Federal Direct

    Section 7E Deemed Income Tax Calculator

    Deemed income tax on certain immovable capital assets (where applicable).

    Default tax year: Tax Year 2026Section 7E deems income at 5% of FMV and taxes it at 20% (effective 1%) where applicable.Model applies 1% effective estimate above PKR 25 million threshold logic.

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    Inputs

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    Section 7E estimate using 1% effective model where applicable.

    Rs 1,500,000
    05 M10 M15 M20 M25 M

    Section 7E model applies 1% effective tax where total taxable FMV exceeds PKR 25,000,000.

    Tax base

    Rs 1,500,000

    Department tax

    Rs 0

    After tax value

    Rs 1,500,000

    Effective 0.0%

    By department

    Selected department estimate

    Tax Year 2026

    Section 7E Deemed Income Tax

    1.0% effective model where property value exceeds PKR 25,000,000

    Rs 0

    Source: ITO 2001 — Section 7E (deemed income on capital assets)

    Assumption: 5% deemed income taxed at 20% = 1% effective on FMV above PKR 25M.

    Sources & Act reference

    Statutory citations and modelling notes

    Section 7E Deemed Income Tax

    ITO 2001 — Section 7E (deemed income on capital assets)

    5% deemed income taxed at 20% = 1% effective on FMV above PKR 25M.

    Rule trace

    Applied rule and official references

    Applied rule id: property-7e-punjab-v1

    Smart insight

    Estimated Section 7E Deemed Income Tax for Tax Year 2026 is Rs 0.

    Estimates only. Verify with latest Finance Act and official jurisdiction notifications before filing or payment.

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