Default Surcharge Calculator (Pakistan)
Estimate default surcharge on late-paid taxes with simplified assumptions. Exact surcharge depends on the relevant law, period, and payment dates—confirm your exact situation before using for filing.
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Default surcharge under Sec 205 at 12% per annum (assumes 365 days; pro-rated).
Rs 1,500,000
Rs 180,000
Rs 1,320,000
Effective 12.0%
Selected department estimate
Default Surcharge (Sec 205)
12% per annum on tax due
Rs 180,000
Source: ITO 2001 — Section 205
Assumption: 12% per annum default surcharge on tax due (pro-rated by days).
Statutory citations and modelling notes
Default Surcharge (Sec 205)
ITO 2001 — Section 205
12% per annum default surcharge on tax due (pro-rated by days).
Applied rule and official references
Applied rule id: legacy-default-surcharge-punjab-2026
Citations
No citation is mapped for this exact view yet. Please use official quick links below.
Official quick links
Compliance checklist
Compliance checklist for this domain/jurisdiction is pending official publication.
Estimated Default Surcharge (Sec 205) for Tax Year 2026 is Rs 180,000.
Estimates only. Verify with latest Finance Act and official jurisdiction notifications before filing or payment.