Corporate

    Super Tax (Sec 4C) Calculator

    Progressive super tax 0%-10% on high-income individuals, AOPs and companies.

    Default tax year: Tax Year 2026Section 4C revised slabs effective 01-07-2025 (Finance Act 2025).Range: 0% (≤PKR 200M) to 10% (>PKR 500M).Applies to individuals, AOPs and companies above threshold.

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    Section 4C progressive super tax 0%-10% above PKR 150M income (TY2026 revised).

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

    Rs 1,500,000

    Department tax

    Rs 0

    After tax value

    Rs 1,500,000

    Effective 0.0%

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    Tax Year 2026

    Super Tax (Sec 4C)

    TY2026 revised slabs: 0% to 10% above PKR 200M

    Rs 0

    Source: ITO 2001 — Section 4C (Finance Act 2025)

    Assumption: 0%-10% slab on income above PKR 200M (TY2026).

    Sources & Act reference

    Statutory citations and modelling notes

    Super Tax (Sec 4C)

    ITO 2001 — Section 4C (Finance Act 2025)

    0%-10% slab on income above PKR 200M (TY2026).

    Rule trace

    Applied rule and official references

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

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    Smart insight

    Estimated Super Tax (Sec 4C) for Tax Year 2026 is Rs 0.

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

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