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Pakistan Securities Capital Gains Tax Calculator

Updated Sep 2026 Used 0 times
Company Division II rates can apply in the statutory path.
Used for a post-1 July 2024 individual when the ATL-at-both-dates condition is not met. AOPs use the non-salary schedule.
Debt-security and non-covered asset rules can differ.
For securities acquired on or after 1 July 2024, the 15% ATL path requires ATL status on both acquisition and disposal dates.
Non-ATL rates and the TY2027 100% Tenth Schedule uplift are tested using the disposal-date status.
Dates control the statutory rate path.
Must be on or after acquisition.
Used only when a post-1 July 2024 disposal must be tested under the normal Division I schedule.

Guest calculations stay on this device. Signed-in results sync privately.

Your result

Securities Capital Gains Tax

Enter your values, then calculate to see a verified result.

Inputs usedReview the information used for this result.
Full calculation and sourcesReview the statutory bridge, assumptions, and version.

Versioned calculationFormula v1.2.0

Tax Year 2027Source-versionedFormula v1.2.0

What is estimated

Capital gains on securities covered by section 37A, including the legacy acquisition-date bands and PMEX future-contract rate.

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.

Result actions

Interpretation

is the modeled amount for the selected path.

.

Confirm the result against the actual return and current official guidance.

Use this result

Keep exploring

3 available tools
Pakistan Mutual Fund Capital Gains Tax CalculatorOpen the related source-versioned calculator.Pakistan Brokerage and Commission Tax CalculatorOpen the related source-versioned calculator.Pakistan Super Tax Calculator 2026-27Open the related source-versioned calculator.
Public verification recordFormula v1.2.0
Review scope
Pakistan Tax Year 2027 / FY 2026-27 Calculation And Content Review
Review team
CalculatorGeek Tax Review Team
Verified
2026-09-20
Next source review
2027-06-30
Automated fixtures
5 cases

Review method

Primary-law mapping, FBR rate-card comparison, boundary fixtures, definition validation, and responsive browser QA.

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.

Primary sources

Published calculation checks

CaseInputsExpected 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}
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.

Continue with Pakistan Mutual Fund Capital Gains Tax Calculator or Pakistan Brokerage and Commission Tax Calculator for the next calculation.

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.

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.