Property Purchase & Sale Tax Calculator
Property is where Pakistani tax bites hardest, and where filer status makes the biggest single difference. Work out the advance tax and capital gains tax on your purchase or sale.
Rates verified 2026-10-10 against the Finance Act 2026 for Tax Year 2027 (1 July 2026 - 30 June 2027).
Implements sections 37, 236C, 236K of the Income Tax Ordinance, 2001.
Some figures here are not yet confirmed. The non-filer rates for sections 236C and 236K are our best reading of the Finance Act 2026 and have not been verified against the FBR’s own rate card. Treat the result as indicative and confirm the position with the FBR or a tax practitioner before relying on it.
Rs 2 crore
The declared value used for registration.
⚡ Calculations update automatically as you type
Total tax on this transaction
Rs 2,50,000
- Advance tax, section 236Kat 1.25%
- Rs 2,50,000
- Total
- Rs 2,50,000
Being a filer is saving you money here
As a non-filer the section 236K advance tax on this transaction would be Rs 5,00,000 instead of Rs 2,50,000, representing a difference of Rs 2,50,000 on this single transaction.
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Bilingual Tax Glossary(ٹیکس کی بنیادی اصطلاحات)
Quick guide to standard Pakistani tax terms in Urdu and English.
This is an estimate for general information, not professional tax advice. It does not account for every allowance, exemption or provincial levy that may apply to you. Confirm your position with the FBR or a qualified tax practitioner before acting on it.
Frequently asked questions
- What taxes do I pay when buying property in Pakistan?
- Federally, advance tax under section 236K, collected at registration at 1.25% for filers. On top of that sit provincial stamp duty, registration fee and capital value tax, which vary by province and are not calculated here.
- What taxes do I pay when selling property?
- Two things. Advance tax under section 236C at 2.75% of the sale value for filers, collected at transfer; and capital gains tax under section 37 on any gain you made.
- How is capital gains tax on property calculated?
- For property acquired on or after 2024-07-01, the gain is taxed at a flat 15% if you are on the Active Taxpayer List, with no reduction for how long you held it. Non-filers are taxed at normal slab rates subject to a 15% floor.
- Does holding property longer still reduce my capital gains tax?
- Only for property acquired before 2024-07-01. Those older holdings keep a taper, where the rate falls year by year and eventually reaches nil. For anything bought from that date onwards the taper was abolished and a flat rate applies however long you hold.
- Is advance tax on property refundable?
- For a filer, yes in principle — sections 236C and 236K are advance tax credited against your assessed liability for the year, so an excess is refundable when you file. A non-filer does not file and therefore cannot reclaim it, which is why the doubled non-filer rate is such an expensive way to transact.
- Does the deemed property income tax still apply?
- No. The section 7E deemed rental income tax on immovable property, introduced in 2022, was abolished in 2026 following a constitutional court decision.
The two federal taxes on a property transfer
Buying attracts advance tax under section 236K, collected from the purchaser at the point of registration. Selling attracts advance tax under section 236C, collected from the seller at transfer, plus capital gains tax under section 37 on any profit.
Both 236C and 236K were reduced for Tax Year 2027 — the seller’s rate from 3% to 2.75% and the buyer’s from 3% to 1.25% for filers, which is a meaningful easing on large transactions.
The 1 July 2024 dividing line
Capital gains tax on property now depends on when you bought, not how long you have held it. Property acquired on or after 1 July 2024 is taxed at a flat 15% for filers, forever — holding it for twenty years makes no difference.
Property acquired before that date keeps the older regime, where the rate tapers down year by year and eventually reaches zero, with different schedules for open plots, constructed houses and flats. If you are sitting on a pre-2024 holding, the taper is real and worth checking before you sell.
What this does not include
Provincial charges are a substantial part of the real cost of a Pakistani property transaction and are outside federal income tax: stamp duty, registration fee, capital value tax and town tax all vary by province and by locality. Budget for them separately, and expect them to add several percent to the transaction.
Note also that these taxes are charged on the declared value, which in Pakistan is often the FBR valuation table figure rather than the price actually paid.