Pakistan Property Tax Calculator (236C/236K) 2026
Estimate advance tax on buying or selling property in Pakistan under Section 236C (seller) and 236K (buyer), by filer status.
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In short
For Tax Year 2027 (from 1 July 2026) Pakistan charges advance tax on property transactions of 1.25% from a buyer on the Active Taxpayers List (10.5%, 14.5% or 18.5% for non-filers depending on the value band) under Section 236K, and 2.75% from a filer seller (11.5% non-filer) under Section 236C — so a filer buying a PKR 20 million house pays PKR 250,000 against PKR 2.1 million for a non-filer. Both are adjustable against annual tax.
Who this is for: Buyers and sellers of property in Pakistan estimating advance tax under Sections 236C and 236K.
What Section 236C and 236K cover
Section 236C is advance tax collected from the seller at the time of registering/transferring immovable property. Section 236K is advance tax collected from the buyer at the time of purchase/transfer. Both are advance/withholding taxes — adjustable against your final tax liability when you file your annual return.
Rates depend on your status on the Active Taxpayer List (ATL):
- Active filer: the lowest rate.
- Non-filer: the highest rate, sometimes significantly so.
For non-filer buyers the rate is value-banded — 10.5% up to PKR 50 million, 14.5% to PKR 100 million, 18.5% above — while filers pay a flat 1.25% to buy and 2.75% to sell. The tax is charged on the fair market value notified by FBR (or the DC value, or the declared consideration if higher).
Assumptions
- A single rate for the value band applies to the whole value (not progressive slabs).
- Rates per the FBR TY2027 withholding card (Finance Act 2026): 236K 1.25% filer / 10.5–18.5% non-filer by band; 236C 2.75% / 11.5%.
- Overseas-Pakistani relief and provincial stamp duty are not modelled.
Worked example
Seller (236C), filer: 60,000,000 × 2.75% = PKR 1,650,000; non-filer 11.5% = PKR 6,900,000.
Buyer (236K), filer: 60,000,000 × 1.25% = PKR 750,000; non-filer in the PKR 50–100 million band 14.5% = PKR 8,700,000 — being on the ATL saves the buyer PKR 7.95 million.
Frequently asked questions
Is this tax refundable?
236C/236K are advance/withholding taxes, adjustable against your final annual income tax liability — they are not necessarily a final, non-adjustable tax (unlike some other withholding taxes). Confirm treatment with a tax consultant.
What value should I use — market value or FBR value?
The tax is calculated on the higher of the FBR-notified value (or DC/district value where an FBR value hasn't been notified) and the declared transaction value in many cases. Confirm which value applies to your specific property/area with FBR or a tax consultant.
Do overseas Pakistanis get any relief?
Some overseas Pakistanis (holding a POC/NICOP and filing returns) may qualify for reduced rates or exemptions under specific FBR notifications — this calculator does not model those; check current rules if this applies to you.
What is the difference between filer and non-filer rates?
Non-filers pay a much higher advance tax at the time of transaction; becoming an active filer before the transfer date reduces it.
Is 236C tax refundable?
It is adjustable against your final tax liability for the year, so a filer with little other tax can claim it back through the return.
People also ask
What tax does a buyer pay on property in Pakistan?
Advance tax under Section 236K at 1.25% of the FBR value for filers on the ATL and 10.5–18.5% for non-filers depending on value, plus provincial stamp duty, CVT where applicable and registration fees.
What tax does a seller pay on property in Pakistan?
Advance tax under Section 236C at 2.75% for filers and 11.5% for non-filers, adjustable against capital gains tax on the sale.
How much is stamp duty on property in Punjab?
Provincial stamp duty and registration fees are set by each province on the DC rate — typically a few percent of value in Punjab; enter your province's current rate in the calculator.
Is capital gains tax payable on property in Pakistan?
Yes — on the gain from sale at rates depending on holding period and filer status under the Finance Act in force; see the capital gains calculator for the current schedule.
What is FBR value versus DC value?
The FBR notifies valuation tables for federal taxes; provinces use DC (collector) rates for stamp duty — the two differ, and the calculator uses the FBR value for 236C/236K.
Do non-filers pay more on property?
Much more: 236K rises from 1.25% to 10.5–18.5% and 236C from 2.75% to 11.5%, which is the single biggest reason to be on the Active Taxpayers List before buying or selling.
Is there tax on gifting property to a family member?
Transfers to close relatives by gift are generally exempt from 236C/236K when no consideration is paid, but provincial stamp duty may still apply.
Who pays the property tax at registration?
The buyer pays 236K, stamp duty and registration; the seller pays 236C — both are collected by the registrar before the transfer is recorded.
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