Tool 11
Property Purchase Tax Calculator
Buyer advance tax under Section 236K.
Advance tax on a property purchase in Pakistan is charged to the buyer under Section 236K of the Income Tax Ordinance on the higher of the recorded price and the FBR or DC value, at a rate that differs for filers and non-filers.
Your purchase details
Advance tax the buyer pays at transfer
Tax year
The price written on the transfer deed.
The official notified value for the property. Leave it equal if you do not know it.
Higher value used (tax base)
Rs. 30,000,000
Buyer status on the Active Taxpayer List
This tax year has no separate late-filer tier, so only filer and non-filer apply.
This estimate assumes the usual buyer tax was collected. It can be nil for certain government schemes for overseas Pakistanis and for exempt buyers.
Section 236K rates for 2026-27
The table changes with the tax year, because the property rates were rewritten by almost every Finance Act since 2022. Tax is worked out on the higher of the deed price and the FBR notified value — there is no allowance to subtract first.
| Property value | Filer | Non-filer |
|---|---|---|
| Up to Rs. 50,000,000 | 1.25% | 10.5% |
| Rs. 50,000,000 – Rs. 100,000,000 | 1.25% | 14.5% |
| Above Rs. 100,000,000 | 1.25% | 18.5% |
How the buyer's tax is worked out
Take the higher of the two values on the table, then apply the Section 236K rate for your place on the Active Taxpayer List. There is no allowance to subtract first, and from 2026-27 no value bands for filers.
Section 236K
Tax=higher of deed price and FBR / DC value×236K rate for your filer status
Worked example (2026-27)
A property bought for Rs. 30,000,000 where the FBR notified value is Rs. 30,000,000. The higher figure is what is taxed.
Same property, off the taxpayer list (10.5%): Rs. 3,150,000. These figures follow the details you entered above.
Paying it at the counter
Agreeing a smaller figure on paper does not lower the tax, because the official value sets the floor.
The registrar or housing society collects it before the property is recorded in the buyer's name.
The other taxes on the same deal
Section 236C is the seller's transfer tax, taken at the same counter on the same value.
Capital gains tax falls on the seller's profit, never on the buyer.
Selling instead?Property tax questions
For almost every buyer, yes. Section 168 credits it against the tax due on all your income for the year rather than against this deal alone, and an excess is dealt with under Section 170. A non-resident holding a POC, NICOP or CNIC who bought through a Foreign Currency Value Account or NRP Rupee Value Account is the exception — for them it is a final discharge, so there is nothing to adjust.
Only to non-filers. The buyer's banded table was replaced with one flat rate for anyone on the Active Taxpayer List, whatever the property is worth. The non-filer table sits in the Tenth Schedule and still steps up with value.
No. Section 236C is the seller's side of the same transfer and is collected from them. As a buyer, your only advance tax at the counter is Section 236K.
The higher of the price written on your transfer deed and the FBR notified value for that area, or the provincial DC rate where that applies.
At the point of transfer. The registrar, housing society or other registering authority collects it before the property is recorded in your name.
Yes. Section 236K(4) excludes a qualifying Federal or Provincial Government or statutory authority scheme for expatriate Pakistanis where the payment is remitted from abroad through normal banking channels, and Section 236O excludes government bodies, diplomats and holders of a Commissioner's exemption certificate. This calculator assumes none of those applies.
Where these figures come from
Every rate in this tool is read from the official documents below. Open any of them to check a figure yourself.
Finance Act 2026The enacted budget law for 2026-27. It sets Section 236C at 2.75% and Section 236K at 1.25% for filers, and removes the late-filer tier.- Finance Act 2024Set the 2024-25 rates: it replaced both Divisions with value-band tables running 3% to 4%, gave non-filers their own 12-20% table for Section 236K, and created the late-filer tier.
- Finance Act 2023Set the 2023-24 rates: it raised both Section 236C and Section 236K from 2% to 3% for people on the Active Taxpayer List.
- Finance Act 2022Set the 2022-23 rates: it raised both sections from 1% to 2%, and added the Tenth Schedule proviso charging buyers off the Active Taxpayer List 250% more.
- Income Tax Ordinance 2001Consolidated to 30 June 2026. Divisions X and XVIII set the filer rates, the Tenth Schedule sets the rates for people not on the Active Taxpayer List, and Section 68(6) is why tax is charged on the higher of your price and the official value.
- FBR Withholding Tax Rate CardThe FBR's own rate card for 2025-26, listing Section 236C and 236K by value band for filers, late filers and non-filers.
FBR IRIS PortalFile your yearly return and stay on the Active Taxpayer List.
Rates last reviewed 20 August 2026 against the sources above. Found a figure that does not match the source? Report a correction.
This calculator gives an estimate, not tax or legal advice, and nothing you type is stored unless you send it to us. Rates for earlier tax years are provided for comparison — confirm any historic year and your final position with a qualified Pakistan tax professional.
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