Enter an amount to see the result.
Short answer: For tax year 2026-27, a buyer on the Active Taxpayers List pays 1.25% advance tax under section 236K on the FBR value of the property, and a seller on the list pays 2.75% under section 236C on the sale price or FBR value, whichever is higher. If you are not on the list, the buyer pays 10.5% to 18.5% and the seller pays 11.5%. On top of that, a seller may owe capital gains tax: 15% of the gain for property bought on or after 1 July 2024, and 0% to 15% by holding period for older property.
Key takeaways
- 236K for buyers is now a flat 1.25% for filers, down from 1.5% to 2.5% last year.
- 236C for sellers is now a flat 2.75% for filers, down from 4.5% to 5.5%.
- Non filers pay 10.5%, 14.5% or 18.5% as buyers and 11.5% as sellers.
- The separate “late filer” rates were removed, and section 7E deemed income tax was abolished from tax year 2027.
- Capital gains tax is 15% for property bought from 1 July 2024; older property still uses the holding period table.
- Both advance taxes are adjustable against your final income tax.
How to use this property tax calculator
Pick whether you are buying or selling, enter the FBR value of the property, and choose your status on the Active Taxpayers List (ATL). Sellers can also enter the agreed price, what they paid, the purchase date, the sale date and the property type. The calculator shows the advance tax collected at transfer, an estimate of capital gains tax, any extra tax due with your return, and the total federal income tax on the deal.
Every rate comes from the Income Tax Ordinance 2001 as amended up to 30 June 2026, which I checked against FBR’s withholding rate card for tax year 2027.
Which value is property tax charged on?
Section 68 lets FBR notify valuation tables, the fair market value of property area by area. Where FBR has not notified a value for your area, the value fixed for stamp duty by the district revenue authority, the DC rate, is used. The law then sets a floor: the consideration for 236C, the value for 236K and the sale price used for capital gains cannot be less than that fair market value.
- Buyer (236K): charged on the fair market value, which is the FBR value.
- Seller (236C) and capital gains: charged on the actual price or the FBR value, whichever is higher.
FBR values differ for every city, sector and street, so I do not hard code them. Look up your area in the latest FBR valuation table, or ask the registrar or society office, and enter that figure.
236K tax rate 2026-27 (buyer)
Whoever registers or attests the transfer (the sub registrar, a housing authority, a society or a developer) collects this tax from the buyer. The Finance Act 2026 replaced the old slabs with one rate for filers in Division XVIII of the First Schedule. Non filer rates come from the Tenth Schedule.
| FBR value of property | On ATL | Not on ATL |
|---|---|---|
| Up to Rs 50 million | 1.25% | 10.5% |
| Over Rs 50 million up to Rs 100 million | 1.25% | 14.5% |
| Over Rs 100 million | 1.25% | 18.5% |
The non filer rates were set by the Finance Act 2025 and did not change this year. They are not marginal: the rate for the slab your value falls in applies to the whole value.
| Buyer | FBR value | Rate | 236K tax |
|---|---|---|---|
| On ATL | Rs 20,000,000 | 1.25% | Rs 250,000 |
| Not on ATL | Rs 20,000,000 | 10.5% | Rs 2,100,000 |
| Not on ATL | Rs 75,000,000 | 14.5% | Rs 10,875,000 |
| Not on ATL | Rs 120,000,000 | 18.5% | Rs 22,200,000 |
On a Rs 2 crore house, being on the ATL saves the buyer Rs 1,850,000 at the registry. Filing a return before you buy is the cheapest step in the whole deal.
On a Rs 2 crore property, a filer buyer pays Rs 250,000 under 236K and a non filer pays Rs 2,100,000.
Instalment plans: under section 236K(3), a developer collecting instalments for a property to be transferred later collects this tax with the instalments, and it is not charged again at transfer. Overseas Pakistanis who pay through a Foreign Currency Value Account or NRP Rupee Value Account get the tax treated as final.
236C tax rate (seller)
The same registering authority collects 236C from the seller on the gross consideration. Division X of the First Schedule now has one rate for filers whatever the value, and the Tenth Schedule sets the non filer rate.
| Seller status | 236C rate, tax year 2027 | Tax year 2026 rate |
|---|---|---|
| On ATL | 2.75% | 4.5%, 5% or 5.5% by value |
| Not on ATL | 11.5% | 11.5% (unchanged) |
236C applies however long you held the property. The old rule that skipped it after four years was removed in 2022. If you buy and sell within the same tax year (1 July to 30 June), the 236C collected becomes minimum tax, so you cannot get any of it back.
Budget speech versus law: FBR’s budget Salient Features said the buyer’s rate would be a flat 1.5%. The final Ordinance text and FBR’s rate card both say 1.25%. Many pages still quote the budget figure. This calculator uses the enacted 1.25%.
Capital gains tax on property in Pakistan 2026
Section 37(1A) taxes the gain on selling immovable property at the rates in Division VIII of Part I of the First Schedule. The gain is the sale consideration (not less than the FBR value) minus your cost. The Finance Act 2026 did not change these rates, but it did add one cost rule: for inherited property, your cost is the FBR value when the property was transferred to you (section 76(8A)).
