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Property purchase tax in Pakistan under Section 236K
Tax year 2026-27 · Updated Oct 6, 2026 · TaxGuide
Property purchase tax in Pakistan is the advance income tax the buyer pays when immovable property is transferred. The section is 236K of the Income Tax Ordinance, 2001. People also search for it as a 236K tax calculator.
The rupee figure is on the property purchase tax calculator. This page is the rule behind that figure for tax year 2026-27.
What Section 236K charges
The tax is a percentage of the property value. Use the higher of the price in the agreement and the FBR fair market value. The registrar or the housing society collects it before the transfer is entered. It is advance income tax. It is not provincial stamp duty, and it is not the seller’s capital gains tax.
Check the buyer on the Active Taxpayer List before the transfer. Filer and non-filer explains what that list changes. Salary tax is a different calculation. A salary figure belongs on the salary tax calculator.
Filer and non-filer rates for 2026-27
The FBR withholding rate card for Tax Year 2027, updated to 30 June 2026, is the source stored for this year.
| Value | Filer, or overseas Pakistani | Non-filer |
|---|---|---|
| Up to Rs 50 million | 1.25% | 10.5% |
| Above Rs 50 million up to Rs 100 million | 1.25% | 14.5% |
| Above Rs 100 million | 1.25% | 18.5% |
The filer rate does not step up with the value. The non-filer rate does. The overseas Pakistani row uses the filer rate when the transfer accepts NICOP or POC.
A worked example
A property valued at Rs 10 million is in the first band.
A buyer on the Active Taxpayer List pays 1.25%, which is Rs 125,000. A buyer who is not on the list pays 10.5%, which is Rs 1,050,000. The difference on this one transfer is Rs 925,000.
The same value at Rs 60 million still costs a filer 1.25% (Rs 750,000). A non-filer is in the next band, at 14.5% (Rs 8,700,000). Enter the real value in the property purchase tax calculator. The page shows both amounts.
What this tax is not
Section 236K does not tax the seller. The seller’s advance tax is a different section, and capital gains tax is calculated on the gain, not on the whole price. Stamp duty and the registration fee are provincial. Those amounts are not in this 236K result.
The rate card is on the FBR withholding tax rate cards page. The amending act is the Finance Act, 2026.
Questions
Who pays Section 236K?
The buyer. The tax is collected at transfer on the purchase of immovable property. The seller’s tax is a different section.
Can Section 236K be adjusted in the income tax return?
For a person on the Active Taxpayer List it is advance income tax and is claimed in the return. This calculator shows the amount collected at transfer. It does not prepare the return.
TaxGuide.pk provides informational estimates based on the selected tax year and published rules. Verify final tax obligations with official sources or a qualified tax professional.