Business

    Minimum Tax Calculator (Pakistan)

    Estimate minimum tax under Section 113 from turnover/receipts. Applicability depends on your business type and exemptions—verify your specific category before filing.

    Inputs

    Configure your scenario

    Section 113 minimum turnover tax: 1.25% standard (lower for some sectors).

    Rs 1,500,000
    05 M10 M15 M20 M25 M
    Tax base

    Rs 1,500,000

    Department tax

    Rs 18,750

    After tax value

    Rs 1,481,250

    Effective 1.3%

    By department

    Selected department estimate

    Tax Year 2026

    Minimum Turnover Tax (Sec 113)

    standard sector at 1.250%

    Rs 18,750

    Source: ITO 2001 — Section 113

    Assumption: 1.25% of turnover for standard sector (lower for OMC/refineries/etc).

    Sources & Act reference

    Statutory citations and modelling notes

    Minimum Turnover Tax (Sec 113)

    ITO 2001 — Section 113

    1.25% of turnover for standard sector (lower for OMC/refineries/etc).

    Rule trace

    Applied rule and official references

    Applied rule id: legacy-min-tax-punjab-2026

    Citations

    No citation is mapped for this exact view yet. Please use official quick links below.

    Compliance checklist

    Compliance checklist for this domain/jurisdiction is pending official publication.

    Smart insight

    Estimated Minimum Turnover Tax (Sec 113) for Tax Year 2026 is Rs 18,750.

    Estimates only. Verify with latest Finance Act and official jurisdiction notifications before filing or payment.

    Related

    More business tax tools

    Business / AOP income taxCorporate tax calculatorSuper Tax calculatorWithholding tax rates