Tool 13
Property Capital Gains Tax Calculator
Tax on the profit from selling a property.
Capital gains tax on property in Pakistan is charged on the profit made when a property is sold — at a flat rate for properties acquired on or after 1 July 2024, and at holding-period rates for properties acquired before that date.
Your property details
Tax on the profit from selling a property
For most purchases, enter the price you paid.
Only costs the rules allow, and that you have not already claimed elsewhere.
What you sold the property for.
If the official value was higher than your sale price, enter it here. Otherwise leave it blank.
Your sale date selects the tax year — Pakistan's tax year runs 1 July to 30 June. This sale falls in 2026-27.
Property type
Not used here — you bought on or after 1 July 2024, where one rate covers every property type.
Your tax filing status
This covers a standard property sale. Inherited, gifted, exempt and overseas-account cases need separate advice.
Rates for property bought before 1 July 2024
These holding-period rates still govern older purchases in every later tax year. Anything bought on or after 1 July 2024 is taxed at a flat 15% for a seller on the Active Taxpayer List.
| How long you owned it | Open plots | Built property | Flats |
|---|---|---|---|
| Up to 1 year | 15% | 15% | 15% |
| Over 1 up to 2 years | 12.5% | 10% | 7.5% |
| Over 2 up to 3 years | 10% | 7.5% | 0% |
| Over 3 up to 4 years | 7.5% | 5% | 0% |
| Over 4 up to 5 years | 5% | 0% | 0% |
| Over 5 up to 6 years | 2.5% | 0% | 0% |
| Over 6 years | 0% | 0% | 0% |
Your purchase date decides the rules
Bought on or after 1 July 2024 — a filer pays a flat 15% of the gain however long the property was owned.
Bought before 1 July 2024 — the rate falls with time owned, reaching zero after two years for a flat, four for a built property and six for an open plot.
The other taxes on the same sale
Advance tax is normally collected from the seller at transfer and comes off this bill.
The buyer pays their own advance tax, which does not affect your result here.
Work out the seller transfer taxProperty capital gains questions
When the higher of your sale price and the official property value is more than what you paid plus your other allowed costs. If there is no profit, there is no capital gains tax — though tax collected at transfer can still count towards your income tax for the year.
Only if you bought before 1 July 2024. For those purchases the rate falls over time and reaches zero after two years for a flat, four for a built property and six for an open plot. For a filer who bought on or after 1 July 2024, the rate stays at 15%.
Property profit belongs to the tax year in which you sell, and Pakistan's tax year runs 1 July to 30 June. An approved special tax year has its own dates.
Usually. The advance tax taken at transfer is subtracted from the tax on your gain. If more was collected than the bill, the excess normally counts towards tax on your other income before any refund. A sale within the same tax year as the purchase follows a stricter rule.
The price you paid, and then other allowed buying, selling and improvement costs separately. Do not include a cost already claimed elsewhere. Inherited, gifted and connected-person transfers can follow different rules.
For property bought on or after 1 July 2024, a filer pays 15% of the gain and a non-filer pays at least 15%, with the final rate depending on total income for the year.
Where these figures come from
Every rate in this tool is read from the official documents below. Open any of them to check a figure yourself.
Income Tax Ordinance 2001The main law used to work out property profit, allowed costs, tax rates and the special rule for buying and selling within one tax year.- Finance Act 2024Introduced the 15% rate for property bought from 1 July 2024 while keeping time-based rates for older purchases.
- Finance Act 2023Set the 3% seller tax normally collected and credited for sales in tax year 2023-24.
- Finance Act 2022Set the 2% seller tax normally collected and credited for sales in tax year 2022-23.
- Finance Act 2025Set the seller-tax rates for 2025-26, including the 11.5% rate for non-filers.
- Finance Act 2026Set the seller tax normally credited for 2026-27 at 2.75% for filers and removed the late-filer category.
- FBR Withholding Tax Rate CardThe FBR's official 2025-26 table for tax collected from property sellers.
FBR IRIS PortalReport your property sale and the seller tax already collected.
Rates last reviewed 20 August 2026 against the sources above. Found a figure that does not match the source? Report a correction.
This calculator gives an estimate, not tax or legal advice, and nothing you type is stored unless you send it to us. Confirm your final position with a qualified Pakistan tax professional.
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