Capital Gains Tax Calculator — Pakistan (Property & Shares) 2026-27
Capital gains tax on selling a plot, house, flat, shares or mutual fund units in Pakistan: the flat 15% regime for assets bought from July 2024, the holding-period scale for older assets, the non-filer 15% floor and the credit for 236C advance tax.
| Capital gain | — |
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| Holding period | — |
| Regime | — |
| Rate applied | — |
| Tax | — |
| Less advance tax / withholding | — |
| Net gain after tax | — |
| If you were a filer | — |
| Timing | — |
In short
Capital gains on property or shares bought on or after 1 July 2024 are taxed at a flat 15% in Pakistan for persons on the Active Taxpayers List (non-filers at slab rates with a 15% floor); assets bought earlier use the holding-period scale — 15% within a year falling to 0% after 6 years for plots, 4 for houses and 2 for flats. A PKR 10 million gain on a plot bought in 2023 and held 3.6 years pays 7.5% = PKR 750,000.
Who this is for: Anyone selling a plot, house, flat or shares — especially owners deciding whether holding longer still reduces the tax under the 2024 rules.
Capital gains tax in Pakistan: the 2024 cut-off that changed everything
The Finance Act 2024 split capital gains into two regimes by acquisition date. Property or securities bought on or after 1 July 2024 are taxed at a flat 15% for persons on the Active Taxpayers List whatever the holding period; non-filers pay their normal slab rates on the gain with a 15% floor (up to 45% for large gains). Assets bought before that date keep the old holding-period scale, which still rewards patience.
- Pre-July-2024 property: 15% within a year, then for open plots 12.5% / 10% / 7.5% / 5% / 2.5% in years 2–6 and 0% after 6; constructed property 10% / 7.5% / 5% then 0% after 4; flats 7.5% in year 2 then 0% after 2.
- Pre-July-2024 securities: 15% to 0% over six years for purchases from July 2022; a flat 12.5% for purchases before July 2022; exempt if bought before July 2013. NCCPL withholds on a FIFO basis.
- Cost base: price plus stamp duty, registration, transfer and brokerage, and documented improvements; inflation indexation is not available.
- Credits: the 2.75% (filer) advance tax paid under s.236C at transfer is adjustable against the CGT; losses on securities carry forward three years, property losses cannot be set off.
See also: Pakistan Income Tax Calculator (Salary).
Assumptions
- Gain = sale − cost; holding period from the dates entered; regime by acquisition date against 1 July 2024.
- Post-cutoff: 15% (ATL) or the business slab rate on the gain stacked on other income with a 15% floor (non-filer). Pre-cutoff: holding-period table by asset type (plots / constructed / flats; securities 15→0% or 12.5% flat pre-July-2022), 15% floor for non-filers.
- Mutual fund units 15%; advance tax / NCCPL withholding entered is credited against the tax.
Worked example
Gain PKR 10,000,000, held 3.6 years, acquired before July 2024 → open-plot scale, year 4 band = 7.5% → CGT PKR 750,000; the PKR 825,000 of 236C advance tax paid at transfer (2.75% of 30m) covers it, leaving PKR 75,000 adjustable. Had the plot been bought after 1 July 2024 the tax would be a flat 15% = PKR 1,500,000; a non-filer with PKR 3 million of other income would pay about PKR 4.35 million at the 30–45% slab rates.
Frequently asked questions
What is the capital gains tax on property in Pakistan 2026?
A flat 15% for persons on the Active Taxpayers List if the property was bought on or after 1 July 2024 (non-filers: slab rates, minimum 15%); for earlier purchases the rate falls with holding period from 15% to 0% — after 6 years for plots, 4 for houses, 2 for flats.
Is there capital gains tax after 6 years in Pakistan?
Only for property bought before 1 July 2024 — open plots held over 6 years, houses over 4 and flats over 2 are tax-free. Property bought after that date pays 15% however long it is held.
How is capital gains tax on shares calculated?
15% of the gain for filers on shares bought from July 2024, computed and withheld by NCCPL on a FIFO basis; older holdings use the holding-period scale or a flat 12.5% (pre-July 2022 purchases).
Is 236C the same as capital gains tax?
No — 236C is an advance tax collected at transfer (2.75% for filers); the capital gains tax is computed on the actual profit in the return and the 236C payment is credited against it.
Can I deduct renovation costs from the gain?
Yes — documented capital improvements, stamp duty, registration, transfer fees and brokerage all form part of the cost; routine repairs and the interest on a loan do not.
Do overseas Pakistanis pay capital gains tax?
Yes on Pakistani property and securities; those on the ATL (or non-residents who file) get the 15% rate, otherwise the non-filer floor applies.
Is there capital gains tax on inherited property?
The inheritance itself is not taxed; when the heir sells, the gain is computed from the original owner's cost and the holding period runs from the original acquisition date.
How is CGT on shares collected?
NCCPL computes the gain on a FIFO basis and deducts the tax from the sale proceeds through the broker; it appears as paid tax in the return.
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