📈 Capital Gains Tax

Capital Gains Tax Calculator Pakistan 2026-27

Works out capital gains tax on property or PSX shares/securities in Pakistan — automatically applying the right rule based on when you acquired the asset, from the old holding-period tables to the new flat 15% regime, plus the non-filer slab-rate top-up.

Your Transaction

Choose what you're selling and enter the details

Asset Type
🏠 Property
📈 Securities
Property Type
Open Plot
House
Flat

Only affects the rate for property acquired on/before 30 Jun 2024 — the new regime is flat regardless of type.

Rs
Rs
Tax Filer Status
Filer (ATL)
Non-Filer
Rs

Only used for non-filer gains on property acquired on/after 1 Jul 2024, to estimate your marginal slab rate (15% floor applies regardless).

📉 This is a capital loss — no tax is due
Sale price is below acquisition cost. Capital losses generally cannot offset other income heads under Pakistani tax law — consult a tax advisor about carry-forward against future capital gains.
Capital Gain
Rs 0
Applicable Tax Rate
0%
Capital Gains Tax
Rs 0
Net Proceeds After Tax
Rs 0
Holding Period
—
Regime Applied
—
Sale Proceeds Breakdown
Calculation Summary
📋 Good to know:
  • For assets acquired on/before 30 Jun 2024, this calculator applies the same holding-period table to filers and non-filers — no separate non-filer table was found for the old regime in our research. Verify your specific case with FBR or a tax advisor.
  • Property capital gains tax is separate from the advance withholding tax under Sections 236C/236K collected at transfer time — that withholding tax is adjustable against your final liability, not an extra tax.
  • Gains are not inflation-indexed under Pakistani tax law — the nominal gain (sale price minus cost) is what gets taxed.
  • Mutual fund units have a separate rate table and are not covered by this calculator's securities mode.

Property CGT Rate Reference

Acquired on/after 1 Jul 2024: flat 15% (filer) or slab rate with a 15% floor (non-filer), regardless of holding period. Acquired on/before 30 Jun 2024, rate depends on holding period and type:

Holding Period Open Plot House Flat
≤1 year 15% 15% 15%
1–2 years 12.5% 10% 7.5%
2–3 years 10% 7.5% 0%
3–4 years 7.5% 5% 0%
4–5 years 5% 0% 0%
5–6 years 2.5% 0% 0%
>6 years 0% 0% 0%

Securities (PSX) CGT Rate Reference

Acquired Rule
Before 1 Jul 2013 Exempt (0%)
1 Jul 2013 – 30 Jun 2022 Flat 12.5%, holding period irrelevant
1 Jul 2022 – 30 Jun 2024 Holding-period schedule: ≤1yr 15% → 1-2yr 12.5% → 2-3yr 10% → 3-4yr 7.5% → 4-5yr 5% → 5-6yr 2.5% → >6yr 0%
On/after 1 Jul 2024 Flat 15% (filer) / slab rate, 15% floor (non-filer)

How This Calculator Works

📅
Regime Picked From Your Acquisition Date

There's no manual "old vs new rules" toggle — the calculator compares your acquisition date against the cutoff dates (1 Jul 2013, 1 Jul 2022, 1 Jul 2024) and automatically applies the right regime.

🧮
Non-Filer Slab Stacking

For non-filers on assets acquired under the new regime, the gain is stacked on top of your other taxable income and taxed at the resulting marginal FBR slab rate — with a 15% floor, since that's the minimum under the law.

🏛️
Inherited Property

Tick "This property was inherited" and enter the fair market value on the date of inheritance as your cost, and that date as your acquisition date — per the rule confirmed in Budget 2026-27.

Frequently Asked Questions

What is the capital gains tax rate on property in Pakistan?
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For property acquired on or after 1 July 2024, filers pay a flat 15% on the gain regardless of holding period; non-filers pay their income tax slab rate on the gain, with a 15% minimum. For property acquired on or before 30 June 2024, the rate depends on holding period and property type, ranging from 15% down to 0% once held long enough.
What is the capital gains tax rate on shares (PSX)?
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It depends on when the shares were acquired: before 1 July 2013 is exempt; 1 July 2013 to 30 June 2022 is a flat 12.5%; 1 July 2022 to 30 June 2024 follows a holding-period schedule from 15% down to 0%; and shares acquired on or after 1 July 2024 are taxed at a flat 15% for filers, or slab rate with a 15% floor for non-filers.
Does the holding period still matter for assets bought after July 2024?
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No. For property or securities acquired on or after 1 July 2024, the holding-period exemption was removed. The gain is taxed at a flat 15% for active filers regardless of how long the asset is held.
How is capital gains tax different for non-filers?
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For assets acquired on or after 1 July 2024, non-filers are taxed at their applicable personal income tax slab rate on the gain, stacked on top of their other taxable income, subject to a minimum of 15%. This can be significantly higher than the 15% filer rate for high earners. For assets acquired before that date, the same holding-period table is generally applied regardless of filer status.
How is capital gains tax calculated on inherited property?
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Under rules confirmed in Budget 2026-27, an inherited property's cost basis is the fair market value on the date the original owner died — not what they originally paid. The acquisition date for regime purposes is the date of inheritance. Tick the "inherited" option above to relabel the relevant fields.
Is capital gains tax the same as the property withholding tax?
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No. Capital gains tax (Section 37) is assessed when you file your annual return. Separately, advance withholding tax under Sections 236C (seller) and 236K (buyer) — cut to 2.75% and 1.25% for filers in Budget 2026-27 — is collected upfront at transfer. That withholding tax is adjustable against your final capital gains tax liability, not an additional tax.