How to use the property tax calculator
- 1 Enter the property value: the FBR valuation or the sale price, whichever is higher.
- 2 Choose buying (236K) or selling (236C).
- 3 Choose filer or non-filer.
- 4 Read the advance tax and the saving as a filer.
Worked example
A filer buying a house valued at Rs 20 million. Advance tax under section 236K is 1.25%, which is Rs 250,000. A non-filer buying the same house would pay 10.5%, Rs 2,100,000, so being a filer saves Rs 1,850,000 on this purchase alone.
All the costs of a property transfer
Sections 236K and 236C are federal advance income taxes collected by the registrar or housing authority. Provinces and local bodies add their own charges on top:
- Stamp duty and capital value tax set by the province, and in some cities a local government or TMA fee.
- Society transfer fee for plots and houses in housing societies.
- Valuation: taxes are charged on the FBR valuation table value or the declared price, whichever is higher.
- Adjustable: 236K and 236C are advance taxes, so filers can adjust them against their final income tax when they file.
Non-filers pay several times more, so see the gap with the Filer vs Non-Filer Tax Calculator. Pricing a plot first? Use the Plot Price Calculator.
Features
Tax year 2027 rates
Filers pay 1.25% when buying and 2.75% when selling.
Non-filer rates
10.5%, 14.5% or 18.5% for buyers by value, and 11.5% for sellers.
Side-by-side
Filer and non-filer tax for the same deal.
When to use it
Buying a house or plot
Budget the advance tax before transfer. Not a filer? See the gap with the Filer vs Non-Filer Tax Calculator.
Selling property
Know the tax deducted at registration. Price the plot first with the Plot Price Calculator.
Becoming a filer
See how much filing a return saves. Renting it out? See the Rental Income Tax Calculator.
Overseas Pakistanis
Check rates when buying through a representative. Buying with finance? Try the Home Loan Calculator.
Related Tax tasks
Frequently asked questions
What is section 236K?
Advance tax collected from the buyer when immovable property is registered or transferred. For filers it is 1.25% of the value in tax year 2027.
What is section 236C?
Advance tax collected from the seller when property is sold. For filers it is 2.75% of the value.
How much do non-filers pay?
Non-filer buyers pay 10.5% up to Rs 50 million, 14.5% from Rs 50 to 100 million and 18.5% above. Non-filer sellers pay about 11.5%.
Which value is used?
The higher of the FBR valuation table value and the declared sale price.
Is this the only cost?
No. Stamp duty, capital value tax, registration fees and society transfer fees are charged separately and vary by province and housing scheme.
Is 236K tax adjustable?
Advance tax under 236K is adjustable against your annual tax liability, so it can reduce the tax due on your return.
What happened to the late filer category?
The separate late filer rates were withdrawn, so transactions now depend on whether you are on the Active Taxpayer List or not.
Was deemed income tax on property removed?
Yes. The tax on deemed income from property under section 7E was abolished for tax year 2027.
How do I become a filer?
Register on FBR's IRIS portal, file your income tax return and wealth statement, and check that your name appears on the Active Taxpayer List.
Is 236K charged on plot files?
Advance tax applies when ownership is transferred or registered, including transfers in housing societies that record the transfer, so file transfers in many societies also attract 236K.
Do overseas Pakistanis pay these rates?
Overseas Pakistanis who are not on the Active Taxpayer List may be treated as non-filers unless they qualify for special treatment, so check before a deal.
Results are estimates based on the official rates linked above. Confirm important figures with the issuing authority or a qualified adviser before you act on them.
Built and reviewed by Hamza Farooq, founder and lead developer
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