Shares Capital Gains Tax Calculator Pakistan 2026-27

When you sell shares on the Pakistan Stock Exchange (PSX) at a profit, you are subject to Capital Gains Tax (CGT) on the profit you make. The Capital Gains Tax Calculator Pakistan 2026-27 helps you work out exactly how much tax you owe when you sell shares — whether you are a frequent trader or a long-term investor. The tax rate depends entirely on when you bought the shares, not on how much profit you made or how long you held them (for purchases after certain dates). With the Finance Act 2026 leaving the share CGT rates unchanged from 2025-26, but with important distinctions based on purchase dates and filer status, understanding your capital gains tax liability before you sell has never been more important. The NCCPL collects this tax and issues a certificate, and this calculator gives you an accurate estimate of what you will pay and what you will keep from your sale.

What Is the Capital Gains Tax Calculator and Who Is It For?

The Capital Gains Tax Calculator computes the tax on the profit from selling shares listed on the Pakistan Stock Exchange (PSX). It is built for:

• Share investors – individuals who buy and sell shares on the PSX, whether as a side investment or a primary activity.
• Active traders – those who trade frequently and need to estimate their tax liability on each profitable trade.
• Long-term investors – holding shares for years and wanting to understand the tax implications when they eventually sell.
• Filers and non-filers – understanding the difference in tax treatment based on their ATL status.
• Investors with shares bought across different periods – the rate depends on when you bought, so understanding your portfolio's tax profile is essential.

The tool applies the correct CGT rate based on your purchase date, filer status, and holding period (for shares bought between 2022-2024). It calculates tax only on the profit (sale price minus purchase price), never on the full sale amount.

What's New in FY 2026-27 for Capital Gains Tax on Shares?

The Finance Act 2026 left the share CGT rates unchanged from the previous year, but with one important amendment:

• Rates remain unchanged from the 2025-26 structure — no new rate changes were introduced for 2026-27.
• Non-filer exemption removed — the exemption in Tenth Schedule rule 10(y) was removed, meaning non-filers are now fully subject to the applicable rates.
• Purchase date determines the rate — three distinct regimes now apply based on when you bought the shares:
  • Bought before 1 July 2013: 0% tax (completely exempt).
  • Bought 1 July 2013 to 30 June 2022: 12.5% for filers, 25% for non-filers.
  • Bought 1 July 2022 to 30 June 2024: Sliding scale based on holding period (0% to 15% for filers).
  • Bought 1 July 2024 to 30 June 2025: 15% for filers, 30% for non-filers.
  • Bought on or after 1 July 2025: 15% for both filers and non-filers (equal treatment).

Capital Gains Tax Rates for Shares – Complete Table (2026-27)

Your CGT rate is fixed by the day you bought the shares. The table below shows the full rates applicable for sales in 2026-27:

Tax is charged only on the profit (sale price minus purchase price), never on the full sale amount.

How to Use the Capital Gains Tax Calculator

1. Enter the purchase price: The total amount you paid to buy the shares (excluding brokerage and fees). If bought in multiple lots, add them together.
2. Enter the sale price: The total amount you received when selling the shares (before brokerage and fees are deducted).
3. Select the purchase date: The date you bought the shares — this determines your tax rate.
4. Select the sale date: The date you sold the shares — this determines the tax year and whether you have held them long enough for certain rates.
5. Select your filer status: Choose Filer or Non-Filer.
6. Click "Calculate": You instantly see the capital gain, applicable rate, tax, and the profit you keep.

Step-by-Step Example Calculation

Let's say you are a filer who bought shares for Rs. 2,000,000 on 1 August 2025 and sold them for Rs. 3,000,000 on 15 June 2026.

• Purchase price: Rs. 2,000,000
• Sale price: Rs. 3,000,000
• Capital gain (profit): Rs. 3,000,000 − Rs. 2,000,000 = Rs. 1,000,000
• Purchase date: 1 August 2025 (on or after 1 July 2025)
• Tax year: 2025-26 (sale date falls in the year ending 30 June 2026)
• Applicable rate (filer, bought on/after 1 July 2025): 15%
• Capital gains tax: 15% × Rs. 1,000,000 = Rs. 150,000
• Profit you keep: Rs. 1,000,000 − Rs. 150,000 = Rs. 850,000
• Effective tax rate: 15%

If you were a non-filer: For shares bought on or after 1 July 2025, non-filers also pay 15% — the rate is now equal. For shares bought between 2024-2025, non-filers would pay 30% (double).

Filer vs. Non-Filer Comparison

The difference between filer and non-filer rates depends entirely on when you bought the shares. For shares bought on or after 1 July 2025, the rates are equal (15% for both). For shares bought between 1 July 2024 and 30 June 2025, non-filers pay double (30% vs 15%).

Important: NCCPL Collection and Certificate

The National Clearing Company of Pakistan Limited (NCCPL) is responsible for collecting Capital Gains Tax on share sales. Here's what you need to know:

• NCCPL collects the tax directly from your sale proceeds at the time of transaction, based on its own records.
• NCCPL issues a certificate each year showing the tax collected, which you must use when filing your income tax return.
• The calculator is an estimate — NCCPL's official figure may differ slightly as it allows a small standard amount for costs and uses its own trade records.
• Use the NCCPL certificate when filing your return — the amount shown there is the official tax you have paid.

Frequently Asked Questions (FAQs)

Disclaimer: This calculator and guide are for informational and educational purposes only. Tax laws are subject to change, and individual circumstances may vary. NCCPL calculates the official tax based on its own trade records and issues certificates accordingly — the figures shown here are estimates to help you plan. The Federal Board of Revenue (FBR) is the authoritative source for tax regulations in Pakistan. For personalised tax advice, please consult a qualified tax professional or chartered accountant.