Capital Gains Tax on Property Calculator 2026-27

Selling a plot, house or flat at a profit in Pakistan triggers capital gains tax under Section 37 of the Income Tax Ordinance. For property bought on or after 1 July 2024, a filer pays a flat 15% on the gain in Tax Year 2026-27, however long they held it. Property bought before that date is taxed on a holding-period scale that can fall to zero. Enter your gain above, choose when you bought, and the calculator gives the tax.

Property capital gains tax rates for 2026-27

Property bought on or after 1 July 2024

• Filers on the Active Taxpayers List: 15% of the gain.
• Individuals and AOPs not on the list: a slab scale with a 15% floor, rising to 45% on gains above Rs. 5,600,000 (40% for a professional firm that cannot incorporate).

Property bought on or before 30 June 2024

• Open plots: 15% if held up to one year, then 12.5%, 10%, 7.5%, 5% and 2.5% for each further year, and 0% after six years.
• Constructed property: 15% up to one year, then 10%, 7.5% and 5%, and 0% after four years.
• Flats: 15% up to one year, 7.5% in the second year, and 0% after two years.

How do I use the property gain tax calculator?

1. Choose when you bought, then enter the gain and your status. For property bought from July 2024, enter the gain and pick your Active Taxpayers List status and legal status. For older property, pick the property type and how long you held it.

2. Click Calculate Tax. You see the gain and the capital gains tax due on it.

How much tax on a Rs. 2 million property gain?

• A filer who bought a plot in 2025 and sells it for Rs. 2,000,000 more pays 15%, or Rs. 300,000.
• A filer who bought a flat in 2021 pays nothing, because flats bought before July 2024 drop to 0% after two years.
• A filer who bought an open plot in 2022 and sells in 2026, roughly four years later, pays 7.5%, or Rs. 150,000.

The gain is the sale price minus the purchase price and the cost of any improvements, so keep receipts for construction and transfer fees.

What other taxes are paid when property changes hands?

Capital gains tax is worked out on your return, but two advance taxes are collected at the registrar or housing authority when the deal is made.

• Seller, Section 236C: 2.75% of the value for filers and 11.5% for non-filers.
• Buyer, Section 236K: 1.25% for filers, and 10.5%, 14.5% or 18.5% for non-filers, rising with the property’s value.

The seller’s advance tax can be adjusted against the final capital gains tax when you file. The size of the non-filer rates is one more reason to stay on the list, and the filer vs non-filer comparison shows the gap on other transactions too. Some provinces also charge a value-based levy on property, explained in the guide to capital value tax in Pakistan.

What changed for property in the 2026-27 budget?

The Finance Act 2026 left the 15% gain rate alone but changed the advance taxes. Seller tax under Section 236C became a flat 2.75% for filers, buyer tax under Section 236K fell to 1.25% for filers, and deemed income on owning more than one property under Section 7E was abolished. The other measures are covered in the Federal Budget 2026-27 income tax changes.

What if you rent the property out instead of selling?

Rent is taxed as income from property, on its own scale, and tenants such as companies must deduct tax when they pay you. Work out that deduction with the rental income tax calculator, and read the guide to tax on rental income in Pakistan for the full rules. Gains on shares and fund units follow different rules again, under the capital gains tax on securities calculator.

This calculator gives an estimate based on the Finance Act 2026. Purchase dates, improvement costs and advance tax already paid all affect the final figure, so check with the FBR or a tax adviser before you file.

Selling property this year?

We work out gains and advance tax, prepare the paperwork for transfers and file the return that settles it all. Talk to our property tax consultants, or check another figure with the income tax calculator Pakistan home page.