| Purchase Price | PKR 5,000,000 |
| Sale Price | PKR 8,000,000 |
| Capital Gain | PKR 3,000,000 |
| CGT Rate | 0% |
| Tax Payable | PKR 0 |
CGT on immovable property held for 4+ years is exempt. Rates vary by holding period and asset type as per FBR.
Capital Gains Tax (CGT) in Pakistan applies to the profit you make when selling immovable property, listed company shares, or other assets. The rate you pay depends heavily on how long you held the asset — property held for 4 or more years is fully exempt from CGT under current FBR rules.
Enter the purchase price, sale price, holding period, and any improvement costs. The calculator applies the correct FBR 2025 CGT rate for your asset type and holding period to show your exact tax liability. Understanding this before you sell can save you significant amounts — for example, waiting a few extra months to cross a holding period threshold could reduce your CGT rate from 12.5% to 10%.
15% down to 0% — based on years held (4+ years = exempt)
Listed PSX shares — collected by NCCPL at settlement
Renovation costs deducted from capital gain automatically
CGT rates on immovable property in Pakistan for FY 2024-25 are: 15% for less than 1 year; 12.5% for 1–2 years; 10% for 2–3 years; 7.5% for 3–4 years; and 0% (exempt) for property held for 4 or more years. These rates apply to the gross capital gain (sale price minus purchase price and improvement costs).
As per FBR's SRO 456(I)/2025 clarification, property inherited through succession and subsequently sold is treated as a fresh acquisition for CGT purposes. The holding period starts from the date of succession (i.e., the date of death of the original owner), not the original purchase date. Always verify this with a registered tax practitioner for your specific case.
Yes. Capital gains on listed securities (shares, REITs, ETFs, modarabas) are taxable. The rate varies: 15% for short-term holdings (less than 12 months) and lower rates for longer holding periods. The Capital Gains Tax on securities is collected by NCCPL (National Clearing Company of Pakistan Limited) at the time of settlement.