Property Purchase & Sale Tax Calculator
Work out the advance withholding tax on buying or selling immovable property in Pakistan. Under the Finance Act 2026 both rates are flat and identical for filers and non-filers.
Good news — property tax no longer penalises non-filers
As of the Finance Act 2026, both 236C and 236K are flat rates regardless of filer status. The old slabs (which reached 18.5% for non-filers) and the "late filer" category have been removed. That is why this page shows a single figure instead of a filer comparison.
Your property transaction
Transaction type
Use the value that will be recorded at the time of registration.
Property location (urban or rural) no longer changes the 236C/236K rate — the flat rate applies nationwide. Provincial stamp duty and CVT are separate and not included here.
Advance tax you pay as buyer (236K)
Rs 125,000
1.25% of Rs 10,000,000 — Section 236K, Finance Act 2026.
What is this tax, and who pays it?
Section 236K — the buyer's tax. When you purchase immovable property, the registering authority collects 1.25% of the fair market value from you before the transfer is recorded.
Section 236C — the seller's tax. When you sell, 2.75% of the amount you receive is collected from you at the same moment.
Both are advance tax, not a final charge. If you file a return, they are adjusted against your income tax for the year. If you never file, you can never claim them back.
Frequently asked questions
What is Section 236C?
Section 236C is advance tax collected from the seller of immovable property at the time the transfer is registered. It is withheld on the gross consideration received.
What is Section 236K?
Section 236K is advance tax collected from the buyer of immovable property, calculated on the fair market value of the property being purchased.
Do non-filers still pay more property tax in 2026?
No. The Finance Act 2026 replaced the old slab-based, filer-differentiated rates with a single flat rate for everyone: 2.75% under 236C and 1.25% under 236K. The 'late filer' category was abolished when Rule 1A of the Tenth Schedule was removed.
Is this tax refundable?
Advance tax paid under 236C and 236K is adjustable against your annual income tax liability if you file a return. Non-filers effectively lose the ability to claim it back, which is still a strong reason to file.
Related calculators
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.