Capital Gain Securities Tax Calculator Pakistan 2025-2026
This is latest Capital Gain on Securities Tax calculator as per 2025-2026 budget presented by Government of Pakistan.
Capital Gain Securities Tax Calculator
Enter Your Details
Estimate your liability with the free Capital Gain Securities Tax Calculator Pakistan for tax year 2025-2026. Whether you sold shares, mutual fund units, or PMEX futures, this guide explains how FBR capital gain on securities tax works under both the pre-July 2024 holding-period regime and the post-July 2024 ATL slab structure — so you can plan redemptions and filings with confidence.
About Capital Gain Securities Tax Calculator Pakistan
The Capital Gain Securities Tax Calculator Pakistan is a specialised online tool on taxcalculation.pk that estimates federal income tax on gains arising from the disposal of securities. It supports tax year 2025-2026 and automatically applies the correct rate set depending on when the underlying securities were originally purchased.
What is it?
It is a capital gain on securities (CGT) estimator for Pakistan. You enter your taxable capital gain in PKR, identify whether securities were acquired before 30 June 2024 or on or after 01 July 2024, and supply the category, holding period, ATL status, or legal status required by that regime. The calculator returns estimated tax payable and the applicable rate.
Purpose
Securities taxation in Pakistan changed materially from July 2024. Investors who hold legacy positions and those buying fresh securities face different rules. This calculator removes manual cross-referencing by encoding both regimes in one interface, giving retail investors, corporate treasuries, and advisers a single place to model outcomes.
Where it is used
Capital gain on securities tax applies to disposals of listed shares, debt securities, units of mutual funds, and certain commodity futures on the Pakistan Mercantile Exchange. Portfolio managers, PSX retail traders, corporate investors, and PMEX members use CGT estimates when deciding exit timing, dividend reinvestment, and year-end tax provisioning.
Who relies on it
Individual investors, associations of persons, small companies, banking companies, listed corporates, and professional firms use the tool to preview tax before filing annual returns, reconciling broker statements, or advising clients on the cost of realising gains during tax year 2025-2026.
Why this calculator exists
FBR capital gain on securities rules combine purchase-date cut-offs, taxpayer type, Active Taxpayer List status, and — for older holdings — graduated holding-period relief. A gain of Rs 2,000,000 can attract 15% under one path and a multi-bracket slab under another. Rather than searching scattered schedules, users of taxcalculation.pk run the
This is latest Capital Gain on Securities Tax calculator as per 2025-2026
budget presented by Government of Pakistan.
Capital Gain Securities Tax Calculator Pakistan 2025-2026
Capital Gain Securities Tax Calculator
Enter Your Details
What is Capital Gain on Securities Tax in Pakistan?
Capital gain on securities tax is a charge under Pakistan’s Income Tax Ordinance on profit realised when qualifying securities are sold, transferred, or otherwise disposed of at a value higher than cost. The gain — sale proceeds minus allowable cost — is taxed separately from normal salary or business income, and the applicable rate depends on who you are and when the security was acquired.
For tax year 2025-2026, the calculator recognises two distinct legal frameworks. Securities purchased before 30 June 2024 follow the legacy holding-period and purchase-category structure that rewards longer investment horizons with progressively lower rates for individuals and AOPs. Securities purchased on or after 01 July 2024 fall under a reformed regime where Active Taxpayers pay a flat 15%, while Non-Active Taxpayers face progressive slabs linked to the size of the capital gain.
Old Regime — Before 30 June 2024
Legacy holdings are taxed using seven purchase categories and, for post-July 2022 individual/AOP acquisitions, seven holding-period bands from 15% down to 0%. Companies, banks, small companies, PMEX futures, and pre-2013 individual holdings each carry fixed percentage rates independent of how long the asset was held.
New Regime — On or After 01 July 2024
Recent acquisitions are taxed using capital gain amount, ATL or Non-ATL status, and legal status. ATL taxpayers pay 15% flat. Non-ATL taxpayers face slab taxation for individuals and restricted AOPs, while companies, banks, small companies, and PMEX futures members receive entity-specific flat rates.
Key inputs the calculator uses
Understanding these fields helps you interpret results and match them to broker contract notes or FBR return schedules:
- Purchase date regime — Before 30 June 2024 (old) or on or after 01 July 2024 (new)
- Capital gain (PKR) — Taxable gain on disposal, entered as a positive rupee amount
- Purchase category — Seven options under the old regime (individual/AOP bands, companies, banking, small company, PMEX futures, pre-2013 holdings)
- Holding period — Seven duration bands affecting rate for post-July 2022 individual/AOP securities only
- ATL status — Active Taxpayer List or Non-ATL, relevant under the new regime
- Legal status — Individual, restricted AOP, small company, banking company, other company, or PMEX futures member
- Tax year — 2025-2026, the period supported by this calculator on taxcalculation.pk
Who Should Use This Calculator?
