How is capital gains tax on property calculated in Pakistan?

For immovable property, the CGT rate depends on how long you held the asset. The tool uses a representative taper: 15 percent if held under a year, stepping down to 0 percent (exempt) after six years. The taxable gain is sale proceeds minus your acquisition cost including buying expenses.

What rate applies to PSX shares?

Listed securities on the Pakistan Stock Exchange are taxed at a flat CGT rate on the net gain, commonly around 12.5 percent for filers, though the exact figure depends on the acquisition date and your filer status. The tool lets you set this rate directly.

When is property capital gains tax zero?

Under the holding-period taper modelled here, property held for six years or more falls to a 0 percent CGT rate. Note that plots acquired on or after 1 July 2024 may instead face a flat rate regardless of holding period, so always check the current Finance Act.

Can I offset capital losses?

Yes. Capital losses on the same class of asset can reduce your gross gain before the rate is applied. Enter your losses in the dedicated field and the tool deducts them from the gain first.

Is this an official tax calculation?

No. This is a simplified estimate. Real Pakistan CGT rules differ by acquisition date, filer status, property type and province, and they change with each Finance Act. Treat this as a starting point, not tax advice.

Pakistan Capital Gains Tax Calculator

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A Pakistan capital gains tax calculator for the two most common disposals — immovable property and listed securities on the PSX. It applies the right rule for each: a holding-period taper for property and a flat rate for shares, with loss offsets handled correctly.

How it works

The taxable gain is always proceeds minus your acquisition cost (including buying costs), reduced by any capital losses on the same asset class:

grossGain   = proceeds - acquisitionCost
afterLosses = max(0, grossGain - losses)
tax         = afterLosses * rate

Property uses a representative holding-period taper:

< 1 year   : 15%
1–2 years  : 12.5%
2–3 years  : 10%
3–4 years  : 7.5%
4–5 years  : 5%
5–6 years  : 2.5%
6+ years   : 0% (exempt)

Listed securities use a flat rate (default 12.5 percent for filers) applied to the net gain.

Example and notes

Sell a plot for Rs 12,000,000 that cost Rs 8,000,000, held for 2 years: the Rs 4,000,000 gain is taxed at 10% for a CGT bill of Rs 400,000. Hold the same plot for six years or more and the gain becomes exempt under the taper.

This is a simplified estimate. Plots acquired on or after 1 July 2024 may face a flat rate regardless of holding period, securities rates differ for filers and non-filers, and all rates change with each Finance Act. All figures are computed locally in your browser and are not tax advice.