Pakistan's Constitutional Court delivered a judgment on 26 January 2026 that upholds the country's super tax as reintroduced in 2022 on high-income taxpayers (individuals and companies), which originally included a top rate of 4% and a temporary 10% rate for certain sectors, with the exclusion of banks for the first year. A top rate of 10% was subsequently introduced for all high-income taxpayers. According to the Court, the super tax is constitutional and may be levied from 2022 (banks from …