Capital Gains Tax Calculator Pakistan 2026-27
The Capital Gains Tax Calculator Pakistan 2026-27 helps you estimate tax on capital gains from the sale or disposal of assets in Pakistan for Tax Year 2027.
Capital gains can arise from the sale of:
Immovable property
Listed securities
Pakistan Stock Exchange (PSX) shares
Mutual fund units
Collective investment schemes
Other assets covered under Pakistan's income-tax law
The applicable tax rate depends on the type of asset, acquisition date, sale date, taxpayer status and applicable tax provisions.
Capital Gains Tax Pakistan 2026-27
For Tax Year 2027, capital gains rules differ significantly depending on when an asset was acquired.
For example, immovable property acquired on or after 1 July 2024 has a different treatment from property acquired before that date. Securities also have different rules depending on their acquisition date.
This makes the acquisition date an important input when calculating capital gains tax.
What Is Capital Gain?
A capital gain is generally the gain made when an asset is disposed of for more than its relevant acquisition cost.
A simplified calculation is:
Capital Gain = Sale Value − Acquisition Cost − Allowable Costs
For example:
Acquisition cost = Rs 5,000,000
Sale value = Rs 7,000,000
Allowable costs = Rs 200,000
Capital gain:
Rs 7,000,000 − Rs 5,000,000 − Rs 200,000 = Rs 1,800,000
The applicable tax rate is then applied according to the asset type and applicable tax rules.
Capital Gains Tax Rates Pakistan 2026-27
The rate is not the same for every capital asset.
Property Acquired on or After 1 July 2024
For immovable property acquired on or after 1 July 2024, the tax treatment introduced from Tax Year 2025 continues to be important.
For an ATL/filer, the capital gain is subject to a 15% flat rate.
For a non-ATL/non-filer, the gain is taxed under the applicable normal rates, subject to a minimum rate of 15%.
| Taxpayer Status | Capital Gain Tax |
|---|---|
| ATL / Filer | 15% |
| Non-ATL / Non-Filer | Normal rates, minimum 15% |
FBR's budget documentation confirms the 15% filer treatment for immovable property acquired on or after July 1, 2024 and the minimum 15% treatment for non-filers.
Property Acquired Before 1 July 2024
Property acquired before 1 July 2024 follows different capital-gains provisions.
For these properties, the applicable tax can depend on the relevant acquisition/disposal dates and holding period.
Therefore, the calculator should use the acquisition date and sale date rather than asking the user to manually enter a holding period.
This date-based approach helps reduce calculation errors.
Capital Gains on Securities
Capital gains from securities are also subject to specific rules.
For securities acquired on or after 1 July 2024, the 15% filer treatment is an important rule.
For non-filers, normal rates can apply, with the minimum rate being 15% and the maximum potentially reaching 45% under the applicable provisions. FBR's budget documentation describes this treatment for securities acquired on or after July 1, 2024.
Securities Example
Suppose:
Purchase price = Rs 2,000,000
Sale price = Rs 2,500,000
Allowable costs = Rs 50,000
Capital gain:
Rs 2,500,000 − Rs 2,000,000 − Rs 50,000 = Rs 450,000
If the applicable rate is 15%:
Rs 450,000 × 15% = Rs 67,500
Capital Gains on PSX Shares
Capital gains on listed securities traded through the Pakistan Stock Exchange can be subject to the specific securities regime.
The Finance Act 2026 also further clarified and expanded the role of NCCPL in computation and determination of capital gains on listed securities.
This is particularly relevant for investors who buy and sell:
PSX-listed shares
Listed securities
Other securities covered under the relevant provisions
The exact tax treatment can depend on the acquisition date and type of security.
Mutual Fund Capital Gains
Capital gains from mutual fund units and collective investment schemes can also fall under the capital-gains provisions.
For securities and relevant investment units acquired under the newer regime, a 15% rate is an important benchmark for ATL taxpayers where the applicable provision provides for that rate.
FBR documentation also lists capital gains on securities, mutual funds, collective schemes and REITs under Section 37A at 15% for relevant cases.
Why Acquisition Date Matters
The acquisition date is one of the most important inputs in the capital gains calculator.
