Section 236C vs 236K Explained
6 min read · Updated 2026-07-04
Finance Act 2026 removed the non-filer premium on property transfers. What 236C and 236K now cost.
Who pays which
Section 236C is collected from the seller of immovable property on the gross consideration received. Section 236K is collected from the buyer on the fair market value of the property. Both are collected by the registering or transferring authority at the moment of transfer.
The 2026 rates
Under the Finance Act 2026, 236C is a flat 2.75% and 236K is a flat 1.25%. There are no slabs, and no distinction between filers and non-filers.
This is a genuine change in direction: the previous structure taxed non-filer sellers up to 11.5% and non-filer buyers up to 18.5%.
The late filer category is gone
Rule 1A of the Tenth Schedule, which created the intermediate late filer tier, was removed. There are now only two states that matter anywhere in the law — on the ATL or not — and for property, even that no longer changes the rate.
You should still file
Both taxes are advance tax, adjustable against your annual income tax liability if you file a return. A non-filer pays the same rate now but never gets to claim it back, and still faces higher rates on cars, cash and bank profit.
Frequently asked questions
Is 236K charged on the DC rate or market value?
236K is charged on the fair market value as determined for the transaction, which in practice follows FBR's valuation tables for the area.
Do buyer and seller both pay on the same deal?
Yes. The seller pays 236C on what they receive and the buyer pays 236K on the value of what they acquire.
Does this include stamp duty and CVT?
No. Stamp duty, capital value tax and registration fees are provincial charges collected separately from these federal advance taxes.
Rates sourced from FBR's Finance Act 2025 and Finance Act 2026. Tax law can change — always verify current rates at fbr.gov.pk before relying on this for a real transaction. Last updated 1 July 2026.