Pakistan Property Purchase Tax Calculator (Section 236K)
Work out the advance tax you pay as a buyer under Section 236K for FY 2026-27, and see how much more it costs to buy off the Active Taxpayer List. Tax is charged on the higher of your declared price and the FBR/DC value.
Section 236K rates for FY 2026-27
The Finance Act 2026 replaced the previous value-banded filer table with one flat rate for anyone on the Active Taxpayer List, and removed the late-filer tier that existed in 2024-25 and 2025-26.
| Property value | Filer | Non-filer |
|---|---|---|
| Up to Rs. 50,000,000 | 1.25% | 10.5% |
| Rs. 50,000,001 – 100,000,000 | 1.25% | 14.5% |
| Above Rs. 100,000,000 | 1.25% | 18.5% |
Tax is charged on whichever is higher: the price on your transfer deed, or the FBR/DC notified value for the property (Income Tax Ordinance s.68(6)). There is no allowance to subtract first.
Worked example
A plot bought for PKR 30,000,000 with an FBR notified value of PKR 34,000,000 is taxed on the higher figure. A filer pays 1.25% of PKR 34,000,000 = PKR 425,000. A non-filer, in the same up-to-50-million band, pays 10.5% = PKR 3,570,000.
Property purchase tax FAQs
Is the advance tax under Section 236K adjustable?
Usually yes — it counts towards your income tax liability for the year. For a qualifying non-resident buyer it is treated as a final tax instead.
Do property value bands still apply to filers in 2026-27?
No. The Finance Act 2026 replaced the filer value bands with one flat 1.25% rate whatever the property is worth. Non-filers still have three value bands.
Which value is the tax worked out on?
The higher of the declared transfer-deed price and the FBR/DC notified value for the area, per Income Tax Ordinance section 68(6).
How much more does a non-filer pay to buy property?
Substantially more — 10.5% to 18.5% by value band, against a flat 1.25% for a filer. On a PKR 34,000,000 purchase that is a PKR 3,145,000 difference.
Does a buyer also pay Section 236C?
No. Section 236C is the seller’s transfer tax, collected from the seller at the same registry counter on the same transaction value.
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Rates verified against the Finance Act 2026, Finance Act 2022–2024, the Income Tax Ordinance 2001 and the FBR Withholding Tax Rate Card. This calculator provides an estimate, not tax or legal advice — confirm your final tax with a qualified Pakistan tax professional.