For example:
Property acquired before 1 July 2024
may be treated differently from:
Property acquired on or after 1 July 2024
Similarly, securities acquired under earlier regimes can have different rates from securities acquired under the newer regime.
This is why simply entering a sale price and purchase price may not be enough to calculate the correct tax.
Capital Gains Tax Calculator Inputs
Our calculator can use the following information:
1. Taxpayer Status
Select:
Active / ATL
Non-Active / Non-ATL
Being on the Active Taxpayer List can provide lower rates of tax on capital gains and other transactions. FBR specifically lists lower capital-gains withholding tax on securities among ATL benefits.
2. Asset Type
Select the relevant asset, such as:
Property
Listed Securities
Mutual Funds
Other applicable assets
3. Acquisition Date
Enter the date when the asset was purchased or acquired.
4. Sale Date
Enter the date when the asset was sold or disposed of.
5. Acquisition Cost
Enter the original purchase or acquisition amount.
6. Sale Value
Enter the amount received or relevant disposal value.
7. Allowable Costs
Where applicable, enter eligible costs related to the acquisition or disposal.
8. FBR/DC Value
For relevant property calculations, the calculator may also provide an optional field for FBR/DC value where required for the applicable tax calculation.
Capital Gain Calculation Formula
A basic capital gain calculation is:
Capital Gain = Sale Value − Acquisition Cost − Allowable Costs
Then:
Capital Gains Tax = Taxable Capital Gain × Applicable Tax Rate
However, Pakistan's tax law contains special rules for different asset classes and acquisition dates.
Therefore, the calculator first identifies the applicable category before applying the relevant rate.
Capital Gains Tax Example for Property
Suppose a person purchases a property after 1 July 2024 for:
Rs 10,000,000
The property is later sold for:
Rs 14,000,000
Allowable costs:
Rs 500,000
Capital gain:
Rs 14,000,000 − Rs 10,000,000 − Rs 500,000
= Rs 3,500,000
If the taxpayer is an ATL/filer and the applicable 15% rate applies:
Rs 3,500,000 × 15% = Rs 525,000
Estimated capital gains tax:
Rs 525,000
This is a simplified example. The actual tax calculation should follow the applicable provisions for the specific transaction.
Capital Gains Tax Example for Listed Securities
Suppose an investor purchases listed shares for:
Rs 1,500,000
The shares are sold for:
Rs 2,000,000
Allowable costs:
Rs 25,000
Capital gain:
Rs 2,000,000 − Rs 1,500,000 − Rs 25,000
= Rs 475,000
At a 15% applicable rate:
Rs 475,000 × 15% = Rs 71,250
Estimated tax:
Rs 71,250
Filer vs Non-Filer Capital Gains Tax
Taxpayer status can make a major difference.
ATL / Filer
An active taxpayer may qualify for the applicable filer rate under the relevant capital-gains provision.
Non-ATL / Non-Filer
A non-ATL taxpayer can be subject to normal rates or enhanced/minimum rates depending on the asset and provision.
For certain newer property and securities regimes, non-filer capital gains can be subject to a minimum 15% rate.
Therefore, the calculator should not treat filer and non-filer transactions as identical.
Capital Gain vs Sale Price
Capital gains tax is generally based on the gain, not simply the full sale price.
For example:
Sale price = Rs 8,000,000
Purchase price = Rs 6,000,000
Allowable costs = Rs 100,000
Capital gain:
Rs 8,000,000 − Rs 6,000,000 − Rs 100,000
= Rs 1,900,000
The tax calculation therefore needs to distinguish between the asset's value and the actual gain.
What Are Allowable Costs?
Depending on the applicable provisions, certain costs may be relevant when determining the gain.
Examples can include eligible costs directly associated with acquiring or disposing of an asset.
The calculator therefore includes an optional:
Allowable Costs (Rs)
field.
Users should only enter costs that are legally allowable and properly supported by records.
Capital Gains Tax on Property Bought Before 1 July 2024
Older property transactions require special attention because they can fall under the previous capital-gains framework.
The applicable calculation can depend on how long the property was held.
Instead of asking the user to manually calculate the holding period, the calculator can determine the relevant period from:
Acquisition Date + Sale Date
This makes the calculation easier and reduces date-related errors.
Why the Calculator Uses Acquisition and Sale Dates
Dates are important because Pakistan's capital-gains rules have changed over time.
