The acquisition date selects the flat-rate or preserved holding-period regime.
Section 37 tax on property profit · FY 2026-27
Property Capital Gains Tax Calculator Pakistan 2026-27
Calculate property CGT from purchase and sale dates, property type, ATL status, documented cost basis and Section 236C credit.
Registry FY-2026-27.2026-08-15Runs privately in your browserOfficial sources linked below
The calculator automatically selects the post-1 July 2024 regime or the preserved holding-period schedule for older acquisitions. It calculates the gain, gross CGT, Section 236C credit and estimated balance for FY 2026-27.
Private calculation
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All amounts are in Pakistani rupees. Your entries stay in this browser.
No signup. No data upload. Verify final figures before filing or payment.
FY 2026-27 rate snapshot
A quick view of the main rates and distinctions used by this tool. The methodology and official links below provide the context.
Applied to the gain regardless of holding period.
FY 2026-27 ATL advance tax is reconciled against the estimated CGT.
Property capital gains tax rules at a glance
The acquisition date decides which regime applies. These rates are applied to the taxable capital gain, not to the full sale price.
| Holding period | Open plot | Constructed property | Flat |
|---|---|---|---|
| Up to 1 year | 15% | 15% | 15% |
| Over 1 to 2 years | 12.5% | 10% | 7.5% |
| Over 2 to 3 years | 10% | 7.5% | 0% |
| Over 3 to 4 years | 7.5% | 5% | 0% |
| Over 4 to 5 years | 5% | 0% | 0% |
| Over 5 to 6 years | 2.5% | 0% | 0% |
| Over 6 years | 0% | 0% | 0% |
Property Capital Gains in Pakistan: rules, method and practical guidance
This calculator page is the main Pakistan Taxes hub for property capital gains. It combines the working calculator, FY 2026-27 basis, calculation explanation and every related article in one place.
What is property capital gains?
Property capital gains tax under Section 37 applies to the taxable gain arising when immovable property in Pakistan is disposed of. The gain is not the full sale price: it begins with sale consideration less the documented cost basis and qualifying capital improvement or disposal costs.
Two regimes operate side by side. Property acquired on or after 1 July 2024 generally carries a flat 15% rate for a seller on the Active Taxpayer List, regardless of holding period. Older acquisitions retain the property-type holding-period schedule, under which the rate declines over time.
Calculation method
How the calculation works
- Enter the sale consideration and documented purchase cost, or the Finance Act 2026 fair-market-value basis for inherited property.
- Add qualifying documented capital improvements and disposal costs to the cost basis.
- Use the acquisition date to select the post-1 July 2024 regime or the preserved schedule, then use exact holding dates and property type for an older acquisition.
- Calculate gross CGT on the gain, calculate Section 236C advance tax on gross sale consideration, and show the remaining balance or excess credit.
Legal foundation
Finance Act and statutory basis
- Section 37(1A) and Division VIII of Part I of the First Schedule govern gains on immovable property.
- For acquisitions on or after 1 July 2024, ATL sellers generally pay 15%; non-ATL individuals and AOPs use normal rates with a 15% minimum.
- Pre-1 July 2024 property retains the holding-period table: open plots can reach 0% after six years, constructed property after four years and flats after two years.
- Finance Act 2026 inserted section 76(8A), using fair market value at transfer to an individual beneficiary as the cost of inherited immovable property.
- Section 236C is advance tax collected on gross sale consideration and is distinct from CGT on the actual gain.
Inputs explained
What to enter in the calculator
- Purchase cost and additions should be supported by registered instruments, banking evidence, invoices and other records.
- Use the actual acquisition and disposal dates; the acquisition date determines the legal regime and the disposal date determines the tax year.
- For inherited property, enter the qualifying fair market value at transfer to the beneficiary—not automatically the deceased owner’s historic cost.
- For a non-ATL seller with a recent acquisition, other taxable income is used only to estimate the normal-slab top-up; the final return can differ.
Accuracy checks
Common calculation mistakes
- Taxing the full sale price instead of the gain.
- Using sale date instead of acquisition date to choose the CGT regime.
- Ignoring property type for an acquisition before 1 July 2024.
- Treating Section 236C as an additional final charge instead of reconciling the advance credit.
- Using undocumented improvement costs or an incorrect inherited-property basis.
property capital gains tax Pakistan 2026-27property CGT calculatorSection 371 July 2024 property tax ruleproperty holding period taxSection 236C creditinherited property cost basis
Method and limits
What this estimate includes
The calculator automatically selects the post-1 July 2024 regime or the preserved holding-period schedule for older acquisitions. It calculates the gain, gross CGT, Section 236C credit and estimated balance for FY 2026-27.
The result is designed for planning. It does not replace a challan, payroll certificate, withholding statement, provincial assessment or professional opinion based on your full facts.
See rate governance, validation cases and change log →- FY 2026-27 calculation logic
- Clear separation of tax components
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- Final-payment verification reminder
Official sources used for this calculator
Rates can be changed by legislation, notification or provincial schedule. Open the source before relying on a material transaction.
FBR Finance Act 2024 CircularExplains the 1 July 2024 CGT regime and the preserved holding-period schedule.Open official source ↗Finance Act 2026The enacted federal tax changes for FY 2026-27.Open official source ↗Income Tax Ordinance 2001The consolidated federal income-tax law and schedules.Open official source ↗FBR IRISFile a return and reconcile any legally adjustable tax already paid.Open official source ↗
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Property Capital Gains FAQ
Is this property capital-gains tax result final?
No. It is a planning estimate based on the details entered and the published rates described on this page. Your withholding agent, excise office, provincial authority or FBR assessment remains the final figure.
Does this calculator store my information?
No. The calculation runs in your browser. Pakistan Taxes does not receive or store the amounts you enter.
Does holding property longer reduce CGT?
Only for property acquired before 1 July 2024. Property acquired on or after that date generally uses a flat 15% rate for an ATL seller regardless of holding period.
Can Section 236C be claimed against CGT?
Section 236C is advance tax collected from the seller on gross consideration. It is generally claimed as a credit in the return against the seller’s final tax, subject to the applicable rules and evidence.
What cost should be used for inherited property?
Finance Act 2026 added section 76(8A): for an individual receiving immovable property through inheritance, the cost is the applicable fair market value when the property transfers to the beneficiary.