Property Sale Tax Calculator Pakistan 2026-27

Usually. Section 236C is advance tax collected at transfer, and Section 168 credits it against the tax due on your income for the whole year — including the capital gains tax on the same sale. Where more has been collected than you owe, Section 170 applies the excess against any other tax due from you and pays out the remainder; you can apply to the Commissioner for it, and under Section 170A the FBR may issue it from your filed return without an application. Two situations work differently. The first catches people who flip: Section 236C(2) says that where a property is acquired and disposed of within the same tax year, what is collected is minimum tax instead — it still counts against your bill, but anything above that bill stays with the FBR rather than being credited onward or refunded. The second is a non-resident holding a POC, NICOP or CNIC who bought through a Foreign Currency Value Account or NRP Rupee Value Account: for them it is a final discharge of tax liability in lieu of the capital gains on the property, so nothing is adjusted afterwards. Pakistan’s normal tax year runs 1 July to 30 June — a special tax year approved under Section 74 has its own dates — so buying in August and selling in March normally falls inside one year while buying in March and selling in August does not.

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%.

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, which is a separate charge worked out on the taxable gain rather than the whole transfer value.

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.

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.

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.

Yes. Its first proviso removes the collection on the first sale of qualifying property acquired from or allotted by Government or an authority to specified dependants of people who died in service, war-wounded people, service personnel and former service or government personnel, where the allotment authority certifies the statutory conditions. Section 236O also exempts the Federal or a Provincial Government, foreign diplomats or diplomatic missions, and a person holding the Commissioner’s certificate that their income for the year is exempt. This calculator assumes Section 236C is collected.