Background: To evaluate the association of pre-operative estimated GFR on post- operative pulmonary complications in laparoscopic surgery. Materials & Methods: A total of 200 subjects who were undergoing laparoscopic surgery were included. The mean age was 56.2 years. The p- value <0.001 was considered significant. The results were analysed using SPSS software. Results: A single patient (constituting 0.5% of the total) encountered postoperative complications (PPCs) such as pneumonia or being on a ventilator for more than 48 hours, within the 30 days following the surgery. Conclusion: It can be concluded that eGFR levels are linked to an elevated risk of experiencing post-operative pulmonary complications.