Anyone who has realised or is planning to realise a gain on securities in Pakistan during tax year 2025-2026 should use this tool. It is particularly valuable when your portfolio spans both pre- and post-July 2024 acquisitions, because each lot may fall under a different rate schedule.
-
PSX retail investors — Shareholders who trade on the Pakistan Stock Exchange and need to estimate CGT on short-term flips or long-term holdings acquired at different dates can model tax before placing sell orders.
-
Mutual fund unit holders — Investors redeeming open-end or closed-end fund units can preview tax on the capital gain component reported by the asset management company or calculated from NAV movement.
-
Corporate treasury teams — Listed and unlisted companies holding strategic equity stakes can estimate the 29% corporate rate, or compare outcomes if securities were acquired under the new ATL flat regime.
-
Banking companies — Institutions subject to the 39% capital gain rate on securities can provision tax accurately when rebalancing investment portfolios during the year.
-
AOPs and professional firms — Partnerships, including professional firms prohibited from incorporating, can test both the old holding-period path and the new Non-ATL slab structure, including the higher 45% top bracket for restricted AOPs.
-
Tax consultants and accountants — Advisers preparing client computations for tax year 2025-2026 use quick estimates during review meetings, especially when reconciling multiple purchase lots with different acquisition dates.
If you are uncertain whether a particular instrument qualifies as a security for CGT purposes, or whether a specific exemption applies to your transaction, consult a qualified tax professional. This calculator produces estimates from the inputs you provide and does not replace personalised legal or tax advice.
Why Use This Capital Gain Securities Tax Calculator?
Manually computing capital gain on securities tax means identifying the purchase-date regime, locating the correct FBR rate, applying holding-period relief or Non-ATL slabs, and rounding the result. Our calculator performs every step instantly and displays capital gain, applicable rate, and tax payable in a clear summary panel.
Dual-regime accuracy
The tool encodes both the pre-30 June 2024 holding-period framework and the post-01 July 2024 ATL slab structure exactly as configured for tax year 2025-2026 on taxcalculation.pk.
Instant results
Select your purchase-date regime, enter capital gain, choose category or legal status, and press Calculate to see tax payable and the effective rate within seconds.
Smarter exit timing
Under the old regime, holding one year longer can drop the rate from 15% to 12.5% or lower. The calculator helps you quantify the tax saving before deciding whether to defer a sale.
Mobile-friendly design
The responsive layout works on trading desks, office desktops, and smartphones — useful when reviewing portfolio gains away from your primary workstation.
Official rate structure
Purchase categories, holding periods, ATL flat rates, Non-ATL slabs, and entity-specific percentages reflect the FBR capital gain on securities framework built into the calculator.
ATL vs Non-ATL comparison
Under the new regime, toggle between Active Taxpayer and Non-Active Taxpayer at the same gain to see how list status changes liability — a practical input for ATL renewal planning.
Better portfolio decisions
Knowing projected CGT before executing trades helps investors compare net proceeds across different lots acquired at different dates and under different legal regimes.
Protected server calculation
Tax formulas and rate tables execute securely on the server. Calculation logic stays out of the browser, delivering consistent results on every request.
How is the Calculation Performed?
The Capital Gain Securities Tax Calculator first determines which regime applies based on whether securities were purchased before 30 June 2024 or on or after 01 July 2024. It then multiplies your capital gain by the applicable rate — or applies progressive slab formulas for Non-ATL taxpayers under the new regime — and rounds tax payable to the nearest whole rupee.
Purchase Date Regime
Your first selection routes the calculator to one of two independent logic paths:
- Before 30 June 2024 — Old calculator with purchase category, holding period (where applicable), and capital gain in PKR
- On or After 01 July 2024 — New calculator with capital gain, ATL/Non-ATL status, and legal status
The purchase date of the specific lot being sold — not the sale date alone — determines which path applies.
Capital Gain Amount (PKR)
Enter the taxable capital gain on disposal in Pakistani Rupees. This is the profit component after allowable cost — not gross sale proceeds. Only positive numeric values are accepted; commas are added automatically for readability.
Under the new Non-ATL slab regime, the gain amount itself determines which bracket applies. Under the old regime, the gain is multiplied by a flat or holding-period rate.
