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The Business Explore • Pakistan Tax Tool
Capital Gains Tax Calculator
Estimate capital gains tax under Pakistan’s Income Tax Ordinance, 2001, as amended by the Finance Act, 2026. Designed for Tax Year 2027 (1 July 2026 to 30 June 2027).
Section 37Section 37ASections 236C & 236KSingle-page PDF report
Enter transaction details
Estimated liability
Calculation summary
Rs. 0
Capital gain before lossRs. 0
Holding period—
Applicable basis / rate—
Tax before creditRs. 0
Less: section 236C enteredRs. 0
Estimated net payable / (credit)Rs. 0
Complete the form and select Calculate tax.
This is an estimator, not tax advice. Tax treatment may depend on residency, exemptions, valuation rules, NCCPL/AMC computation, loss eligibility, and facts not captured here.
Generated by The Business Explore. Verify the result against the latest FBR law and your tax adviser before filing.
Included tax treatment and statutory references
Immovable property • Section 37(1A)
- Acquired on/after 1 July 2024: 15% for ATL sellers; normal rates for non-ATL individuals/AOPs or companies, with 15% minimum.
- Acquired on/before 30 June 2024: holding-period rates by plot, constructed property or flat.
- Section 236C is advance tax collected from seller; it is shown separately as an entered credit, not as CGT itself.
Securities • Section 37A
- Acquired on/after 1 July 2024: 15% only where ATL conditions are met; otherwise normal rates, subject to 15% minimum for individuals/AOPs.
- 1 July 2022 to 30 June 2024: 15%, 12.5%, 10%, 7.5%, 5%, 2.5%, then 0% by holding period.
- 1 July 2013 to 30 June 2022: 12.5%; before 1 July 2013: 0%. PMEX eligible futures: 5%.
Section 37Capital gains generally, including immovable property provisions.
Section 37A, section 100B and Eighth ScheduleCapital gains on securities and NCCPL computation/payment framework.
Sections 68, 76 and 79Fair market value, cost rules, inheritance and specified non-recognition transfers.
Sections 236C and 236KAdvance tax on sale/transfer and purchase/transfer of immovable property. Buyer tax under section 236K is not deducted from the seller’s CGT here.
First Schedule and Tenth ScheduleApplicable rates, including normal-rate and ATL/non-ATL consequences.