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Tax Year 2026-27 · Tax the seller pays

Property Sale Tax Calculator Pakistan 2026-27

Work out the advance tax deducted under Section 236C when you sell a property, and see how much of it you can set against your capital gains tax.

Section 236C seller taxFiler vs non-filerHigher of price and FBR valueSet off against capital gains

Your sale details

Rs.

The price written on the transfer deed.

Rs.

The official notified value for the property. Leave it equal if you do not know it.

Higher value used (tax base)The higher of your declared price and the FBR / DC value. You cannot lower the tax by writing a smaller price on the deed.

Rs. 30,000,000

Your declared price and the FBR / DC value match, so that is the amount taxed.

Seller status on the Active Taxpayer List

Filing your yearly return puts you on the list and cuts this tax sharply. The late-filer tier was scrapped for 2026-27, so this year has only filer and non-filer.

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Seller advance tax — Section 236CThe rule that makes the registry or society collect tax from the seller when a property is transferred. It is taken at the time of transfer.

Filer · 2026-27

Applied rate (2026-27)

2.75%AdjustableThis is not your final tax. It is money already paid towards the total you owe for the year. When you file your return you either get the extra back as a refund, or pay the difference if you owe more.

Advance tax to be deducted from the seller

Rs. 825,000

Worked out on the higher of your declared price and the FBR / DC value.

If you were not on the Active Taxpayer List

11.5%Rs. 3,450,000
What being a filer saves youRs. 2,625,000

This can be set against the capital gains tax on the same sale.

How this was worked out

2.75%

2.75% of Rs. 30,000,000. This year charges one rate whatever the property is worth.

Rates for the year you picked

Section 236C · 2026-27

The table changes with the tax year, because property rates were rewritten by almost every Finance Act since 2022.

Property valueFilerNon-filer
Any property value2.75%11.5%

This year has no late-filer tier — it only existed for 2024-25 and 2025-26.

The same deal across tax years

What this transaction would have cost under each year we cover, at the status you selected.

  • 2026-272.75%Rs. 825,000
  • 2025-264.5%Rs. 1,350,000
  • 2024-253%Rs. 900,000
  • 2023-243%Rs. 900,000
  • 2022-232%Rs. 600,000

How the seller’s tax is worked out

Take the higher of the two values on the table, then apply the Section 236C rate for your place on the Active Taxpayer List. The rate falls on the whole sale price, not on the profit — that is what the capital gains calculator handles.

Section 236C

Tax=higher of deed price and FBR / DC value×236C rate for your filer status

Worked example (2026-27)

The same plot sold for PKR 30,000,000 with an FBR notified value of PKR 34,000,000. The seller is taxed on the higher figure, whatever the deed says.

Declared price on the deed
Rs. 30,000,000
FBR / DC value
Rs. 34,000,000
Value taxed (the higher of the two)
Rs. 34,000,000
Filer rate for 2026-27
2.75%
Advance tax deducted from the seller
Rs. 935,000
Same plot, off the taxpayer list (11.5%)
Rs. 3,910,000

Switch mode to calculate

Buy — 236KInputs: Declared price, FBR / DC value and the buyer’s filer status.Capital Gains — CGTInputs: Purchase and sale prices, both dates, property type and filer status.

Your two taxes as a seller, and the one the buyer pays

Selling can charge you twice over — once on the price and once on the profit — while a third charge falls on your buyer. This page prices the first of yours.

Section 236C — your transfer tax

You, the seller

The charge this page works out. It is deducted from you when the transfer is registered, and credited against your tax for the year — including the capital gains tax on this same sale.

Capital gains tax — your profit tax

You, the seller

Your second charge, on the profit instead of on the price. Because the 236C above is worked out on the whole sale price, it frequently covers this bill in full.

Section 236K — the buyer’s tax

The buyer pays

Collected from whoever is buying from you, at the same counter and on the same value. None of it is deducted from your proceeds.

Property tax questions

Frequently asked questions

The questions Pakistani buyers and sellers ask most about property tax, answered in plain language.

Is the advance tax under Section 236C adjustable?

Yes. Section 236C is advance tax collected at transfer, and it is credited against your tax for the year — including the capital gains tax on the same sale. If the 236C already collected is more than your capital gains tax, the excess comes back as a refund when you file.

Why did the seller’s rate fall so much for 2026-27?

The Finance Act 2026 replaced the seller’s banded table, which ran from 4.5% to 5.5%, with a single flat 2.75% for anyone on the Active Taxpayer List. The non-filer rate did not follow it down: that figure lives in rule 1 of the Tenth Schedule, which the Act left alone, so it stays at 11.5%.

Does a seller pay Section 236K too?

No. Section 236K is charged to the buyer on the same transfer. A seller’s advance tax is Section 236C alone — though a seller may also owe capital gains tax on the profit, which is a separate charge worked out on the gain rather than on the price.

Which value is a seller’s tax worked out on?

The higher of the price written on the transfer deed and the FBR notified value for that area, or the provincial DC rate where that is what applies. Recording a smaller price on the deed does not reduce what is deducted from you, because the official value sets the floor.

How much more does a non-filer pay to sell property?

A little over four times as much. For 2026-27 a seller on the Active Taxpayer List has 2.75% of the taxed value deducted, while a seller who is not has 11.5% deducted however much the property is worth. On a PKR 30 million sale that is PKR 825,000 against PKR 3,450,000.

When is Section 236C deducted from a sale?

At transfer. The registrar, housing society or other registering authority takes it before the property is recorded in the buyer’s name, so it leaves your proceeds at the counter rather than arriving as a bill later in the year.

This calculator gives an estimate, not tax or legal advice. Confirm your final tax with a qualified Pakistan tax professional.

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Straight from the source

Official sources

Every rate on this page comes from these official documents. Open them to check the figures yourself.

Federal Board of Revenue PakistanFinance Act 2026The enacted budget law for 2026-27. It sets Section 236C at 2.75% and Section 236K at 1.25% for filers, and removes the late-filer tier.Federal Board of Revenue PakistanIncome Tax Ordinance 2001Divisions X and XVIII set the filer rates, and the Tenth Schedule sets the rates for people not on the Active Taxpayer List.Federal Board of Revenue PakistanFBR Withholding Tax Rate CardThe FBR’s own rate card for 2025-26, listing Section 236C and 236K by value band for filers, late filers and non-filers.FBR IRIS portal PakistanFBR IRIS PortalFile your yearly return and stay on the Active Taxpayer List.