Property Capital Gains Tax Calculator Pakistan 2026-27
Work out the capital gains tax on the profit from selling a property, with the holding-period scale for older purchases and the Section 236C credit taken off.
Your property details
What you originally paid for the property.
What you sold the property for.
This decides which capital gains regime you fall under.
This decides the tax year your gain is taxed in.
Tax year
Set by your sale date, 21 Jul 2026. Pakistan's tax year runs 1 July to 30 June, so the year a gain is taxed in is fixed by when you sold — there is nothing to choose. It also sets the Section 236C rate credited against your bill.
All calculations run in your browser. Nothing you type is sent anywhere.
Property capital gains tax
Filer · 2026-27Capital gains tax still to payIt is charged separately on the gain rather than added to your salary or business income, and the Section 236C already collected is set against it.
Rs. 675,000
Profit you keep
Rs. 9,325,000
Effective rate on the gain
6.75%
How this was worked out
You bought on or after 1 July 2024, so the holding period no longer matters — sellers on the Active Taxpayer List pay a flat 15% of the gain.
Your sale date falls in tax year 2026-27, so the Section 236C credit assumes 2.75% was collected on the sale price of Rs. 30,000,000.
Capital gains rates for property bought before 1 July 2024
These rates still govern older purchases in every later tax year. Anything bought on or after 1 July 2024 is taxed at a flat 15% for sellers on the Active Taxpayer List.
| Holding period | Open plots | Constructed | Flats |
|---|---|---|---|
| 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% |
Which one applies depends on the day you bought the property, not the year you sold it.
Switch mode to calculate
Two capital gains regimes run side by side
Which one applies depends on the day you bought the property, not the year you sold it.
Bought on or after 1 July 2024 — flat 15%
The holding period no longer changes anything. Sellers on the Active Taxpayer List pay 15% of the gain however long they held the property. Sellers who are not on the list pay their normal slab rates instead, and never less than 15%.
Bought before 1 July 2024 — holding-period scale
The older scale is preserved for these purchases for good. The rate falls the longer you held the property and depends on the type: flats reach zero after two years, constructed property after four, and open plots after six.
Where the tax on your profit sits among the three
A property deal is taxed twice over for the seller and once for the buyer. This page prices the charge on your profit, after crediting what was already taken at transfer.
Capital gains tax — your profit tax
You, the seller
The charge this page works out. It falls on the gain — the sale price less what you paid — rather than on the sale price, and it is charged separately from your salary or business income.
Section 236C — already taken from you
You, the seller
Collected at transfer on the full sale price. It is not an extra charge stacked on top: it comes straight off the bill above, and anything left over is refundable when you file.
Section 236K — the buyer’s tax
The buyer pays
Charged to whoever bought the property from you. It plays no part in your gain — it is the buyer’s own advance tax, claimable on the buyer’s return.
Frequently asked questions
The questions Pakistani buyers and sellers ask most about property tax, answered in plain language.
When is capital gains tax applicable on property?
Whenever you sell a property for more than you paid for it. If you sell at or below cost there is no gain and no capital gains tax, although the Section 236C collected at transfer is still refundable through your return.
Does holding a property longer reduce the capital gains tax?
Only for property bought before 1 July 2024. On that older scale the rate falls the longer you hold, reaching zero after two years for flats, four years for constructed property and six years for open plots. Anything bought on or after 1 July 2024 is taxed at a flat 15% for sellers on the Active Taxpayer List no matter how long it was held.
Which tax year does a property gain belong to?
The one your sale falls in. Pakistan’s tax year runs from 1 July to 30 June, so a property sold on 21 July 2026 is taxed in tax year 2026-27 and goes on that year’s return, however long you had held it. That is why this calculator reads the year off your sale date instead of asking you to pick one — picking a year that did not contain the sale would price the gain against the wrong Section 236C rate.
Can Section 236C be set against capital gains tax?
Yes, and it usually is. Section 236C is advance tax on the sale, so it is credited against the tax you owe on the gain. Because 236C is charged on the whole sale price while capital gains tax is only charged on the profit, the 236C often covers the entire capital gains bill on its own.
How is capital gains tax different from Section 236C?
Section 236C is charged on the whole sale price and taken at the counter; capital gains tax is charged only on your profit and settled when you file. They are not two bills for the same thing — the 236C is credited against the gain tax, and because it is worked out on a far larger figure it frequently wipes it out entirely.
What counts as the purchase price for the gain?
What you originally paid for the property. The gain is simply the sale price less that figure, so the two prices you enter are what set the amount taxed. Sell for the same as you paid or less and there is no gain at all, so no capital gains tax arises.
Does a non-filer pay more capital gains tax?
It works differently from the withholding taxes. A seller on the Active Taxpayer List pays a flat 15% on property bought on or after 1 July 2024. A seller who is not on the list pays their normal slab rates on the gain instead, with 15% as the floor, so the real bill depends on their total income for the year — which is why this calculator shows 15% as a minimum rather than a final figure.
This calculator gives an estimate, not tax or legal advice. Confirm your final tax with a qualified Pakistan tax professional.
More Pakistan tax calculators
Pick the calculator for your income or salary decision — each one uses current FBR rates.
Official sources
Every rate on this page comes from these official documents. Open them to check the figures yourself.
Income Tax Ordinance 2001Section 37(1A) charges the gain, and Division VIII of Part I holds both the flat 15% rate and the holding-period scale by property type.Finance Act 2026The enacted budget law for 2026-27. It sets the 2.75% Section 236C rate that is credited against your capital gains tax.FBR Withholding Tax Rate CardThe FBR’s rate card for the Section 236C collected from sellers at transfer, which is adjustable against the tax on the gain.
FBR IRIS PortalDeclare the disposal and claim the Section 236C credit when you file.