web/20260725082432/https://askaribank.com/gallery/SOC-Islamic-Draft-in-English-effective-from-July-01-2026.pdf", "date": "2026-07-25" },
      "note": "Askari's website refuses automated downloads (HTTP 403). This is the Internet Archive's copy of the file on Askari's site, saved 25 Jul 2026. The file name says \"Draft\", but the pages we cite carry the stamp and signature of Askari's Resident Shariah Board Member. It's a scan, so the highlight bands were placed by hand.",
      "citations": [ { "snap": "askari-debit", "printed": "11", "supports": "Askari Ikhlas Visa debit: 3.50% on international POS; FED/sales tax extra",
        "quote": "Schedule of Bank Charges (Exclusive of FED / Sales Tax) effective July 01, 2026 · 1. Visa Chip Debit Card · e. International POS Transaction Charges — 3.50% of transaction amount" },
                     { "snap": "askari-debit-atm", "printed": "12", "supports": "Askari Ikhlas: international ATM Rs 400 or 4%",
        "quote": "iv. International ATM — Rs. 400/- per transaction or 4.0% of each cash withdrawal (whichever is higher)" } ] },
    { "id": "doc-askari-cc", "type": "bank", "title": "Schedule of Bank Charges — Askari Mastercard credit cards (addendum)", "publisher": "Askari Bank",
      "date": "Effective 10 Jul 2026", "retrieved": "2026-10-31",
      "url": "https://askaribank.com/gallery/Adendum-Schedule-of-Bank-Charges-H2-Effective-July-01-2026.pdf", "file": "sources/pdf/askari-credit-card-charges-jul-2026.pdf",
      "archived": { "url": "https://web.archive.org/web/20260717022421/https://askaribank.com/gallery/Adendum-Schedule-of-Bank-Charges-H2-Effective-July-01-2026.pdf", "date": "2026-07-17" },
      "note": "Askari's website refuses automated downloads (HTTP 403). This is the Internet Archive's copy of the file on Askari's site, saved 17 Jul 2026. Its file name says 1 July; the document itself says 10 July 2026.",
      "citations": [ { "snap": "askari-credit", "supports": "Askari credit cards: 4.85% on foreign currency and DCC transactions",
        "quote": "13. Foreign Currency Transaction & Dynamic Currency Conversion Transactions Charges — 4.85% of Trxn amount - to be applied on all trxn other than PKR & on Dynamic Currency Conversion Transaction…" } ] },
    { "id": "doc-faysal-noor", "type": "bank", "title": "Key Facts Statement — Faysal Islami Noor Card, Jul to Dec 2026", "publisher": "Faysal Bank",
      "date": "Jul–Dec 2026", "retrieved": "2026-10-31",
      "url": "https://www.faysalbank.com/assets/documents/Noor-Card-KFS-EN-Jul-Dec-2026.pdf", "file": "sources/pdf/faysal-noor-card-kfs-jul-dec-2026.pdf",
      "archived": { "url": "https://web.archive.org/web/20260726092814/https://www.faysalbank.com/assets/documents/Noor-Card-KFS-EN-Jul-Dec-2026.pdf", "date": "2026-07-26" },
      "note": "Faysal's website refuses automated downloads (HTTP 403). This is the Internet Archive's copy of the file on Faysal's site, saved 26 Jul 2026.",
      "citations": [ { "snap": "faysal-credit", "printed": "4", "supports": "Faysal Noor credit card: 4.5% international card usage fee, DCC included",
        "quote": "International Card Usage Fee — 4.5% of the transaction amount, including DCC transactions also" } ] },
    { "id": "doc-faysal-soc-h1", "type": "bank", "title": "Schedule of Charges, January–June 2026", "publisher": "Faysal Bank",
      "date": "Jan–Jun 2026 (the newest copy we could get)", "retrieved": "2026-10-31",
      "url": "https://www.faysalbank.com/assets/documents/SOC-Jan-to-Jun-2026.pdf", "file": "sources/pdf/faysal-schedule-of-charges-jan-jun-2026.pdf",
      "archived": { "url": "https://web.archive.org/web/20260430114752/https://www.faysalbank.com/assets/documents/SOC-Jan-to-Jun-2026.pdf", "date": "2026-04-30" },
      "note": "Faysal's website refuses automated downloads (HTTP 403), and the Internet Archive has no copy of its Jul–Dec 2026 schedule. This is its copy of the Jan–Jun 2026 one, saved 30 Apr 2026.",
      "citations": [ { "snap": "faysal-debit-atm", "printed": "39", "supports": "Faysal: card cash abroad 4.25% or Rs 350 (max Rs 3,000); virtual card conversion up to 3.5%; no rate for paying abroad with the debit card",
        "quote": "xi. Cash withdrawal through Card (International) — 4.25% or Rs. 350 which ever is higher with maximum charges of Rs 3,000 · xiii. Currency Conversion Charges (virtual card) — up to 3.5% of the transaction amount including cross border transaction fee as per master card" },
                     { "snap": "faysal-virtual", "printed": "44", "supports": "…while another page gives virtual cards up to 4.5%",
        "quote": "c) FX Conversion Charges — Upto 4.5% of the transaction amount including cross border transaction fee as per MasterCard" } ] },
    { "id": "doc-jazzcash", "type": "bank", "title": "Branchless Banking Schedule of Charges, 1 Jul – 30 Sep 2026", "publisher": "Mobilink Microfinance Bank (JazzCash)",
      "date": "Effective 1 Jul – 30 Sep 2026 (the newest we found)", "retrieved": "2026-10-31",
      "url": "https://mobilinkbank.com/assets/documents/SOC_Q3_2026_-_Final.pdf", "file": "sources/pdf/jazzcash-branchless-schedule-of-charges-jul-sep-2026.pdf",
      "citations": [ { "snap": "jazzcash-card", "supports": "Lists the JazzCash Mastercard's issuance and annual fees, but no international transaction fee",
        "quote": "Master Card Physical Card Issuance Fee — 999 · Master Card Physical Card Annual Fee — 99 · Master Card Virtual Card Issuance Fee — 300 · Visa Card Annual Fee — 99" } ] },
    { "id": "doc-easypaisa", "type": "bank", "title": "Schedule of Bank Charges — Branchless Banking", "publisher": "Easypaisa Digital Bank",
      "date": "Oct–Dec 2026 (not readable); Jan–Mar 2026 (archived)", "retrieved": "2026-10-31",
      "url": "https://easypaisa.com.pk/public-information/Schedule-of-Bank-Charges/Schedule-of-Bank-Charges-Branchless-Banking-English.pdf",
      "blocked": "easypaisa.com.pk refuses automated downloads (HTTP 403). The Internet Archive's newest copy is the Jan–Mar 2026 schedule, which lists the Visa debit card's issuance fee but no international charge.",
      "citations": [ { "url": "https://web.archive.org/web/20260112204127/https://easypaisa.com.pk/public-information/ScheduleofBankCharges/Schedule-of-Bank-Charges-Branchless-Banking-English.pdf", "supports": "The Jan–Mar 2026 schedule lists the Visa debit card's issuance fee, but no international charge",
        "quote": "Debit Card Issuance — Rs. 1000 (Incl. Tax) (easypaisa VISA Debit card) · Rs. 500 (Incl. Tax) (easypaisa Visa Online Debit card)" } ] }
  ]
}