By country
Pakistan In Pakistan, loan-deposit ratio is known as the advance-to-deposit ratio (ADR) to describe the advances of loans to businesses and individuals out of total deposits. Since 2021, ADR tax is imposed on the banks in Pakistan if the ADR drops below 50. The Finance Act of 2021 imposed additional taxes on income from investments in federal government securities based on ADRs. The tax rates were set at 5%, 2.5%, and 0% for ADRs up to 40%, between 40 and 50%, and above 50%, respectively, in addition to a corporate tax rate of 39%. ==References==