35% of export earnings can be retained in foreign currency for making payments abroad.

12. Export of Software.

            iii) Further, it is permissible for exporters of software to retain amount up to 35% of their export earnings in Exporters’ Special Foreign Currency accounts          opened with the Authorized Dealers. The funds available in these accounts may        be utilized for making different types of payments abroad, as prescribed at Para     40 of this chapter, and can also be converted into PKR at any time upon request             of the customer.

Source:

State Bank’s Foreign Exchange Manual, Chapter 12, Clause 12 (iii)

https://www.sbp.org.pk/fe_manual/pdf/2018/Chapter-12.pdf

Details
Exporters of software are allowed to retain up to 35% of their export earnings in Special Exporters Foreign Currency accounts, which can be used for operational expenses and overseas payments.