use Config::IniHash qw(ReadINI);

$config = ReadINI('c:\temp\zkINI.ini', systemvars => 0,
	forValue => sub {
		my ($name, $value, $sectionname, $INIhashref) = @_;
		$value =~ s{%(?:\[([^\]%]+)\])?([^%]*)%}{
			if ($2 eq '') {
				'%'
			} elsif ($1 eq '') {
				$INIhashref->{$sectionname}{$2}
			} else {
				$INIhashref->{$1}{$2}
			}
		}ge;
		return $value;
	}
);

use Data::Dumper;

print Dumper($config);