Property bought on or after 1 July 2024
Holding period no longer matters. A seller on the ATL pays 15% of the gain. A seller who is not on the ATL is taxed at the normal income tax rates for individuals, but never less than 15%. The calculator shows 15% as the minimum and warns that your real rate may be higher.
Property bought on or before 30 June 2024
The old table still applies, by holding period and property type. These rates are the same for filers and non filers.
| Holding period | Open plot | Constructed property | Flat |
|---|---|---|---|
| Up to 1 year | 15% | 15% | 15% |
| Over 1, up to 2 years | 12.5% | 10% | 7.5% |
| Over 2, up to 3 years | 10% | 7.5% | 0% |
| Over 3, up to 4 years | 7.5% | 5% | 0% |
| Over 4, up to 5 years | 5% | 0% | 0% |
| Over 5, up to 6 years | 2.5% | 0% | 0% |
| Over 6 years | 0% | 0% | 0% |
How 236C and capital gains tax work together
The 236C collected at the registry is advance tax. In your return you work out the capital gains tax, and the 236C already paid is adjusted against it. If the gains tax is higher, you pay the difference with the return. If 236C is higher, the extra can be adjusted against other income tax you owe that year, except in the same tax year flip case where it is minimum tax. So the total federal tax on a sale is the higher of the two, unless you can use the extra 236C elsewhere.
| Seller case | Taxed value | 236C | Gain | CGT | Total |
|---|---|---|---|---|---|
| Filer, house bought Jan 2025 for Rs 2.4 crore, sold Sept 2026 for Rs 3 crore (FBR value Rs 2.5 crore) | Rs 30,000,000 | Rs 825,000 | Rs 6,000,000 | 15%: Rs 900,000 | Rs 900,000 (Rs 75,000 more with return) |
| Filer, house bought Jan 2023 for Rs 3 crore, sold July 2026 for Rs 4 crore | Rs 40,000,000 | Rs 1,100,000 | Rs 10,000,000 | 5%: Rs 500,000 | Rs 1,100,000 |
| Filer, flat bought March 2022 for Rs 90 lakh, sold Aug 2026 for Rs 1.5 crore | Rs 15,000,000 | Rs 412,500 | Rs 6,000,000 | 0% | Rs 412,500 |
| Non filer, open plot bought June 2021 for Rs 60 lakh, sold Aug 2026 for Rs 1 crore, FBR value Rs 1.2 crore | Rs 12,000,000 | Rs 1,380,000 | Rs 6,000,000 | 2.5%: Rs 150,000 | Rs 1,380,000 |
The last row shows two traps at once. The plot sold for Rs 1 crore, but tax is on the higher FBR value of Rs 1.2 crore. And as a non filer, the seller paid Rs 1,380,000 under 236C on a gains tax bill of Rs 150,000. Filing a return lets you claim that difference back against your tax.
Stamp duty and provincial charges in 2026-27
On top of federal income tax, the province or the Islamabad administration charges stamp duty when the sale deed is registered. The buyer normally pays it. I only built in rates I could read in the law itself.
| Where | Stamp duty on a sale deed | Charged on | Law |
|---|---|---|---|
| Islamabad (ICT) | 1% | Value of the property | Stamp Act Article 23, Finance Act 2025 |
| Khyber Pakhtunkhwa, urban or agricultural | 1% | Value of the property | Article 23(a) and (b), KP Finance Act 2024 |
| Khyber Pakhtunkhwa, other areas | 2% | Value of the property | Article 23(c) |
| KP society or authority plot transfer | 1% | Higher of FBR and DC value | Article 6(A), KP Finance Act 2025 |
| Sindh | 2% | Higher of valuation table and declared value | Article 16(A), Sindh Finance Act 2024 |
Khyber Pakhtunkhwa also charges capital value tax of 1% of the recorded land value on urban houses and plots of one kanal or 500 square yards and above, and on commercial property, plus Rs 10 per square foot of covered area. None of the Finance Acts for 2026-27 changed these rates.
Punjab and Sindh fees I have not verified yet
Punjab cut stamp duty to 1% through an ordinance in April 2026, according to press reports, and also charges CVT, the local government transfer tax, a registration fee and the PLRA mutation fee. I could not open the official Punjab texts, so the calculator lets you type these amounts from your e-Stamp challan instead of guessing. The same goes for the Sindh registration fee and town tax. I will add them once checked.
Total cost of buying a property: worked example
A Rs 2 crore house in Islamabad, FBR value Rs 1.8 crore, DC value Rs 1.5 crore, buyer and seller both on the ATL:
- Buyer: 236K Rs 225,000 plus stamp duty Rs 200,000, total Rs 425,000, so the house costs Rs 20,425,000.
- Seller: 236C Rs 550,000, net Rs 19,450,000 before any capital gains tax.
Society, DHA, Bahria or CDA transfer fees come on top and differ by scheme.
