Capital Gain Tax Calculator

What this calculator includes—and what it does not

This page estimates federal CGT on Pakistan immovable property and can reconcile an entered section 236C amount for planning. It does not calculate section 236K paid by the buyer, provincial stamp duty, CVT, registration charges, mutation fees, society transfer fees, wealth-statement consequences, business stock-in-trade, securities CGT or foreign-property tax.

If you need transfer-stage tax instead of tax on the gain, use the section 236C property sale tax guide. Buyers should use the section 236K property purchase tax guide.

Formula and value hierarchy

Disposal consideration (A) = higher of the amount received/receivable and the applicable section 68 fair market value.

Cost basis (B) = admissible acquisition consideration + qualifying incidental expenditure + qualifying alteration or improvement expenditure not already deducted.

Capital gain = A − B. Estimated CGT then follows the applicable acquisition-date, ATL and taxpayer path.

Section 75A can deny the purchase consideration as cost where the higher acquisition-date FBR/stamp value exceeded PKR 5 million and the prescribed payment channel was not used. Clause 9A can reduce the resulting tax by 50% or 75% only after every qualifying-person, original-allottee, first-sale and certification condition is confirmed. Read the sale value, FBR value and DC value guide before entering values.

CGT rates for property acquired on or before 30 June 2024

The boundary wording matters: “more than” and “not more than” should be tested by exact dates, not a rounded number of years. See the property holding-period guide.

CGT for property acquired on or after 1 July 2024

For an individual or AOP, the calculator uses other taxable income and the selected Division I schedule to compute the exact incremental normal-schedule amount, then compares it with the 15% minimum. For a company, it uses the selected Division II category. Review the ATL versus non-ATL property-tax guide.

Section 236C is not the same as CGT

For FY 2026–27, section 236C is collected from the seller at transfer on gross consideration, subject to the section 68 fair-market-value floor:

Section 236C is normally adjustable, but it becomes minimum tax when the property is acquired and disposed of in the same tax year. A qualifying non-resident seller who acquired the property through an FCVA or NRVA may instead fall within the special final-discharge rule. Therefore, the tool must not always subtract 236C and label the excess “refund due.”

Continue with Section 236C Seller Tax Calculator or Check the official value base for the next calculation.

Worked examples

Example 1: pre-cutoff open plot

A PKR 5,000,000 gain in the more-than-two-to-three-year open-plot band produces PKR 500,000 CGT at 10%.

Example 2: post-cutoff ATL seller

A PKR 10,500,000 gain produces PKR 1,575,000 CGT at 15%; section 236C remains separately calculated on the transfer value.

Example 3: post-cutoff non-ATL individual

The tool computes Division I tax on other income plus the gain, subtracts Division I tax on the other income alone, and uses the higher of that incremental amount and 15% of the gain.

Example 4: section 75A and inherited property

If section 75A applies, purchase consideration is removed from cost but eligible incidental and improvement costs remain separately entered. For inherited immovable property, the section 76(8A) fair-market-value basis is available only to an individual. Read the inherited-property CGT guide.

Methodology and verification

The model follows this sequence: validate dates and values → establish the section 68 disposal value → apply the section 75A acquisition-cost gate → build section 76 cost → calculate the section 37 gain → apply the acquisition-date and ATL schedule → apply documented clause 9A relief → calculate section 236C separately → classify adjustable, minimum or special final-discharge treatment.

Tests cover holding-period boundaries, 30 June/1 July 2024, non-ATL incremental schedules, company categories, section 75A, clause 9A, inherited-property eligibility, same-tax-year disposal and the separately confirmed overseas statuses.

Inputs, outputs and result meaning

Calculates modeled federal property tax, tax consideration used, documented cost base, and capital gain or loss from taxpayer type, aTL status at transfer, applicable Division I schedule, and other taxable income before this gain with visible method, validation, precision, and limitations.

Inputs

Taxpayer type

Post-cutoff non-ATL company cases require the applicable Division II schedule. Available choices are Individual, Association of persons (AOP), and Company.

ATL status at transfer

Use status at the transfer date. Available choices are Appears on Active Taxpayers List (ATL) and Does not appear on ATL.

Applicable Division I schedule

Used only for a post-1 July 2024 non-ATL Division I comparison. An AOP uses the ordinary non-salary schedule. Available choices are Ordinary individual / AOP non-salary schedule and Salaried individual schedule applies. This field is optional.

Other taxable income before this gain

The calculator compares incremental Division I tax on other income plus the property gain with the statutory 15% minimum. Supported units include Pakistani rupees (PKR). The field accepts large finite values; use a range meaningful for the real-world quantity. This field is optional.

Division II company category

Used for the post-1 July 2024 non-ATL Division II branch. Selecting a category does not establish legal eligibility. Available choices are Other company (29%), Qualifying small company (20%), and Banking company (42%). This field is optional.

Property type

Property type changes pre-1 July 2024 holding-period rates. Available choices are Open plot, Constructed property, and Flat.

Acquisition date

Exact calendar anniversaries control pre-cutoff holding bands.

Disposal date in FY 2026-27

Supported window: 1 July 2026 through 30 June 2027.

Actual sale consideration

Contract sale consideration before the section 68 value floor. Supported units include Pakistani rupees (PKR). The field accepts large finite values; use a range meaningful for the real-world quantity.

