Here are some common categories that may be exempt from corporation tax,

1. Non-profit Organizations: Charitable organizations, educational institutions, and other entities engaged in non-profit activities may qualify for tax exemptions.
2. Foreign Income: Some income generated outside Pakistan may be exempt from corporation tax, subject to specific conditions.
3. Certain Industries: The government may provide tax incentives or exemptions to promote specific industries or sectors. For example, incentives may be offered to encourage investments in technology, agriculture, or renewable energy.
4. Special Economic Zones (SEZs): Entities operating within designated SEZs may be eligible for tax exemptions and incentives as part of efforts to promote economic development.
5. Government Entities: Certain government entities or activities may be exempt from corporation tax.