FBR Capital Gains Tax Calculator Pakistan
Estimate the capital gains tax on immovable property and securities in Pakistan. Enter your dates, prices, asset type and filer status — the calculator works out your holding period, the applicable slab and the tax payable.
Immovable property — acquired on or after 1 July 2024 (flat rate)
| Filer status | Rate on gain |
|---|---|
| Filer | 15% |
| Non-filer | 45% (indicative — verify with FBR) |
Immovable property — acquired 1 July 2022 to 30 June 2024 (filer slabs)
| Holding period | Rate on gain |
|---|---|
| Less than 1 year | 15% |
| 1 to 2 years | 12.5% |
| 2 to 3 years | 10% |
| 3 to 4 years | 7.5% |
| 4 to 5 years | 5% |
| 5 to 6 years | 2.5% |
| More than 6 years | 0% |
Property acquired before 1 July 2022: 0% if held more than 4 years, otherwise the same slabs above. For non-filers in the slab regimes, rates are shown as indicative — actual non-filer treatment may be higher; confirm with FBR.
Securities (filer, indicative)
| Holding period | Rate on gain |
|---|---|
| Less than 1 year | 15% |
| 1 to 2 years | 12.5% |
| More than 2 years | 0% |
- Select the date you bought the asset and the date you sold it.
- Enter the purchase price and the sale price in rupees.
- Choose the asset type and your FBR filer status.
- Click Calculate CGT to see the gain, rate, tax payable and net proceeds.
- Use Copy summary to save the result for your records.
Frequently asked questions
What is capital gains tax on property in Pakistan?
Capital gains tax is charged on the profit made when you sell an asset for more than you paid for it. For immovable property in Pakistan, the rate depends on the date you acquired the asset, how long you held it, and whether you are a filer or a non-filer with FBR.
How does holding period affect CGT on property?
For property acquired between 1 July 2022 and 30 June 2024, the filer rate slides down with the holding period: 15 percent under one year, then 12.5, 10, 7.5, 5 and 2.5 percent for each following year, and 0 percent after six years. Property acquired on or after 1 July 2024 is taxed at a flat 15 percent for filers regardless of holding period.
Are the CGT rates in this calculator final?
No. The rates used here are indicative and based on commonly published FBR rules. Tax law changes often, so always confirm the latest rates with FBR, a tax professional, or the current Income Tax Ordinance before filing.
How do I calculate my capital gain?
Subtract the purchase price from the sale price. If the result is positive, that is your capital gain and the tax is calculated on it at the applicable rate. If the result is zero or negative, there is no gain and no capital gains tax is due.