CGT, WHT, transfer charges — in one place.
A simple, honest calculator for Pakistani property taxes. Switch between filer and non-filer to see how the rates change, slide the holding period to see CGT step down, and check the one-time charges before you commit to a transfer.
Filers (on the FBR ATL) face lower rates than non-filers across every category.
Capital gains tax (CGT) on sale
Pakistani CGT scales by holding period. Plots are typically taxed higher than developed property. Below: filer rates from the current schedule, halved over time.
- GainRs. 80,00,000
- Rate7.5%
- Tax dueRs. 6,00,000
Withholding tax on annual rent
Banks and payment agents deduct WHT at source. Rates are tiered by total annual rental income. Non-filers are taxed at materially higher rates.
- Bracket rate5.0%
- Annual WHTRs. 60,000
- Net after WHTRs. 11,40,000
One-time charges at transfer
Stamp duty, Capital Value Tax (CVT) and registration fees are due once, at the moment of transfer. Rates and bases vary by province; these are illustrative.
- Stamp duty (3%)Rs. 6,00,000
- CVT (2%)Rs. 4,00,000
- Registration fee (1%)Rs. 2,00,000
- TotalRs. 12,00,000
