Property tax on buying and selling (236K, 236C) 2026-27
Advance tax on buying property (s.236K)
taxhisab.danixsoft.com
Tax year 2027
The value the registering office uses (FBR valuation table or DC rate, whichever applies).
Advance tax you pay
Rs 250,000
1.25%
Adjustable?
Yes
counts toward your income tax when you file
| Status | Rate | Tax on this value |
|---|---|---|
| Filer | 1.25% | 250,000 |
| Non-filer | 10.50% | 2,100,000 |
From tax year 2027 there is no separate late-filer rate: Finance Act 2026 omitted Tenth Schedule rule 1A.
Rates, both years
| Property value | Filer 2025-26 | Late filer 2025-26 | Filer 2026-27 | Non-filer (both) |
|---|---|---|---|---|
| Up to Rs 50 million | 1.50% | 4.50% | 1.25% | 10.50% |
| Rs 50–100 million | 2% | 5.50% | 1.25% | 14.50% |
| Over Rs 100 million | 2.50% | 6.50% | 1.25% | 18.50% |
| Property value | Filer 2025-26 | Late filer 2025-26 | Filer 2026-27 | Non-filer (both) |
|---|---|---|---|---|
| Up to Rs 50 million | 4.50% | 7.50% | 2.75% | 11.50% |
| Rs 50–100 million | 5% | 8.50% | 2.75% | 11.50% |
| Over Rs 100 million | 5.50% | 9.50% | 2.75% | 11.50% |
Not modelled
Source
Sections 236K and 236C; First Schedule Part IV Divisions XVIII and X (Finance Act 2026, s.5(44)(c)); Tenth Schedule rules 1 and 1A
- Finance Act 2026 (Act XLIII of 2026), Gazette of Pakistan, 26 June 2026 · last checked 4 November 2026
- FBR Withholding Tax Rate Card, tax year 2027 (updated up to 30 June 2026, Finance Act 2026) · last checked 4 November 2026
- FBR Withholding Tax Rate Card, tax year 2026 (updated up to 30 June 2025, Finance Act 2025) · last checked 4 November 2026
- Income Tax Ordinance 2001, FBR consolidated text amended up to 20.02.2026 · last checked 4 November 2026
Questions people ask
How much tax does a filer pay to buy property in 2026-27?
1.25% of the fair market value under section 236K, at any value. It was 1.5% to 2.5% in 2025-26.
And to sell?
Section 236C: 2.75% for filers, 11.5% for non-filers. Filers paid 4.5% to 5.5% in 2025-26.
Is it refundable?
Both are adjustable: they count toward your tax for the year when you file, including capital gains tax on a sale.
What about late filers?
In 2025-26 people on the ATL who filed late paid separate, higher rates. From 2026-27 that rule is gone and they pay the filer rate.
Are provincial charges included?
No. Stamp duty, capital value tax and registration fees are provincial and are not in this calculator.
Want a tax consultant to check your case?
Filing a return, becoming a filer, a notice from FBR, or a property or freelance question. Send a short request; asking is free and you decide whether to go ahead.