What is estimated
Capital gains on securities covered by section 37A, including the legacy acquisition-date bands and PMEX future-contract rate.
Pakistan Securities Capital Gains Tax Calculator
Use the Pakistan Securities Capital Gains Tax Calculator to calculate and interpret capital gains tax.
Securities Capital Gains Tax
Enter your values, then calculate to see a verified result.
Reference range
How this result is calculated
A clear calculation path based on your inputs.
Inputs usedReview the information used for this result.
Full calculation and sourcesReview the statutory bridge, assumptions, and version.
Versioned calculationFormula v1.2.0
Method
The calculator first identifies the acquisition regime, then applies holding period, ATL and person-type rules.
Important boundary
Debt-security company rules, losses, wash adjustments, NCCPL mechanics and securities outside section 37A are not modeled.
Enter the inputsAdd the values and choose the options required for this calculation.
Required fieldsRun the calculationValidate the inputs and apply the versioned method.
Formula v1.2.0Review the resultRead the answer together with its context and important boundary.
Result + assumptionsInterpretation
is the modeled amount for the selected path.
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Report a calculation issue Pakistan Securities Capital Gains Tax Calculator: purpose and method
Calculates capital gains tax, taxable capital gain, net proceeds after modeled CGT, and rate used from investor type, individual Division I schedule, security type, and ATL status on acquisition date with visible method, validation, precision, and limitations.
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Method and test recordFormula v1.2.0
- Recorded scope
- Pakistan Tax Year 2027 / FY 2026-27 calculation and content review
- Publisher
- CalculatorGeek
- Reviewed by
- CalculatorGeek Editorial Team
- Recorded review date
- 2026-09-20
- Next source review
- 2027-06-30
- Definition fixtures
- 5 configured scenarios
- Published examples
- 3 shown below
Recorded method
Primary-law mapping, FBR rate-card comparison, boundary fixtures, definition validation, and responsive browser QA.
These records describe the published model and reference tests. A test-case count is not a certification of every possible input or an independent specialist review. Editorial policy
Known limitations
- Debt-security company rules, losses, wash adjustments, NCCPL mechanics and securities outside section 37A are not modeled.
- This is an educational estimator, not an FBR assessment, tax return, legal opinion or professional tax advice.
- Recheck the governing law, rates, and official guidance when the tax year or taxpayer facts change.
Method sources
Latest model update
2026-10-12 - Replaced unavailable guide links with relevant calculator workflows, normalized internal destinations, and aligned contextual discovery with the shared Finance and Insurance content system without changing calculation logic.
Reference inputs and expected results
These published examples are separate from the configured definition fixtures and any additional automated assertions. Expected values use the stated output units; invalid inputs are intended to be rejected.
| Case | Inputs | Expected result |
|---|---|---|
| Post-2024 ATL | {"capital_gain":1000000,"cgt":150000,"rate":15} | |
| Legacy pre-2013 acquisition | {"cgt":0,"rate":0} | |
| PMEX future | {"cgt":50000,"rate":5} |
Report an issue with this tool. Include the page URL, units, expected answer, and steps to reproduce. Do not include sensitive personal information.
On this page
What this calculator covers
Capital gains on securities covered by section 37A, including legacy acquisition-date bands, PMEX future contracts, the ATL test at acquisition and disposal for post-1 July 2024 securities, and the TY2027 Tenth Schedule uplift when the seller is not on ATL at disposal.
Period: Tax Year 2027 / FY 2026-27.
For redemptions rather than listed-security disposals, use the Pakistan Mutual Fund Capital Gains Tax Calculator.
How the result is calculated
The calculator first identifies the acquisition regime. For securities acquired on or after 1 July 2024, 15% applies only when the investor appeared on ATL on both acquisition and disposal dates. Otherwise the relevant Division I or II schedule applies; an individual or AOP cannot fall below 15%. For TY2027, the Tenth Schedule then increases tax by 100% when the seller is not on ATL at disposal.
Worked checks: A PKR 1,000,000 gain with ATL status on both dates produces PKR 150,000. A salary-schedule investor with PKR 7,000,000 of other taxable income and no ATL status at disposal produces PKR 700,000 after the TY2027 uplift.
