Pakistan Property Sale & Capital Gains Tax Calculator
Estimate the capital gains tax and advance income tax payable when selling immovable property in Pakistan, under Section 37 and Section 236C of the Income Tax Ordinance, 2001, as amended by the Finance Act 2026.
How Capital Gains on Property Are Taxed
Two different regimes apply depending on when the property was acquired, per Section 37 and the First Schedule of the Income Tax Ordinance, 2001, as amended by the Finance Act 2024 and Finance Act 2026.
Acquired on or before 30 June 2024 – Holding-Period Taper
| Holding period | Open plot | Constructed property | Flat |
|---|---|---|---|
| Up to 1 year | 15% | 15% | 15% |
| 1–2 years | 12.5% | 10% | 7.5% |
| 2–3 years | 10% | 7.5% | 0% |
| 3–4 years | 7.5% | 5% | 0% |
| 4–5 years | 5% | 0% | 0% |
| 5–6 years | 2.5% | 0% | 0% |
| Over 6 years | 0% | 0% | 0% |
Acquired on or after 1 July 2024 – Flat Rate
| Seller status | Rate |
|---|---|
| Filer (on the Active Taxpayers’ List) | 15% flat, regardless of holding period |
| Non-filer | Normal progressive income tax slab rates, subject to a 15% minimum |
This calculator estimates capital gains tax under Section 37 (gain = sale price minus purchase price) and advance tax under Section 236C (Filer 2.75% flat, Non-filer 11.5% flat of consideration, as amended by the Finance Act 2026), for illustration only. It does not account for allowable additions to cost (stamp duty, registration fees, brokerage and capital improvement costs at acquisition), the rule disallowing cost recognition where property over Rs. 5 million was purchased other than through a banking channel, inherited or gifted property (which carries its own cost-basis rules), or a seller’s actual marginal tax rate as a non-filer. Advance tax collected under Section 236C is adjustable against the final capital gains tax liability when the return is filed — it is not necessarily the full amount owed. No amount you enter is stored or sent anywhere. Talk to us for an accurate calculation of your actual tax liability.