Old Regime — Purchase Category & Holding Period
For securities purchased before 30 June 2024, select one of seven purchase categories. Holding period applies to the post-July 2022 individual/AOP category only:
- On or After 01 July 2022 — Individual / AOP — Rate depends on holding period (see table below)
- Before 01 July 2022 — Individual / AOP — Fixed 12.5%
- Companies — Fixed 29%
- Banking Company — Fixed 39%
- Small Company — Fixed 20%
- Future Commodity Contract (PMEX member) — Fixed 5%
- Before 01 July 2013 — Individual / AOP — 0% (exempt)
| Holding Period | Tax Rate |
|---|---|
| Does not exceed one year | 15% |
| Exceeds one year but not two years | 12.5% |
| Exceeds two years but not three years | 10% |
| Exceeds three years but not four years | 7.5% |
| Exceeds four years but not five years | 5% |
| Exceeds five years but not six years | 2.5% |
| Exceeds six years | 0% |
Old regime formula: Tax Payable = Capital Gain × Applicable Rate. For pre-July 2013 individual/AOP holdings, tax is zero regardless of gain size.
New Regime — ATL Status, Legal Status & Slabs
For securities purchased on or after 01 July 2024, Active Taxpayers pay a flat 15% on the full capital gain. Non-ATL taxpayers follow slab or entity rates based on legal status:
| Capital Gain (PKR) | Tax Formula — Individuals & Other AOPs | Top Rate — Restricted AOP |
|---|---|---|
| Up to Rs 1,200,000 | 15% of gain | 15% of gain |
| Rs 1,200,001 – 1,600,000 | Rs 180,000 + 20% of excess over Rs 1.2M | Rs 180,000 + 20% of excess over Rs 1.2M |
| Rs 1,600,001 – 3,200,000 | Rs 260,000 + 30% of excess over Rs 1.6M | Rs 260,000 + 30% of excess over Rs 1.6M |
| Rs 3,200,001 – 5,600,000 | Rs 740,000 + 40% of excess over Rs 3.2M | Rs 740,000 + 40% of excess over Rs 3.2M |
| Above Rs 5,600,000 | Rs 1,700,000 + 40% of excess over Rs 5.6M | Rs 1,700,000 + 45% of excess over Rs 5.6M |
| Legal Status | Non-ATL Rate |
|---|---|
| Small Company | 20% |
| Banking Company | 39% |
| All Other Companies | 29% |
| Future commodity contracts (PMEX members) | 5% |
New regime summary: ATL = Capital Gain × 15%. Non-ATL individuals and AOPs use progressive slabs. Non-ATL restricted AOPs share the same slabs but pay 45% (not 40%) on gains above Rs 5.6 million. Entity types use their flat percentage regardless of gain size.
Calculator Benefits
Whether you are closing your first PSX trade or managing a diversified securities book, this Pakistan capital gain on securities tax calculator delivers practical advantages for compliance and portfolio planning during tax year 2025-2026.
-
Latest 2025-2026 Rates Covers both pre-July 2024 holding-period rates and post-July 2024 ATL slab structures in one tool.
-
Accurate Estimates Applies purchase category, holding period, ATL status, and legal status in the correct order every time.
-
Instant Calculation View capital gain, applicable rate, and tax payable immediately after clicking Calculate.
-
Mobile Friendly Responsive cards and inputs adapt cleanly to phones, tablets, and desktop screens.
-
Completely Free No registration, subscription, or payment required — use the tool as often as you need on taxcalculation.pk.
-
Easy to Use Clear regime toggle, guided inputs, and a live summary panel make the process straightforward for non-specialists.
-
Fast Scenario Testing Reset and recalculate with different holding periods, categories, or ATL status in seconds for side-by-side comparison.
-
Reliable Logic Server-side calculation protects formulas from tampering and ensures consistent output across sessions.
-
Copy & Share Results Export your calculation summary for internal records, client emails, or annual return preparation.
Frequently Asked Questions
Common questions about FBR capital gain on securities tax in Pakistan and how to use this calculator effectively for tax year 2025-2026.
What is the Capital Gain Securities Tax Calculator Pakistan?
It is a free online tool on taxcalculation.pk that estimates capital gain tax on securities disposals in Pakistan for tax year 2025-2026. You select the purchase-date regime, enter your capital gain in PKR, and provide category, holding period, ATL status, or legal status as required. The calculator returns estimated tax payable and the applicable rate.
Which tax year does this calculator support?
This calculator is configured for tax year 2025-2026. Rates, purchase categories, holding periods, ATL slabs, and entity percentages reflect the FBR capital gain on securities framework applicable to that period.
What is the difference between the old and new regime?
