Corporate

    Builders & Developers (Sec 7F) Calculator

    Section 7F deemed profit regime on gross receipts (10% builders / 15% developers / 12% other).

    Default tax year: Tax Year 2026Section 7F deemed profit regime on gross receipts (10% builders / 15% developers / 12% other).

    FBR - Finance Acts

    Latest annual federal amendments.

    Income Tax Ordinance, 2001

    Primary legal text for direct taxes.

    FBR IRIS Portal

    Return filing, e-payments and verifications.

    Active Taxpayer List (ATL)

    Filer/non-filer status verification.

    Inputs

    Configure your scenario

    Sec 7F deemed profit (10% builder / 15% developer / 12% other) taxed at 29%.

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

    Rs 1,500,000

    Department tax

    Rs 43,500

    After tax value

    Rs 1,456,500

    Effective 2.9%

    By department

    Selected department estimate

    Tax Year 2026

    Builders & Developers (Sec 7F)

    Deemed profit at 29% corporate rate

    Rs 43,500

    Source: ITO 2001 — Section 7F (Finance Act 2024)

    Assumption: Deemed profit 10%/15%/12% taxed at 29% on gross receipts.

    Sources & Act reference

    Statutory citations and modelling notes

    Builders & Developers (Sec 7F)

    ITO 2001 — Section 7F (Finance Act 2024)

    Deemed profit 10%/15%/12% taxed at 29% on gross receipts.

    Rule trace

    Applied rule and official references

    Applied rule id: legacy-builders-7f-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 Builders & Developers (Sec 7F) for Tax Year 2026 is Rs 43,500.

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

    Related guides

    Keep going

    Income Tax Ordinance 2001

    Section-by-section reference, plain English.

    Pakistan Income Tax FAQ

    15 most-asked questions on slabs, filing and exemptions.

    How to Become a Filer

    5-step IRIS registration to unlock 50-90% lower WHT.