FBR Capital Gain Tax for Property Sellers in Pakistan-2025
The tax a seller pays to the Federal Board of Revenue (FBR) depends on their tax filing status. There are three main categories:
- Active Filer: Regularly files tax returns on time.
- Late Filer: Either recently became a filer or has a history of inconsistent filings.
- Non-Filer: Has not registered or submitted any tax returns.
Tax Rates Based on Property Value
| Property Value | Active Filer | Late Filer | Non-Filer |
|---|---|---|---|
| Less than 5 Crore | 4.5% | 7.5% | 11.5% |
| 5 – 10 Crore | 5% | 8.5% | 11.5% |
| Above 10 Crore | 5.5% | 9.5% | 11.5% |
Example:
If a seller sells a property worth PKR 1 Crore:
• Active Filer pays PKR 4.5 Lacs
• Late Filer pays PKR 7.5 Lacs
• Non-Filer pays PKR 11.5 Lacs
If a seller sells a property worth PKR 1 Crore:
• Active Filer pays PKR 4.5 Lacs
• Late Filer pays PKR 7.5 Lacs
• Non-Filer pays PKR 11.5 Lacs