Tool 12
Property Sale Tax Calculator
Seller advance tax under Section 236C.
Advance tax on a property sale in Pakistan is charged to the seller under Section 236C of the Income Tax Ordinance at the time of transfer, at a rate that differs for filers and non-filers.
Your sale details
Advance tax deducted from the seller 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
Seller 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 seller tax was collected. Some government-allotted properties and exempt sellers pay nothing at transfer.
Section 236C 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 |
|---|---|---|
| Any property value | 2.75% | 11.5% |
How the seller's tax is worked out
Take the higher of the two values on the table, then apply the Section 236C 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 236C
Tax=higher of deed price and FBR / DC value×236C rate for your filer status
Worked example (2026-27)
A property sold 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 (11.5%): Rs. 3,450,000. 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
Capital gains tax is your second charge, on the gain rather than the whole transfer value.
Section 236K is charged to your buyer and does not come out of your proceeds.
Work out the gain taxProperty tax questions
Usually. Section 168 credits it against the tax due on your income for the year, including capital gains tax on the same sale. Two cases differ: where a property is acquired and disposed of within the same tax year it is minimum tax under Section 236C(2), and for a qualifying non-resident who bought through a Foreign Currency Value Account or NRP Rupee Value Account it is a final discharge in place of capital gains tax.
The seller's banded table was replaced with a single flat rate for anyone on the Active Taxpayer List. The non-filer figure lives in rule 1 of the Tenth Schedule, which was not amended, so it did not follow it down.
No. Section 236K is charged to the buyer on the same transfer. A seller may also owe capital gains tax, which is a separate charge on the gain rather than the whole transfer value.
The higher of the price written on the transfer deed and the FBR notified value for that area, or the provincial DC rate where that applies. Recording a smaller price does not reduce what is deducted.
At transfer. The registrar, housing society or other registering authority takes it before the property is recorded in the buyer's name, so it leaves your proceeds at the counter.
For a standard sale, yes — it is credited against the tax on your gain for the same year. Because it is worked out on the higher of the sale price and the official value, it often covers a good part of that bill.
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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