Pakistan Property Purchase Cost Calculator 2026-27
The full cost of buying or selling property in Pakistan: buyer and seller advance tax (236K / 236C) for filers and non-filers at the 2026-27 rates, stamp duty, registration, CVT, society transfer fee and agent commission.
| Taxable value used | — |
|---|---|
| Buyer advance tax (s.236K) | — |
| Seller advance tax (s.236C) | — |
| Stamp duty + registration + CVT | — |
| TMA / society transfer | — |
| Agent and legal | — |
| Buyer total / as % of price | — |
| Seller total (tax + agent) | — |
| Filer saving on this deal | — |
In short
Buying property in Pakistan in 2026-27 costs a filer 1.25% advance tax (section 236K) plus provincial stamp duty and registration of roughly 2–5% of the DC value, society transfer fees and 1% agent commission — about 4.5–7% of the price; non-filers pay 10.5% to 18.5% advance tax instead. Sellers pay 2.75% (11.5% non-filer) under section 236C plus commission, before capital gains tax.
Who this is for: Buyers, sellers, overseas Pakistanis and agents budgeting the full cost of a property transfer, and non-filers weighing what filing saves.
Every cost of buying or selling property in Pakistan
Three layers of charges apply to a property transfer. Federal advance tax is collected by the registrar or housing society before transfer: the buyer pays 1.25% of the FBR fair-market value if on the Active Taxpayers List (10.5%, 14.5% or 18.5% by value band if not), and the seller pays 2.75% (11.5% non-filer) — both adjustable against the year's tax. Provincial stamp duty, registration fee and CVT are charged on the DC (collector) value — roughly 2–5% depending on the province and whether the property is urban. The society or TMA charges its own transfer fee, and agents conventionally take 1% from each side.
- Filer vs non-filer: on a PKR 25 million purchase a filer pays PKR 312,500 of advance tax; a non-filer PKR 2,625,000. Filing a nil return before the transfer date is the single biggest saving available.
- Which value: the FBR valuation table value (or declared price if higher) for federal tax; the DC rate for provincial duties. Both are often well below market price.
- Overseas Pakistanis holding a POC/NICOP who file are treated as filers; non-resident non-filers can apply for the ATL rate through the IRIS exemption route.
- Capital gains tax on the seller's profit is separate: 15% for property bought on or after 1 July 2024, or the holding-period scale (0–15%) for earlier purchases.
Assumptions
- Federal tax base = higher of price and FBR value; 236K 1.25% (filer) or 10.5% / 14.5% / 18.5% by band (non-filer); 236C 2.75% / 11.5%.
- Provincial duties = (stamp + registration + CVT) % × DC value (or price); agent commission % × price for each side.
- Buyer total = 236K + provincial + society + agent + legal; seller total = 236C + agent (before capital gains tax).
Worked example
Buyer advance tax 1.25% = PKR 312,500; stamp + registration 2% = PKR 500,000; society PKR 50,000; agent 1% PKR 250,000; legal PKR 30,000 → buyer's total PKR 1,142,500 (4.57% of price). Seller: 2.75% = PKR 687,500 + PKR 250,000 commission = PKR 937,500. A non-filer buyer would pay PKR 2,625,000 of advance tax instead — PKR 2.31 million more.
Frequently asked questions
How much tax does a buyer pay on property in Pakistan in 2026-27?
1.25% of the FBR value if on the Active Taxpayers List; non-filers pay 10.5% up to PKR 50 million, 14.5% to PKR 100 million and 18.5% above, under section 236K from 1 July 2026.
How much tax does the seller pay?
2.75% of the consideration or FBR value under section 236C for filers (11.5% for non-filers), credited against the capital gains tax due in the return.
What is the stamp duty on property in Punjab?
Commonly 1% stamp duty plus 1% registration fee on the DC value for urban property (lower for rural), with CVT abolished in Punjab; Sindh and KP have their own schedules — enter your province's rates.
Is 236K tax refundable?
It is adjustable: a filer sets it off against the year's income tax and can claim any excess as a refund through the return.
Can a non-filer buy property in Pakistan?
Restrictions introduced in 2025 bar non-filers from registering property above specified values; below that they pay the much higher advance tax. Becoming a filer before the transfer removes both problems.
Which value is the tax charged on?
The higher of the FBR valuation-table value for the area and the declared price (for federal tax); provincial duties use the DC rate.
How much does it cost to transfer a plot in DHA or Bahria?
Society transfer fees run from roughly PKR 50,000 to several hundred thousand depending on plot size and phase, on top of the federal advance tax and any provincial duty on registered plots — enter the society's current fee schedule.
Is the FBR value or market value used?
The FBR valuation table value for the area (or the declared price if higher) for federal tax; provincial duties use the DC rate — both are usually below market price.
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