Capital Gains Tax (CGT) on the disposal of immovable property in Pakistan is charged under the Income Tax Ordinance based on how long you held the property before selling. The tax rate decreases the longer you hold the asset, and open plots, constructed properties, and flats each follow slightly different rate schedules. For property held beyond 6 years, no capital gains tax applies at all. Use the table below to check the applicable rate for your holding period and property type before you sell.
Capital Gains on Disposal of Immoveable Property Tax Calculator 2025
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| Holding Period | Open Plots | Constructed Property | Flats |
|---|---|---|---|
| ≤ 1 Year | 15% | 15% | 15% |
| > 1 Year, ≤ 2 Years | 12.5% | 10% | 7.5% |
| > 2 Years, ≤ 3 Years | 10% | 7.5% | 0% |
| > 3 Years, ≤ 4 Years | 7.5% | 5% | 0% |
| > 4 Years, ≤ 5 Years | 5% | 0% | 0% |
| > 5 Years, ≤ 6 Years | 2.5% | 0% | 0% |
| > 6 Years | 0% | 0% | 0% |
Want to estimate the tax on your capital gains instantly? Try our free Capital Gain Tax Calculator for Pakistan.