Broker or agent remuneration is a different tax base; estimate it with the Pakistan Brokerage and Commission Tax Calculator.
How to use the result
Use the output as a statutory rate estimate; broker/NCCPL statements and annual return treatment remain authoritative for filing.
Important boundaries
Debt-security company rules, losses, wash adjustments, NCCPL mechanics and securities outside section 37A are not modeled.
The calculator deliberately does not infer exemptions, undocumented facts, provincial liabilities, credits, minimum-tax interactions or professional conclusions that its inputs cannot establish.
Primary sources
Prepared from the official FBR Finance Act 2026 and Income Tax Ordinance amended through 30 June 2026. Source, calculation, content, and browser checks were completed on September 20, 2026. Recheck when the governing law changes or before Tax Year 2028.
Inputs, outputs and result meaning
Calculates capital gains tax, taxable capital gain, net proceeds after modeled CGT, and rate used from investor type, individual Division I schedule, security type, and ATL status on acquisition date with visible method, validation, precision, and limitations.
Inputs
- Investor type
- Company Division II rates can apply in the statutory path. Available choices are Individual, Association of persons (AOP), Other company, Qualifying small company, and Banking company.
- Individual Division I schedule
- Used for a post-1 July 2024 individual when the ATL-at-both-dates condition is not met. AOPs use the non-salary schedule. Available choices are Non-salary schedule and Salary schedule - salary is at least 75% of taxable income.
- Security type
- Debt-security and non-covered asset rules can differ. Available choices are Covered security under section 37A and Future commodity contract entered by PMEX member.
- ATL status on acquisition date
- For securities acquired on or after 1 July 2024, the 15% ATL path requires ATL status on both acquisition and disposal dates. Available choices are Appeared on ATL and Did not appear on ATL.
- ATL status on disposal date
- Non-ATL rates and the TY2027 100% Tenth Schedule uplift are tested using the disposal-date status. Available choices are Appeared on ATL and Did not appear on ATL.
- Acquisition date
- Dates control the statutory rate path.
- Disposal date
- Must be on or after acquisition.
- Sale proceeds
- Supported units include Pakistani rupees (PKR). The field accepts large finite values; use a range meaningful for the real-world quantity.
- Documented cost basis
- Supported units include Pakistani rupees (PKR). The field accepts large finite values; use a range meaningful for the real-world quantity.
- Other taxable income for post-2024 schedule
- Used only when a post-1 July 2024 disposal must be tested under the normal Division I schedule. Supported units include Pakistani rupees (PKR). The field accepts large finite values; use a range meaningful for the real-world quantity.
Outputs
- Capital gains tax
- This is the primary result. The visible value is displayed without decimal places.
- Taxable capital gain
- The visible value is displayed without decimal places.
- Net proceeds after modeled CGT
- The visible value is displayed without decimal places.
- Rate used
- It is displayed in %. The visible value uses up to 2 decimal places according to the output rule.
Calculate the gain, identify the acquisition regime, test ATL status at the required dates, apply the normal-schedule 15% floor where applicable, then apply the TY2027 non-ATL uplift. Keep the result label, unit, selected mode, and stated limitations together when sharing the answer.
Frequently asked questions
Why are there two ATL status fields?
For securities acquired on or after 1 July 2024, the flat 15% path requires ATL status on both the acquisition and disposal dates. Disposal-date non-ATL status can also trigger the TY2027 Tenth Schedule uplift.
Does the calculator apply the Finance Act 2026 non-ATL increase?
Yes. After the normal section 37A rate path is determined, tax is increased by 100% when the investor is not on ATL at disposal, except where a separately stated statutory rate path is modeled.
Does this replace my NCCPL certificate?
No. Use the result for planning and reconciliation. NCCPL or broker records, transaction costs, annual loss netting, corporate actions and return treatment can change the filed amount.
What is outside this estimate?
Debt-security company rules, losses, wash adjustments, NCCPL mechanics and securities outside section 37A are not modeled.