Capital gains tax on property calculator

Work out the capital gains tax on selling a plot, house or flat in Pakistan under section 37 of the Income Tax Ordinance, from the dates you bought and sold, the two prices and your ATL status.

The sale

The Ordinance does not define the holding period. We count it from the date you acquired the property to the date of the sale: it is more than one year from the day after the first anniversary.

80 lakh

A property with a fair market value over Rs5 million must be bought by crossed cheque, pay order, demand draft, another crossed banking instrument or digital means (section 75A). If it was not, section 75A(3)(b) says "such amount shall not be treated as cost in terms of section 76 of this Ordinance for computation of any gain on sale of such asset."

1.5 crore

Section 77(1) takes the amount received "or the fair market value thereof, whichever is the higher".

FBR's value for your area on the date of the sale. Section 68(6) says the consideration "shall not be less than" it, and section 77(1) takes the amount received "or the fair market value thereof, whichever is the higher". Look up your area in our FBR valuation table

Section 76(2) adds to the cost "any incidental expenditure incurred by the person in acquiring and disposing of the asset" and "any expenditure incurred by the person to alter or improve the asset", unless it was already allowed as a deduction.

Property

The kind of property changes the rate only for property bought on or before 30 June 2024.

Seller on the ATL

On FBR's Active Taxpayers' List (a filer) on the date of the sale.

Capital gains tax on this sale

Capital gains tax

Rs 175,000

An open plot bought on or before 30 June 2024 and held more than five years but not more than six: 2.5% of the gain (First Schedule, Part I, Division VIII, row 6).

Gain
Rs 7,000,000
Held for
5 years 6 months
Rate
2.5%

Rates as of 1 July 2026, from the Income Tax Ordinance 2001 as amended up to 30 June 2026. Check with your tax adviser before you file.

Capital gains taxRs 175,000

Division VIII rates

Property bought on or before 30 June 2024 is taxed by how long it was held and what it is. The ATL status makes no difference to these rates.

Holding periodOpen plotConstructedFlat
Up to 1 year 15%15%15%
Over 1, up to 2 years 12.5%10%7.5%
Over 2, up to 3 years 10%7.5%0%
Over 3, up to 4 years 7.5%5%0%
Over 4, up to 5 years 5%0%0%
Over 5, up to 6 years 2.5%0%0%
Over 6 years 0%0%0%

Property bought on or after 1 July 2024: the Table says "15% for persons appearing on the Active Taxpayers' List on date of disposal of property and at the rates specified in Division I for individuals and association of persons and Division II for companies in respect of persons not appearing on the Active Taxpayers' List on the date of disposal of property", with the proviso that for individuals and associations of persons not on the list "the rate of tax shall not be less than 15% of the gain".

Source: Income Tax Ordinance 2001 as amended up to 30 June 2026, section 37(1A) and First Schedule, Part I, Division VIII (as substituted by the Finance Act 2024; the Finance Act 2026 did not change it). Where the Table shows a dash after a 0% cell, the calculator reads it as 0%.

How the gain is worked out

Section 37(2) puts the gain at A minus B, where "A is the consideration received by the person on disposal of the asset" and "B is the cost of the asset". The calculator takes the sale price as A and the purchase price plus the other costs as B, and applies the Division VIII rate to the whole gain. Section 37(1A) charges the gain "on disposal of immovable property situated in Pakistan" under the head capital gains.

The 236C tax paid on the sale

The seller also pays advance tax under section 236C when the transfer is registered (see the transfer tax calculator). Section 236C(2) says: "The Advance tax collected under sub-section (1) shall be adjustable: Provided that where immovable property referred to in sub-section (1) is acquired and disposed of within the same tax year, the tax collected under this section shall be minimum tax."

Work out the 236C tax

Questions

What is the capital gain tax on property in Pakistan in 2026-27?

For property bought on or after 1 July 2024, it is 15% of the gain for a seller on the Active Taxpayers' List, and at least 15% for an individual who is not. For property bought on or before 30 June 2024, it is 15% down to 0% depending on how long it was held and whether it is an open plot, a constructed property or a flat.

How much CGT is there on a plot sale?

An open plot bought on or before 30 June 2024 is taxed at 15% if held up to one year, then 12.5%, 10%, 7.5%, 5% and 2.5% for each further year, and 0% when held more than six years. A plot bought on or after 1 July 2024 is taxed at 15% of the gain, or at least 15% off the ATL.

Plot bechne par capital gain tax kitna hai?

It depends on when the plot was bought. Bought on or before 30 June 2024: from 15% down to 0% after six years of holding. Bought on or after 1 July 2024: 15% of the gain for a filer, and at least 15% for a non-filer.

Is there capital gains tax on a house or flat sold after many years?

For property bought on or before 30 June 2024, the rate is 0% for a constructed property held more than four years and for a flat held more than two years. For property bought on or after 1 July 2024, Division VIII sets no holding period: the rate is 15% however long it was held.

Do non-filers pay more capital gains tax?

Only on property bought on or after 1 July 2024. A seller not on the ATL on the date of sale is taxed at the Division I rates for individuals (Division II for companies), and an individual's rate "shall not be less than 15% of the gain".

Is the 236C tax deducted from the capital gains tax?

Section 236C(2) says the advance tax collected on the sale "shall be adjustable", and that where the property "is acquired and disposed of within the same tax year, the tax collected under this section shall be minimum tax."

How is the gain on a property worked out?

The consideration received less the cost (section 37(2)). The consideration is the amount received or the fair market value, whichever is higher (section 77(1)), and the cost includes the fees of buying and selling and the cost of improvements (section 76(2)).

Sources