Pakistan FBR Capital Gains Tax (CGT) Calculator (2026/2027)
Calculate Section 37 property gain tax and Section 37A securities CGT for Filers vs Non-Filers under Finance Act 2026 rules.
Asset & Holding Inputs
Active Taxpayer (ATL Filer) Status?Filers save up to 50% on CGT rates
Calculation Summary
Applicable CGT Rate:12.5%
Filer Status Discount:Yes (Reduced Rate)
Estimated Capital Gains Tax
PKR 250,000
Real-Time Mathematical Audit
Live Step-by-Step Capital Gains Tax Audit
Line-by-line breakdown of Income Tax Ordinance Section 37 / 37A holding period tax rates for PKR 2,000,000 gain.
Step 1: Capital Gain CalculationNet Gain
Total Capital Gain: PKR 2,000,000
Holding Duration: 18 Months
Total Net Gain: PKR 2,000,000
Step 2: Holding Period & AssetStatutory Rate
Asset Type: property
Holding Period: 1.5 Years
Statutory CGT Rate: 12.5%
Step 3: Filer Status AuditATL Status
Active Filer: YES (Reduced Rate)
Non-Filer Surcharge: 0%
Effective CGT: 12.5%
Step 4: Final CGT PayableFBR Payable
Net Gain Amount: PKR 2,000,000
Tax Rate: 12.5%
Total CGT Payable: PKR 250,000
Pakistan Property Capital Gains Tax (Section 37) Slabs
| Holding Period | Filer CGT Rate | Non-Filer CGT Rate | Tax Exemption |
|---|---|---|---|
| Up to 1 Year (0 – 12 Months) | 15% CGT | 30% CGT | No Exemption |
| 1 to 2 Years (13 – 24 Months) | 12.5% CGT | 25% CGT | Partial Tax Reduction |
| Exceeding 3 Years (36+ Months) | 0% (100% Tax Free) | 15% CGT | 100% Exempt for Filers |
Knowledge Base
Frequently Asked Questions (Capital Gains Tax)
Under Section 37 of the Income Tax Ordinance 2001, profit made from selling real estate in Pakistan is subject to Capital Gains Tax. For Filers, CGT rates range from 15% (holding period up to 1 year) down to 0% (holding period exceeding 3 years).
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Optimize Capital Gains Tax on Property & Securities
Our Pakistan tax legal team handles capital gains tax filing under Section 37, reconciles NCCPL securities statements, and provides Section 7E exemption legal opinions.