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Property Purchase Tax Calculator

Calculate Section 236K property purchase tax in Pakistan. Compare the 1.25% filer rate with the non-filer rates for 2026-27.

Same rules, different question

Salary Start from monthly or annual pay. Income Start from annual income. Take-home What remains this month. FBR Same tax, source beside it. Freelancer IT export and Section 154A. Property Section 236K on a purchase. PTA tax Mobile registration estimate. Slabs The table, not a personal total.

Your figures

PKR

Enter the higher of the agreed price and the FBR fair market value.

Filer status is the Active Taxpayer List check. The overseas row uses the filer rate when the registrar accepts it.

Section 236K is the advance tax collected when you buy immovable property in Pakistan. Enter the higher of the price and the FBR fair market value. For 2026-27 a buyer on the Active Taxpayer List pays 1.25%. A buyer who is not on the list pays 10.5%, 14.5%, or 18.5%, depending on that value.

How property purchase tax is calculated in Pakistan

Section 236K is the advance tax collected when you buy immovable property in Pakistan. Enter the higher of the price and the FBR fair market value. For 2026-27 a buyer on the Active Taxpayer List pays 1.25%. A buyer who is not on the list pays 10.5%, 14.5%, or 18.5%, depending on that value.

No published Section 236K schedule for 2024-25 yet.

Related

Salary Tax Calculator Income Tax Calculator Freelancer Tax Calculator Tax slabs 2024-25 Tax year 2024-25 Guides Section 236K property purchase tax ATL status Filer and non-filer

Questions

What is 236K tax in Pakistan?

Section 236K of the Income Tax Ordinance, 2001 is advance income tax collected from the buyer when immovable property is transferred. The registrar or housing society collects it before the transfer is recorded. It is not stamp duty and it is not capital gains tax.

What is the property purchase tax rate for a filer in 2026-27?

A buyer on the Active Taxpayer List pays 1.25% of the value for tax year 2026-27. The rate is flat. It does not rise with the property value. An overseas Pakistani accepted on NICOP or POC uses this same rate.

What does a non-filer pay under Section 236K?

For 2026-27 a buyer who is not on the Active Taxpayer List pays 10.5% on a value up to Rs 50 million, 14.5% above Rs 50 million up to Rs 100 million, and 18.5% above Rs 100 million. On a Rs 10 million purchase that is Rs 1,050,000, against Rs 125,000 for a filer.

Is 236K tax calculated on the sale price or the FBR value?

Use the higher of the agreed price and the FBR fair market value. If the FBR or DC value is higher than the price on the agreement, the tax is worked on that higher figure.

Is property purchase tax the same as capital gains tax?

No. Section 236K is collected from the buyer at transfer. Capital gains tax is the seller’s tax on the gain. A later calculator will cover the seller’s capital gains. This page is only the buyer’s advance tax.

Where do I check whether the buyer is a filer?

Filer means the CNIC or NTN is on FBR’s Active Taxpayer List. Check it on the ATL status page before the transfer. A return that is still missing from the list is treated as non-filer for this rate.

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.

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