Securities purchased before 30 June 2024 use the old regime with seven purchase categories and holding-period relief for post-July 2022 individual/AOP holdings. Securities purchased on or after 01 July 2024 use the new regime with ATL flat 15% taxation or Non-ATL progressive slabs depending on legal status. The calculator applies the correct path based on your first selection.
How does holding period affect tax under the old regime?
For individual and AOP securities purchased on or after 01 July 2022, the rate declines as holding period lengthens — from 15% for holdings of one year or less down to 0% for holdings exceeding six years. Other purchase categories use fixed rates regardless of holding period.
What rate applies to Active Taxpayers under the new regime?
Active Taxpayers (ATL) pay a flat 15% on the full capital gain amount for securities purchased on or after 01 July 2024, regardless of legal status. Select ATL and enter your gain to see tax payable instantly.
How are Non-ATL slab rates calculated?
Non-ATL individuals and other AOPs pay progressive tax: 15% up to Rs 1.2 million, then Rs 180,000 plus 20% of excess up to Rs 1.6 million, Rs 260,000 plus 30% of excess up to Rs 3.2 million, Rs 740,000 plus 40% of excess up to Rs 5.6 million, and Rs 1,700,000 plus 40% of excess above Rs 5.6 million. Restricted AOPs use the same slabs but 45% on the excess above Rs 5.6 million.
What rates apply to companies and banks?
Under the old regime, companies pay 29%, banking companies 39%, and small companies 20%. Under the new Non-ATL regime, the same entity rates apply: 29% for other companies, 39% for banking companies, and 20% for small companies. PMEX futures members pay 5% in both relevant categories.
Are pre-July 2013 securities still exempt?
Yes. Under the old regime, individual and AOP securities purchased before 01 July 2013 are taxed at 0% on capital gain. Select the “Before 01 July 2013 — Individual / AOP” purchase category and enter your gain to confirm zero tax payable.
Does this calculator replace professional tax advice?
No. This tool provides estimates for planning and educational purposes. Actual tax may depend on cost basis adjustments, exemptions, FBR notifications, loss set-off rules, and filing positions. Always verify results with a qualified tax professional before filing returns or making financial decisions.
Can I use this calculator on my mobile phone?
Yes. The calculator and this content page are fully responsive. You can enter capital gain, select options, and view results on smartphones, tablets, and desktop computers without installing any application.
What outputs does the calculator show?
After calculation, you see capital gain amount, applicable tax rate (or slab description), and tax payable in PKR. The live summary panel and result cards display the same values for easy reference and export.
How do I add the calculator to my WordPress page?
Install the Capital Gain Securities Tax Calculator plugin and place the shortcode
This is latest Capital Gain on Securities Tax calculator as per 2025-2026
budget presented by Government of Pakistan.
Capital Gain Securities Tax Calculator Pakistan 2025-2026
Capital Gain Securities Tax Calculator
Enter Your Details
Should I use the old or new regime for my sale?
Use the regime matching the original purchase date of the securities being sold, not the sale date alone. If you hold multiple lots acquired at different times, calculate each lot separately — older lots may fall under holding-period rates while newer lots follow the ATL slab structure.
What is capital gain amount in this calculator?
Capital gain amount is the taxable profit on disposal of securities — generally sale proceeds minus allowable cost — entered as a positive PKR figure. It is not gross sale value. Broker statements or fund redemption confirmations often show this figure separately from principal returned.
Can I compare ATL and Non-ATL outcomes under the new regime?
Yes. Run the calculation once with ATL selected, note the results, then reset and recalculate with Non-ATL at the same capital gain and legal status. The difference shows how Active Taxpayer List membership affects your estimated CGT exposure on post-July 2024 securities.
Disclaimer
Informational use only. The Capital Gain Securities Tax Calculator Pakistan and the content on this page are provided for general information and planning purposes on taxcalculation.pk. Results are estimates based on the inputs you supply and the FBR capital gain on securities rate structure configured for tax year 2025-2026.
Not official FBR advice. This tool does not represent an official ruling, assessment, or communication from the Federal Board of Revenue or any government authority. Actual tax may differ due to cost basis adjustments, capital loss set-off, exemptions, special notifications, treaty provisions, or changes in law after publication.
Verify before acting. Tax laws and FBR circulars are updated periodically. Before filing returns, executing trades, or making financial commitments, confirm applicable rates, purchase categories, holding periods, and ATL status with a qualified chartered accountant, tax adviser, or directly through official FBR channels.
No liability. taxcalculation.pk and the creators of this calculator accept no responsibility for decisions made solely on the basis of calculator output or this accompanying content. Use professional advice for matters affecting your legal or tax position.