Income tax rate on capital gains

SRO No. 383-Act/Income Tax-52/2024
Income tax on capital gains income will be charged at the following rates:
– 15% for companies, fund and trust;
– 15% for entities other than company, fund and trust, on income from securities listed under stock exchange
– For entities other than company, fund and trust, who have a stake in listed companies and earn income from dividends received from those securities, or other capital gains, in cases where
(a) capital assets are acquired or invested in within a period of 5 (five) years, the total capital income from that field will be considered as part of total income, and a regular tax rate will be applied to the total income
(b) capital assets are acquired or invested in after a period of five years, the total capital income from that field will be included if it constitutes 15% (fifteen percent) of the total income.
This SRO is effective from 01 July 2025.