Commission Structure: Rs 0.03 per share or 0.15% of the transaction value, whichever is higher (Minimum Commission by SECP).
Fixed Annual CGT Fee for local investors according to values of trades and transactions used for computation and determination of CGT as follows: |
|||
Filer | Non-Filer | ||
A | - Traded values less than Rs.100, 000. | 0 | 0 |
B | - Traded values from Rs. 100,000 and less than Rs. 5 Million. | 240 | 240 |
C | - Traded values from Rs. 5 Million and less than Rs. 10 Million. | 360 | 360 |
D | - Traded values from Rs. 10 Million and less than Rs. 50 Million. | 600 | 600 |
E | - Traded values from Rs. 50 Million and less than Rs. 100 Million. | 18,00 | 18,00 |
F | - Traded values from Rs. 100 Million and less than Rs. 500 Million. | 5,000 | 5,000 |
G | - Traded values from Rs. 500 Million and less than Rs. 1 Billion. | 20,000 | 20,000 |
H | - Traded values from Rs. 1 Billion and less than Rs. 5 Billion. | 30,000 | 30,000 |
I | - Traded values Rs. 5 Billion and above. | 50,000 | 50,000 |
Conditions for Capital Gain Tax | CGT Rate: Filer | CGT Rate: Non-Filer |
Where the security was acquired before 1st July, 2013 | 0% | 0% |
Securities Acquired before July 1, 2016. Where holding period of a security is twenty-four months or more but the security was acquired on or after 1st July, 2013 | 7.5% | 15% |
Securities Acquired on or after July 1, 2016 | 15% | 30% |
Cash settled derivatives traded on Stock Exchange | 5% | 10% |