What changed in Finance Act 2026
- Section 7E omitted. The tax on deemed income (5% of the FBR value of property beyond one exempt asset treated as income and taxed at 20%) is gone from tax year 2027.
- Lower flat advance tax. 236K went from 1.5% to 2.5% down to 1.25%, and 236C from 4.5% to 5.5% down to 2.75% for filers.
- No late filer category. Rule 1A of the Tenth Schedule, which charged higher rates to people on the ATL who filed late, was omitted.
- Inherited property cost. Cost is the FBR value at transfer to the heir.
The federal excise duty on allotment or transfer of residential and commercial plots, added in 2024, is also gone. FBR’s circular on the Finance Act 2025 says it was withdrawn, and the Federal Excise Act amended up to 30 June 2026 shows that entry omitted.
Rs 100 million limit for non filers
Section 114C, added in 2025, says a registrar cannot process a transfer of property with a fair market value over Rs 100 million for an “ineligible person”. That means someone who did not file last year’s return showing enough resources, and did not file a sources of investment statement. The section only bites from a date the Federal Government notifies, and it does not apply to non-residents. If you plan a big purchase, file first.
Overseas Pakistanis buying through FCVA or NRVA
If you are a non-resident with a POC, NICOP or CNIC and you pay from a Foreign Currency Value Account or an NRP Rupee Value Account, 236K is final and the higher non-ATL rate does not apply, so you pay 1.25% even if you never filed. When you later sell property bought that way, 236C is final and replaces capital gains tax. FBR explains the Finance Act 2026 change in its Circular 2.
If your income also includes a salary or freelance work, my salary tax calculator for 2026-27 and freelancer tax calculator help you see your full tax picture. All tools are on my free calculators page.
Frequently asked questions
How do I calculate property tax in Pakistan?
Take the FBR value (or the higher sale price for a seller), multiply by the 236K or 236C rate for your ATL status, and for a seller add capital gains tax on the gain, less the 236C already paid.
What is the 236K tax rate for 2026-27?
1.25% of the FBR value for buyers on the ATL. Non filers pay 10.5% up to Rs 50 million, 14.5% up to Rs 100 million, and 18.5% above that.
What is the 236C tax rate?
2.75% of the sale price or FBR value, whichever is higher, for sellers on the ATL, and 11.5% for sellers not on the ATL, for tax year 2027.
What is capital gain tax on property in Pakistan in 2026?
15% of the gain for property bought on or after 1 July 2024 (at least 15% for non filers). For older property it falls with the holding period and reaches 0% after 2 years for flats, 4 years for houses and 6 years for plots.
Is there still a late filer rate on property?
No. The Finance Act 2026 omitted the late filer rule, so from tax year 2027 you are either on the ATL or not.
Is section 7E deemed income tax still payable?
No. Section 7E was omitted by the Finance Act 2026, so it does not apply from tax year 2027.
What is the stamp duty on property in Islamabad in 2026?
1% of the value of the property on a sale deed, under Article 23 of the Stamp Act as substituted by the Finance Act 2025. The Finance Act 2026 did not change it.
What is the stamp duty on property in Khyber Pakhtunkhwa?
1% for urban property and agricultural land, 2% in other cases, and 1% of the higher of the FBR and DC value for a society or authority plot transfer.
What is the stamp duty on property in Sindh and Karachi?
2% of the valuation table value or the value in the deed, whichever is higher, since the Sindh Finance Act 2024.
Is CVT charged on property in KP?
Yes, 1% of the recorded land value on urban houses and plots of one kanal or 500 square yards and above and on commercial property, plus Rs 10 per square foot of covered area.
Do overseas Pakistanis pay the non filer rate on property?
Not if they pay through an FCVA or NRVA. The enhanced rate does not apply and 236K is final at 1.25%.
What is the total cost of buying a property in Pakistan?
Price plus 236K, provincial stamp duty, any CVT, registration and local fees, and the society transfer fee. The calculator adds them up for Islamabad, KP and Sindh.
Can I get 236K or 236C back?
Both are adjustable against your income tax for the year when you file a return. The exceptions are 236C on property bought and sold in the same tax year, which is minimum tax, and FCVA or NRVA cases for overseas Pakistanis, where the tax is final.
This calculator gives an estimate based on sections 236C, 236K and 37 of the Income Tax Ordinance 2001 as amended up to 30 June 2026, Divisions X and XVIII of Part IV and Division VIII of Part I of the First Schedule, and the Tenth Schedule, cross checked with the FBR Withholding Tax Rate Card for tax year 2027, last checked 10 November 2026. It applies the official rates exactly to the values you enter, and it includes stamp duty for Islamabad, Khyber Pakhtunkhwa and Sindh and KP capital value tax, read from the Finance Acts listed above; Punjab charges, Sindh registration fee and town tax, and society fees are entered by you. It does not include exemptions for armed forces and government allottees, company or builder cases, or non filer capital gains above the 15% floor. Your actual tax is what the registering authority collects and what FBR assesses. For advice on your own case, ask a tax practitioner.