Pakistan pack · rules valid to 30 Jun 2027
Pakistan Property Transfer Tax Calculator 2026-27 (FBR 236K & 236C)
Work out the advance income tax collected when immovable property (a plot, house, flat or shop) is transferred in Pakistan in tax year 2027 (1 July 2026 to 30 June 2027): section 236K from the buyer and section 236C from the seller, at the rates in the Finance Act 2026, with the change from last year.
Income tax only, collected by the registrar, housing authority or society at transfer. Provincial stamp duty, registration fees, capital value tax and society transfer fees are separate and not included.
- Advance tax on this transfer, buyer and seller
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- Buyer pays (section 236K)
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- Seller pays (section 236C)
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- Value taxed
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- Buyer's rate
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- Seller's rate
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- Same transfer in 2025-26
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- Less than in 2025-26
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- Saved if both were on the Active Taxpayers List
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Rule in force 1 July 2026 to 30 June 2027
Checked 28 October 2026Tested: 10 casesSources: FBR, Finance Act 2026
Select the text below and copy it
Assumptions (6)
- A transfer registered, recorded or attested between 1 July 2026 and 30 June 2027 (tax year 2027).
- Tax is worked out on the higher of the agreed price and the FBR valuation-table value you type (section 68).
- One rate applies to the whole value, chosen by the value's band; it is not worked out slab by slab.
- The 2025-26 figure uses last year's rates for the same value and the same Active Taxpayers List status, assuming returns were filed on time.
- No exemption is applied, such as a Shaheed's dependants' first sale of allotted property or overseas schemes paid in foreign exchange.
- Provincial stamp duty, registration fees, capital value tax, society transfer fees and capital gains tax are not included.
Show working
- Value taxed = the higher of the agreed price and FBR's valuation-table value (section 68(6)).
- Buyer (section 236K), on the Active Taxpayers List: 1.25% of the value (First Schedule, Part IV, Division XVIII).
- Buyer not on the list: 10.5% up to Rs 50 million, 14.5% above Rs 50 million up to Rs 100 million, 18.5% above Rs 100 million, on the whole value (Tenth Schedule, rule 1).
- Seller (section 236C), on the list: 2.75% of the value (Division X). Not on the list: 11.5% (Tenth Schedule, rule 1).
- 2025-26 for comparison, on the list: buyer 1.5% / 2% / 2.5% and seller 4.5% / 5% / 5.5% in the same three value bands.
Worked example
A house sold for Rs 2 crore where FBR's valuation table gives Rs 1.5 crore, with buyer and seller both on the Active Taxpayers List.
| You enter | |
|---|---|
| Sale price agreed | Rs 20,000,000 |
| FBR valuation-table value (optional) | Rs 15,000,000 |
| Is the buyer on FBR's Active Taxpayers List? | Yes (filer) |
| Is the seller on FBR's Active Taxpayers List? | Yes (filer) |
| You get | |
| Advance tax on this transfer, buyer and seller | Rs 800,000 |
| Buyer pays (section 236K) | Rs 250,000 |
| Seller pays (section 236C) | Rs 550,000 |
| Value taxed | Rs 20,000,000 |
| Buyer's rate | 1.25% |
| Seller's rate | 2.75% |
| Same transfer in 2025-26 | Rs 1,200,000 |
| Less than in 2025-26 | Rs 400,000 |
The buyer pays 1.25% (Rs 250,000) and the seller 2.75% (Rs 550,000) on the price of Rs 20,000,000: Rs 800,000 in all. That is Rs 400,000 less than the same transfer in 2025-26.
Questions (7)
What are sections 236K and 236C?
They are the advance income tax collected when immovable property is transferred in Pakistan. Section 236K is collected from the buyer and section 236C from the seller, by whoever registers, records or attests the transfer: the sub-registrar, a development authority, housing society, cooperative society or real estate project.
What changed on 1 July 2026?
The Finance Act 2026 cut the rates for people on the Active Taxpayers List: the seller now pays 2.75% (it was 4.5%, 5% or 5.5% by value) and the buyer 1.25% (it was 1.5%, 2% or 2.5%). The rates for people not on the list did not change: 11.5% for the seller and 10.5%, 14.5% or 18.5% for the buyer. It also removed the higher rates for late filers (Tenth Schedule rule 1A) and section 7E.
Which value is the tax worked out on?
Section 68 says the value used is never less than the value FBR notifies in its valuation table for that area, or, where FBR has notified none, the value fixed for stamp duty. So tax is worked out on the higher of your agreed price and that value.
Is the rate applied slab by slab?
No. For the bands (Rs 50 million and Rs 100 million) the table gives one rate for the whole value. A buyer not on the list pays 10.5% of the whole value up to Rs 50 million, and 14.5% of the whole value just above it.
Is this tax final, or can I get it back?
Both sections say the tax is adjustable: it counts against your income tax for the year when you file your return. Two exceptions in the sections: if the seller bought and sold the property in the same tax year, the seller's tax is a minimum tax; and for an overseas Pakistani (with a NICOP, POC or CNIC) who paid through a Foreign Currency Value Account or NRP Rupee Value Account, it is the final tax.
Can someone not on the list buy property at all?
Section 114C (added in 2025) lets the government stop people who are not "eligible persons" from registering property worth more than Rs 100 million (Fifteenth Schedule). It applies only from a date the Federal Government notifies in the Gazette. Ask the registrar or society whether it is in force for your transfer.
Does this include capital gains tax?
No. Capital gains on property (section 37) are worked out on your yearly return. The seller's 236C tax is usually adjusted against it.
Sources and checks
- Income Tax Ordinance 2001, amended up to 30.06.2026 (FBR): sections 236C (pp. 483–484) and 236K (pp. 488–489); First Schedule, Part IV, Division X (p. 562) and Division XVIII (p. 566), with the 2025-26 tables in their footnotes · updated by the authority to 30 June 2026
More (2)
- Income Tax Ordinance 2001, amended up to 30.06.2026 (FBR): Tenth Schedule, rule 1 provisos (pp. 779–780), rates for persons not on the Active Taxpayers List; section 68(4)–(6), fair market value of immovable property · updated by the authority to 30 June 2026
- Finance Act 2026, Gazette of Pakistan (Extraordinary), 26 June 2026, p. 584: new Division X (2.75%) and Division XVIII (1.25%); Tenth Schedule rule 1A omitted; section 7E omitted · updated by the authority to 26 June 2026
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This is the advance income tax only. The registrar, housing authority or society collects the final amount, and stamp duty, fees and other provincial or society charges are extra. Advance tax is usually adjustable against your income tax for the year; ask a tax adviser about your own case. Results are estimates for information only and are not financial, tax or legal advice. Check important figures with a qualified professional before you act on them.