Estimate gain, applicable capital-gains rate, donation tax credit, advance tax adjustment and net proceeds for physical and digital assets.
Immovable propertyListed securitiesDigital assetsOne-page PDF
Asset disposal details
Enter annual Tax Year 2027 amounts in PKR. Digital assets use a review/custom-rate setting because classification can depend on facts and current law.
1Asset and taxpayer
2Gain calculation
Only legally allowable incidental costs.
Required for digital/other assets when legal treatment is separately confirmed.
3Credits and payments
Applied as an estimated income-tax credit, not a reduction of the capital gain.
Example: adjustable tax confirmed against the final liability.
Used for non-ATL individual normal-slab estimate.
Ready. Enter asset and disposal details.
Step-by-Step Capital Gain Calculation
1
Sale considerationGross disposal proceeds
PKR 0
2
Total cost basisAcquisition cost + allowable acquisition and disposal costs
PKR 0
3
Gross capital gainSale consideration − total cost basis
PKR 0
4
Less: adjustable capital lossLimited to gross gain
PKR 0
5
Taxable capital gainGain after loss adjustment
PKR 0
6
Gross CGTTaxable gain × rate
PKR 0
7
Less: donation and other tax creditsSubject to estimated credit limits
PKR 0
8
Less: advance / withholding tax paidLimited to tax after credits
PKR 0
9
Estimated net CGT payableTax after credits and payments
PKR 0
10
Net disposal proceedsSale proceeds − disposal costs − net tax
PKR 0
Calculate to display the selected asset treatment and formula.
Physical assets
Immovable property acquired on or after 1 July 2024 uses a 15% ATL estimate.
Legacy open plots, constructed property and flats use holding-period rates.
Unlisted shares and other physical capital assets may require normal-rate or transaction-specific treatment.
Advance tax on property transfer is separate from tax on the actual gain.
Digital assets
Cryptoassets, virtual assets, NFTs, domain names and other digital intangibles are included as selectable categories, but the calculator intentionally requires a custom confirmed rate.
The legal character may depend on whether the activity is investment, business, trading, foreign-source income, a security, an intangible asset, or another category. Enter a rate only after confirming the current treatment.
Donations and charities
The eligible donation is not subtracted from the gain. The calculator estimates a proportional tax credit.
The eligible donation base is capped at 30% of taxable income for an individual/AOP estimate and 20% for a company estimate, subject to qualifying recipient and documentation requirements.
Flat estimate regardless of holding period; non-ATL individual uses normal slabs with 15% minimum.
Legacy open plot
15%, 12.5%, 10%, 7.5%, 5%, 2.5%, then 0%
Rates taper by yearly holding period and reach 0% after 6 years.
Legacy constructed property
15%, 10%, 7.5%, 5%, then 0%
Reaches 0% after 4 years.
Legacy flat
15%, 7.5%, then 0%
Reaches 0% after 2 years.
Listed shares / specified securities
15% default current-acquisition estimate
Acquisition date, ATL status and NCCPL schedule must be confirmed.
PMEX commodity futures
5% estimate
Confirm instrument and current schedule.
Debt securities
20% ATL / 40% non-ATL estimate
May be governed by special withholding or final/minimum treatment.
Crypto / virtual asset / NFT / domain
Custom review rate
No universal CGT rate is assumed by this calculator.
Important: Capital-gains treatment depends on asset classification, acquisition date, taxpayer status, holding period, source, exemptions, transaction regime and current notifications. Digital-asset treatment is particularly fact-dependent. This is an educational estimate and not a return, assessment or legal opinion.