For example:
Acquired before 1 July 2024
and
Acquired on or after 1 July 2024
can produce different tax treatments.
The same principle applies to securities under different acquisition-date regimes.
Therefore, users should enter the actual dates rather than relying on an approximate number of years.
Who Should Use the Capital Gains Tax Calculator?
This calculator is useful for:
Property sellers
Real-estate investors
PSX investors
Stock traders
Mutual fund investors
Securities investors
Individuals selling investment assets
Tax return filers
Accountants and tax professionals
It can provide a quick estimate before filing a tax return or planning an asset sale.
Capital Gains Tax Calculator vs Property WHT Calculator
These calculators perform different jobs.
Capital Gains Tax Calculator
Estimates tax on the gain/profit from disposal of an asset.
Property WHT Calculator
Deals with withholding/advance tax collected at the time of property purchase or sale, such as taxes under Sections 236K and 236C.
These amounts should not automatically be treated as the same tax.
FBR separately identifies advance income-tax rates under Sections 236C and 236K for property transactions.
How to Use the Capital Gains Tax Calculator
Select your taxpayer status.
Select the asset type.
Enter the acquisition date.
Enter the sale date.
Enter the acquisition/purchase cost.
Enter the sale value.
Add allowable costs if applicable.
Add FBR/DC value where relevant.
Click Calculate.
Review the estimated capital gain.
Review the estimated capital gains tax.
The calculator should automatically identify the applicable treatment based on the selected asset and dates.
Tax Year 2027 in Pakistan
The 2026-27 financial period corresponds to Tax Year 2027 under Pakistan's normal tax-year system.
FBR explains that a normal tax year is a period of 12 months ending on June 30 and is named according to the calendar year in which June 30 falls.
Therefore:
Tax Period: 1 July 2026 – 30 June 2027
Tax Year: 2027
Frequently Asked Questions
What is capital gains tax in Pakistan?
Capital gains tax is tax imposed on gains arising from the disposal of assets covered by Pakistan's income-tax law.
What is the capital gains tax rate on property in Pakistan for 2026-27?
For property acquired on or after 1 July 2024, the ATL/filer rate is 15%. For non-ATL taxpayers, normal rates apply subject to a minimum 15% under the relevant regime.
Is capital gains tax 15% for all assets?
No. The applicable rate depends on the asset, acquisition date, taxpayer status and relevant tax provision.
What is the capital gain formula?
A simplified formula is:
Capital Gain = Sale Value − Acquisition Cost − Allowable Costs
The applicable tax rules may require additional adjustments.
Does holding period matter for capital gains?
It can matter for assets acquired under older capital-gains regimes. For newer regimes, certain assets have flat rates regardless of holding period.
Why does the calculator ask for acquisition date?
Because Pakistan's capital-gains rules have changed over time. The acquisition date can determine which tax regime applies.
Does filer status affect capital gains tax?
Yes. ATL/filer and non-ATL/non-filer taxpayers can have different applicable rates.
Is property WHT the same as capital gains tax?
No. Property advance/withholding tax and capital gains tax are separate tax mechanisms and can apply to the same transaction under different provisions.
Can I subtract allowable expenses from my capital gain?
Eligible costs may be taken into account where permitted by the applicable tax law and supported by proper records.
What is Tax Year 2027?
Tax Year 2027 generally relates to the financial period ending June 30, 2027.
Final Takeaway
The Capital Gains Tax Calculator Pakistan 2026-27 provides an easy way to estimate tax on gains from property, securities and other applicable assets.
For accurate calculation, do not rely only on the purchase and sale amounts. The asset type, acquisition date, sale date, taxpayer status and allowable costs can all be important.
For newer property and securities regimes, a 15% rate is an important benchmark for ATL taxpayers, while non-ATL treatment can involve normal rates and minimum-rate provisions.
For listed securities, FBR has also clarified the role of NCCPL in capital-gains computation and determination.
Always verify the final tax treatment against the current Income Tax Ordinance and applicable FBR rules before filing a return.
Official Sources
Federal Board of Revenue (FBR)
Income Tax Ordinance, 2001
Finance Act 2026
FBR Budget 2026-27
FBR Capital Gains / Securities provisions
FBR Active Taxpayer List information
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