Investment law is the field of international law that governs relationships between states and foreign investors, the system of international investment law has no central treaty or institution. This field of law comprises thousands of investment treaties and preferential trade agreements. These treaties are supplemented by an unknown number of investment contracts between governments and foreign investors, as well as domestic investment legislation.

Pakistan is a land of many splendours and opportunities, repository of a unique blend of history and culture of the east and the west, and is the cradle of one of the oldest civilisation. It is a populous country with 130 million tough, conscientious and hardworking people. It is strategically located at the cross roads of the Gulf States, Central Asia and South-Asia and share borders with China, Iran, Afghanistan and India and while the Arabian Sea to the South offers a vast coastline for maritime trade.

The geographical location has thus made possible the foreign and domestic investment very auspicious to this country, transfer of technology from abroad and shifting of indigenously produced technology overseas. Priority industrial sectors in Pakistan are Value added Agro Industries, Supporting Industries, Information Technology and related services, Corporate Farming, Resource based Industries, Light Industries, Infrastructure and related services and Tourism Development.

Value-added Agro IndustriesFruits & VegetablesLivestock & DairyFisheriesHorticulture
Supporting IndustriesTextilesGarmentsAutomotiveElectrical & Electronics
Information Technology and Related ServicesA wide range of activities from software to telecommunication services
Corporate FarmingModern farming to develop Pakistan’s agricultural sector
Resource-based IndustriesOil & GasPetrochemicalsChemicalsOther Minerals
Light IndustriesSurgical InstrumentsBicyclesElectrical Appliances (Fans)Bus Body-BuildingGems & JewelryLeather and Leather Products
Infrastructure and Related ServicesHydro Electric Power GenerationRoads (Highways, Motorways)RailwaysPorts and Port Handling ActivitiesGas and Oil PipelinesUrban Mass TransitStorage Facilities for Agricultural ProduceCool Chains (For Agro Business)
A Base for the Emerging Markets of the Central Asian RepublicsPakistan provides an ideal base for exploring and supplying the growing markets of Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan and Uzbekistan, not to mention other neighbouring countries.

Table: Investment Opportunities

To make Pakistan a safe and profitable haven for both local and foreign investors who wish to explore and optimise the potential of inexpensive labour force, real estate and vast consumer market, the government has offered many attractive packages of incentives and ZA–LLP is endeavouring its best to invite the prospective investors to facilitate them to take the maximum benefit. In order to do so we render wide range of services as Management and Investment Consultants in large number of fields to provide a greater choice to the domestic and foreign investors. The investors who want to make study for unforeseen problems may contact us for our reports on any project of their choice.


Pakistan, the cradle of one of the world’s oldest civilisations, is a land of many splendors, from the highest peaks of Himalayas through the green valleys of Indus to the Arabian Sea. Pakistan is the 9th most populous country of the world with 140 million people. Flanked by Iran and land-locked Afghanistan in the West and the Central Asian Republics and China in the North, with proximity to the affluent Middle East, Pakistan offers a vast market of over 200 million consumers. Pakistan with its warm water ports and railway networks offer shortest route to supply goods and services to the Central Asian Republics.

Abundant Land and Natural ResourcesExtensive Agricultural LandCrop Production (Wheat, Cotton, Rice, Fruit and Vegetables)Mineral Reserves (Coal, Crude Oil, Natural Gas, Copper, Iron Ore, Gypsum, etc.)Fisheries and Livestock Production
Strong Human ResourcesEnglish Speaking Workforce36 Million Labour Force, Adaptable, Well Motivated and DisciplinedHighly Skilled Labour, Available at an Average Monthly Salary of US$ 150Large Corps of Experienced Managers, Engineers, Computer Professionals, Scientists, Bankers and Financiers
Large and Growing Domestic Markets146 Million Consumers with Growing IncomesA Growing Middle-Class Moving to Sophisticated Consumption Habits
Well Established Infrastructure and Legal SystemsComprehensive Road, Rail and Sea LinksDirect Air Links with more than 50 countriesExtra Qualitative Telecommunication and IT ServicesModern Corporate LawLong Standing Corporate Culture
Strategic Location as a Regional HubPrincipal Gateway to the Central Asia RepublicsHighly Developed Ports with Containers and Specialised TerminalsStrong and Long-standing Links with the Middle East and South AsiaComprehensive Duty-free Facilities for Investors
DeregulationAbolition of Government Approvals for InvestmentRemoval of Foreign Exchange ControlsForeign Investors allowed to hold 100% Equity in Local CompaniesNo Restrictions on Royalty and Technical Fee Payments by Local CompaniesFull Repatriation of Capital, Capital Gains and Dividends allowed
Trade LiberalisationCompletely Deregulated, Liberalized Economy based on Market ForcesImport and Export Trade allowed to Foreign Companies registered in PakistanMacro Economic Structural Adjustment Program Successfully Under WayInflation is within Single DigitsDeclining Tariff Rates on Imports, creating an almost Free Trade RegimeForeigners have Free Access to Pakistani Capital Markets
Tax ReformsA tax credit equivalent to 10% of the amount so invested for the purpose of balancing, modernisation and replacement of the plant and machinery, already installed in an industrial undertaking.There is also a further tax credit for a Company, an industrial undertaking established before the first day of July, 2011 till 30th June, 2016.Where a Company opts for enlistment in any registered Stock Exchange in Pakistan, a tax credit equal to 15% shall be allowed.Tax credit equivalent to 100% of tax payable to an industrial undertaking shall be allowed, for a period of five years if it establishes itself between the first day of July, 2011 and 30th day of June 2016.10% tax credit shall be allowed to a person registered under the Sales Tax Act, 1990, if ninety percent his sales made to a registered person.Income from the export of computer software and IT services is exempt up to June 30, 2016.
Capital Market ReformsThree-Year Extension on Capital Gains Tax Exemption through Capital Markets Reform PackageRemoval of Turnover Tax on Mutual Funds and Bonus IssuesPermission for Provident Funds to Invest up to 20% of Total Assets in Equity

Table: Investment Highlights