Applicable official value source

Choose the legally applicable valuation route. FBR value takes priority when entered. Available choices are FBR-notified value, Relevant DC value where no FBR value applies, and No official value entered.

FBR-notified fair market value

Use the current notified value for the property and location. Supported units include Pakistani rupees (PKR). The field accepts large finite values; use a range meaningful for the real-world quantity.

Relevant DC value

Use only where an FBR-notified value does not apply. Supported units include Pakistani rupees (PKR). The field accepts large finite values; use a range meaningful for the real-world quantity.

How was the property acquired?

Inherited-property basis uses documented section 68(5) fair market value at transfer to the beneficiary. Available choices are Purchased and Inherited.

Documented purchase consideration

Original documented purchase amount. Supported units include Pakistani rupees (PKR). The field accepts large finite values; use a range meaningful for the real-world quantity.

FBR value when the property was acquired

Section 75A tests the higher acquisition-date FBR value and provincial stamp-duty value. Supported units include Pakistani rupees (PKR). The field accepts large finite values; use a range meaningful for the real-world quantity. This field is optional.

Provincial stamp-duty value at acquisition

Enter the value fixed for stamp-duty purposes at the acquisition date. Supported units include Pakistani rupees (PKR). The field accepts large finite values; use a range meaningful for the real-world quantity. This field is optional.

How was acquisition consideration paid?

If the higher acquisition FMV exceeded PKR 5 million and the prescribed channel was not used, the purchase consideration is not admitted as cost under section 75A. Available choices are Prescribed crossed banking instrument or digital means, Not through a prescribed channel, and Higher acquisition FMV did not exceed PKR 5 million. This field is optional.

FMV when transferred to beneficiary

Documented section 68(5) fair market value at inheritance transfer. Supported units include Pakistani rupees (PKR). The field accepts large finite values; use a range meaningful for the real-world quantity.

Eligible incidental acquisition/disposal costs

Include only documented costs that belong in section 76 cost. Supported units include Pakistani rupees (PKR). The field accepts large finite values; use a range meaningful for the real-world quantity.

Documented capital improvements

Exclude routine repairs and unsupported amounts. Supported units include Pakistani rupees (PKR). The field accepts large finite values; use a range meaningful for the real-world quantity.

Claim Second Schedule clause 9A relief?

Clause 9A reduces tax, not the gain, for a qualifying original allottee's first sale. Available choices are No and Yes - verify every condition below. This field is optional.

Qualifying armed-forces or government person

Confirm the disposer falls within the person categories stated in clause 9A. Available choices are No / not confirmed and Yes.

Original allottee of the property

Relief is not modeled for a later purchaser. Available choices are No / not confirmed and Yes.

This is the first sale

Clause 9A applies to the first sale only. Available choices are No / not confirmed and Yes.

Allotment authority certification held

The official allotment authority must certify the qualifying allotment. Available choices are No / not confirmed and Yes.

Section 236C already collected

Enter the CPR amount actually collected; zero is allowed. Supported units include Pakistani rupees (PKR). The field accepts large finite values; use a range meaningful for the real-world quantity.

FBR overseas filer-rate procedure approved?

This changes the section 236C collection rate only. It does not by itself create final-discharge treatment. Available choices are No and Yes - PSID procedure approved. This field is optional.

Statutory FCVA/NRVA final-discharge conditions met?

Final discharge requires a nonresident individual holding POC/NICOP/CNIC whose property was acquired through a qualifying FCVA/NRVA. Available choices are No and Yes - nonresident individual and qualifying account acquisition confirmed. This field is optional.

Outputs

Modeled federal property tax

This is the primary result. The visible value is displayed without decimal places.

Tax consideration used

The visible value is displayed without decimal places.

Documented cost base

The visible value is displayed without decimal places.

Capital gain or loss

The visible value is displayed without decimal places.

Modeled section 37 CGT

The visible value is displayed without decimal places.

CGT rate used

It is displayed in %. The visible value uses up to 2 decimal places according to the output rule.

Expected section 236C

The visible value is displayed without decimal places.

Modeled balance after entered 236C

The visible value is displayed without decimal places.

Entered 236C above modeled CGT

The visible value is displayed without decimal places.

CGT before clause 9A

The visible value is displayed without decimal places.

Rate before clause 9A

It is displayed in %. The visible value uses up to 2 decimal places according to the output rule.

Clause 9A tax reduction

It is displayed in %. The visible value is displayed without decimal places.

Tax reduced by clause 9A

The visible value is displayed without decimal places.

Purchase cost disallowed under section 75A

The visible value is displayed without decimal places.

Tax consideration = max(actual consideration, applicable section 68 value); gain = tax consideration - documented section 76 cost. Keep the result label, unit, selected mode, and stated limitations together when sharing the answer.

Frequently asked questions

Primary sources

1. FBR — Income Tax Ordinance, 2001, amended up to 30 June 2026 — sections 37, 38, 68, 76, 77, 159, 236C, 236K; First and Tenth Schedules.
2. FBR — Finance Act 2026 — enacted 26 June 2026; effective amendments for FY 2026–27.
3. FBR — Circular No. 02 of 2026–27 — FBR explanation of the Finance Act 2026 income-tax changes.

Source note: FBR law and official notices control. A calculator result is an estimate, not a tax assessment or legal opinion. Provincial stamp duty, CVT, registration fees and local levies are outside this federal CGT estimate.