Pakistan Property Tax Calculator
Federal taxes on buying or selling property in Pakistan, tax year 2027: advance tax on purchase (section 236K), advance tax on sale (236C) and capital gains tax, for filers and non-filers.
Result…
How it's calculated
Buying: advance tax (236K) = fair market value × 1.25% on the list; 10.5%, 14.5% or 18.5% off it (value up to 50 million, up to 100 million, above) Selling: advance tax (236C) = sale price × 2.75% on the list, 11.5% off it Capital gain = sale price − cost CGT, acquired from 1 July 2024: 15% of the gain on the list; off it the Division I slabs, at least 15% CGT, acquired by 30 June 2024: holding-period rate by type × gain
Federal income tax on property deals in Pakistan for tax year 2027, from the Income Tax Ordinance 2001 as amended by the Finance Act 2026: advance tax collected from the buyer under section 236K and from the seller under section 236C, and capital gains tax under section 37(1A) and Division VIII of Part I of the First Schedule. Non-filer rates come from the Tenth Schedule. It compares the filer and non-filer rates and shows the working with your numbers.
Your numbers, step by step
About the Pakistan Property Tax calculator
This Pakistan property tax calculator shows the federal income taxes on buying or selling a house, flat or plot in tax year 2027 (1 July 2026 to 30 June 2027). For a purchase it gives the advance tax collected from the buyer under section 236K; for a sale it gives the advance tax collected from the seller under section 236C and the capital gains tax on the gain. It uses the rates the Finance Act 2026 set, 1.25% on purchase and 2.75% on sale for people on the FBR Active Taxpayers List, and the much higher non-filer rates, and compares the two. For capital gains it follows the date you acquired the property, the holding period and the type of property. Buyers, sellers and agents use it to budget a transfer. Provincial stamp duty, capital value tax and registration fees are not included, as they differ by province. Amounts are in PKR.
How to use it
- Choose “Buying” or “Selling” and whether you are on the “Active Taxpayers List”.
- When buying, enter the “Fair market value of the property” as notified by the FBR.
- When selling, enter the “Sale price (gross consideration)” and the “Cost of the property”, including improvements.
- Choose when it was “Acquired”; for property acquired on or before 30 June 2024, add the “Property type” and “Holding period”.
- Read the advance tax and capital gains tax, and compare the filer and non-filer figures.
Worked example
A filer buys a house with a fair market value of 25,000,000 PKR: advance tax under 236K = 25,000,000 × 1.25% = 312,500 PKR, against 2,625,000 PKR for a non-filer at 10.5%. A filer who bought a plot after 1 July 2024 for 18,000,000 and sells it for 25,000,000 pays 236C advance tax of 25,000,000 × 2.75% = 687,500 PKR and capital gains tax of 7,000,000 × 15% = 1,050,000 PKR. Had the plot been bought before 1 July 2024 and held 2.5 years, the rate would be 10%, so 700,000 PKR.
Updated
Questions people ask
How much tax do I pay when buying property in Pakistan in 2026-27?
A buyer on the Active Taxpayers List pays advance tax of 1.25% of the fair market value under section 236K. A buyer not on the list pays 10.5% up to 50 million, 14.5% over 50 up to 100 million and 18.5% above, applied to the whole value.
What is the tax on selling property in Pakistan?
The seller pays advance tax under section 236C of 2.75% of the sale price if on the list, or 11.5% if not, plus capital gains tax on the gain. Both rates come from the Finance Act 2026 and the Tenth Schedule of the Income Tax Ordinance.
How is capital gains tax on property worked out?
Gain = sale price − cost. For property acquired on or after 1 July 2024, a filer pays 15% whatever the holding period; a non-filer pays the slab rates, at least 15%. For property acquired on or before 30 June 2024, the rate falls with the holding period: plots reach 0% after six years, constructed property after four and flats after two. The non-filer slabs are the ones in the Pakistan income tax calculator.
Is advance tax on property an extra cost on top of income tax?
No. Advance tax under 236K and 236C is adjustable against your income tax for the year, though 236C becomes a minimum tax if you buy and sell in the same tax year. A common mistake is to add it to the capital gains tax as if both were final.
Does this include stamp duty, CVT and registration fees?
No. Stamp duty, capital value tax, registration and transfer fees are set by each province, development authority or housing society, so check them locally. Exemptions, such as for some armed forces and government allottees, are not applied either. Before a transfer, confirm the figures with the FBR or a tax adviser.