Corporate

    Windfall Tax (Pakistan)

    Estimate windfall tax with simplified assumptions. Exact applicability depends on sector coverage, rules, and periods—confirm whether your case falls under the applicable regime.

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    Section 99D windfall tax 40% on extraordinary banking sector FX profits.

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

    Rs 1,500,000

    Department tax

    Rs 600,000

    After tax value

    Rs 900,000

    Effective 40.0%

    By department

    Selected department estimate

    Tax Year 2026

    Windfall Tax (Sec 99D)

    40% on banking sector windfall profit

    Rs 600,000

    Source: ITO 2001 — Section 99D (Finance Act 2023)

    Assumption: 40% windfall tax on banking sector FX windfall income.

    Sources & Act reference

    Statutory citations and modelling notes

    Windfall Tax (Sec 99D)

    ITO 2001 — Section 99D (Finance Act 2023)

    40% windfall tax on banking sector FX windfall income.

    Rule trace

    Applied rule and official references

    Applied rule id: legacy-windfall-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 Windfall Tax (Sec 99D) for Tax Year 2026 is Rs 600,000.

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

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