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Pakistan Property Tax Calculator 2025-26 | 236K, 236C, CGT, Stamp Duty 

Pakistan Property Tax Calculator 2025-26 | FBR Section 236K & 236C Rates

Calculate your exact property tax liability in Pakistan for the financial year 2025-26 — in seconds. Our calculator covers all federal taxes (Section 236K for buyers, Section 236C for sellers, Capital Gains Tax) plus provincial fees including stamp duty, PLRA fees, corporation fee, and annual UIPT for all five provinces: Punjab, Sindh, KPK, Islamabad, and Balochistan. All rates are verified against the Finance Act 2025 (effective 1 July 2025).

🏠 Pakistan Property Tax — FY 2025-26

Pakistan Property Tax Calculator

Calculate FBR advance tax, stamp duty, CGT & annual property tax — FY 2025-26

PKR

When Buying Property in Pakistan

  • Section 236K (FBR Advance Tax): Paid by the buyer to FBR at time of transfer. Rates range from 1.5% (filer, up to PKR 50M) to 18.5% (non-filer, above PKR 100M). This is an adjustable tax — it can be offset against your annual income tax return.
  • Stamp Duty: Provincial tax on the sale deed. Punjab: 1% of DC/FBR value. Islamabad: 1% (reduced from 4% in Finance Act 2025). Sindh: 2%. KPK: 3%.
  • PLRA Fee (Punjab): Punjab Land Records Authority fee — PKR 3,300 flat for properties up to PKR 3M, then 0.1% above PKR 3M.
  • Corporation Fee (Punjab): 1% of property value payable to the local Municipal Corporation or District Council.

When Selling Property in Pakistan

  • Section 236C (FBR Advance Tax): Paid by the seller to FBR at time of transfer. Rates range from 4.5% (filer, up to PKR 50M) to 11.5% (non-filer, all slabs). Also adjustable against annual income tax.
  • Capital Gains Tax (CGT): Charged on your profit (not the full sale price). Properties bought on/after July 1, 2024: flat 15% for ATL filers. Properties bought before July 2024: sliding scale from 15% (year 1) to 0% (after 6 years). CGT is adjustable — Section 236C paid is offset against your CGT liability.
  • Map / Naqsha Penalty (Punjab): 2% of property value if the registered property map is not available at the Sub-Registrar. Fully waived if the Naqsha is presented.

Annual Property Taxes (Holding Costs)

  • UIPT (Urban Immovable Property Tax): Provincial annual tax based on Annual Rental Value (ARV). Punjab: 5% of ARV. Sindh: 25% of ARV (but ARV values are much lower). KPK: 10%.
  • Section 7E — Deemed Income Tax: Federal annual tax for properties with FBR Fair Market Value above PKR 25 Million. Effective rate: 1% of FMV annually. A 7E Certificate from FBR IRIS is required before any property transfer.
  • Capital Value Tax (CVT): 2% of FBR Fair Market Value — annual federal tax under the Capital Value Tax Act 2006.

Key Finance Act 2025 Changes (Important for 2025-26)

ChangeOld RateNew Rate (FY 2025-26)
236K — Active Filer (≤50M)3%1.5% ✅ Reduced
236C — Active Filer (≤50M)3%4.5% ⬆ Increased
Islamabad Stamp Duty4%1% ✅ Massively Reduced
Federal Excise Duty (FED)7% on transfersABOLISHED ✅
Non-Filer — Property > PKR 100MAllowed🚫 BARRED (Section 114C)
CGT — Post July 2024 acquisitionsVaries by period15% flat (ATL filers)