Pakistan Property Purchase & Sale Tax Calculator (236C / 236K)

About the Pakistan Property Purchase & Sale Tax Calculator (236C / 236K)

When a property changes hands in Pakistan, the registrar, housing authority or society that records the transfer collects two advance income taxes: section 236C from the seller and section 236K from the buyer (Income Tax Ordinance, 2001). This calculator works both out at the rates of the tax year of the registration date: for people on FBR’s Active Taxpayers’ List, 2.75% of the consideration from the seller and 1.25% of the value from the buyer; for people who are not, 11.5% and 10.5% to 18.5%.

Both taxes use the higher of the price in the deed and FBR’s valuation table value (or the DC rate where FBR has none). Add the stamp duty, capital value tax and fees from your province’s challan to see the whole cost, what the seller keeps and the cash the buyer needs, and estimate the seller’s capital gains tax with the 236C credited against it. Nothing you type leaves your browser.

Without a pass, the free preview shows the taxes and charges on the transfer in full, with the first rows of each charge and of the capital gains tax estimate; a Pro pass unlocks every figure, what the seller keeps and the cash the buyer needs, the summary to copy and the CSV.

Common uses

• Work out what a sale will leave you with after 236C and the provincial charges, before you agree a price.
• Budget the cash a purchase needs on top of the price, as a filer and as a non-filer.
• See how much filing your return before the transfer saves.
• Estimate the capital gains tax on a plot or house and how much of it the 236C already covers.
• Check a dealer’s or society’s estimate of transfer costs line by line.

Advance tax on the sale: section 236C

The person who registers, records or attests the transfer — the registrar of properties, a local or housing authority, a housing or co-operative society, or a registered real-estate project — collects advance tax from the seller at the rate in Division X of Part IV of the First Schedule: 2.75% of the gross amount of the consideration received. A seller who is not on the Active Taxpayers’ List pays 11.5% under the Tenth Schedule, unless the seller is a non-resident individual holding a Pakistan Origin Card (POC) or NICOP: clause (111AC) of Part IV of the Second Schedule keeps the Tenth Schedule’s higher rate off 236C for them, so they pay the filer rate.

The tax is adjustable: it is credited against the seller’s income tax for the year, including the capital gains tax on this sale. Where the property was acquired and disposed of in the same tax year it is a minimum tax instead. For a non-resident Pakistani with a POC, NICOP or CNIC who bought the property through an FCVA or NRVA, the 236C collected is the final discharge of tax in place of the capital gains tax.

Advance tax on the purchase: section 236K

The same authority collects advance tax from the buyer at the rate in Division XVIII: 1.25% of the fair market value. A buyer who is not on the Active Taxpayers’ List pays 10.5% on a value up to Rs 50 million, 14.5% above Rs 50 million up to Rs 100 million and 18.5% above that — each rate on the whole value, so crossing a band edge raises the tax on every rupee. A non-resident buyer holding a POC or NICOP pays the filer rate instead (clause (111AC) of Part IV of the Second Schedule).

Where a property is paid for in instalments before the transfer, the tax is collected with the instalments. It is adjustable against the buyer’s income tax; for a non-resident Pakistani paying through an FCVA or NRVA it is the final discharge of the buyer’s tax liability. Schemes of the Federal or a Provincial Government, or of an authority under their laws, for expatriate Pakistanis paying in foreign exchange through banking channels are outside the section.

Which value the taxes use

Section 68 lets the Board notify the fair market value of immovable property area by area (FBR’s valuation tables). Where it has not, the fair market value is the value the District Officer (Revenue) or another provincial authority fixes for stamp duty — the DC rate. For 236C the consideration, and for 236K the value, can never be less than that fair market value, so a deed priced below it is taxed on the higher figure.

Filers, non-filers and the Active Taxpayers’ List

“Filer” rates apply to a person whose name is on FBR’s Active Taxpayers’ List of people who file their income tax returns. Everyone else pays the Tenth Schedule rates, which are several times higher — except a non-resident individual holding a POC or NICOP, who pays the filer rates of 236C and 236K even when not on the list (clause (111AC) of Part IV of the Second Schedule); a non-resident with only a CNIC does not get that relief. Under the previous year’s rules, clause (111AB) also spared a non-resident with a POC, NICOP or CNIC who maintained a Foreign Currency Value Account or NRP Rupee Value Account, and the calculator applies that to those transfers. The Finance Act, 2026 abolished the higher rates that rule 1A of the Tenth Schedule charged people on the list who had filed late; the calculator still applies them to transfers registered under the previous year’s rates.

Capital gains tax when you sell

The gain on disposing of immovable property is taxed under section 37(1A) at the rates of Division VIII of Part I of the First Schedule. For property acquired on or before 30 June 2024 the rate falls with the holding period and depends on the type: an open plot pays 15% when held up to one year, then 12.5%, 10%, 7.5%, 5% and 2.5%, and nothing after six years; constructed property pays 15%, 10%, 7.5% and 5%, and nothing after four years; a flat pays 15%, 7.5%, and nothing after two years. For property acquired on or after 1 July 2024 the rate is 15% whatever the holding period for a seller on the Active Taxpayers’ List; an individual not on the list pays the normal income tax rates on the gain, and never less than 15%.

The consideration used for the gain is again never below the fair market value. The calculator credits the 236C collected at the transfer against the tax on the gain and shows what is left to pay with the return.

Provincial charges are separate

Stamp duty, capital value tax, registration fees and local transfer fees are provincial or local charges, set by each province, district and housing authority and changed by their own finance laws. They are not built into the calculator: enter the rates your challan or the provincial notification shows, choose who pays them under your agreement, and the totals include them.

In Islamabad Capital Territory, the Stamp Act, 1899 charges stamp duty on a conveyance at 1% of the value of the immovable property (Schedule I, Article 23, as substituted by section 2 of the Finance Act, 2025).

What the Finance Act, 2026 changed

It replaced the banded filer rates of 4.5%, 5%, 5.5% (236C) and 1.5%, 2%, 2.5% (236K) with flat rates of 2.75% and 1.25%, abolished the late-filer rates of rule 1A, limited clause (111AB) of the Second Schedule to the foreign currency and rupee value accounts themselves, and omitted section 7E, the tax on deemed income from immovable property (Finance Act, 2026; FBR Circular No. 02 of 2026-27, items 9, 21, 25 and 28). The non-filer rates of the Tenth Schedule did not change.

Limitations

• The exemptions are not worked out: the first sale of property allotted to the dependants of a Shaheed or of a person who died in service, to ex-servicemen and serving or former government employees, and the schemes for expatriate Pakistanis.
• Provincial stamp duty, capital value tax and fees are figures you enter, not built-in rates.
• The capital gains estimate is for an individual. A company pays the Division II rates, and a non-filer’s normal income tax rate may be higher than the 15% floor shown.
• Where the person collecting the tax is satisfied that a non-filer was not required to file a return, rule 2 of the Tenth Schedule lets them ask the Commissioner to accept that before collecting the higher rate; the calculator does not model it.
• It holds the current rates and the previous year’s, picked by the registration date.
• An estimate — not tax advice. Confirm the figures with the registering authority, FBR or a tax adviser before you pay.

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