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Pakistan Property Tax Calculator for FY 2026–27

Estimate the taxes and charges connected with buying, selling or owning property in Pakistan. This calculator covers federal advance tax under Sections 236K and 236C, an estimated capital-gains calculation, and editable provincial transfer or annual-property-tax assumptions.

Select the transaction type, enter the applicable official property value and confirm the taxpayer’s Active Taxpayers’ List status. The result separates adjustable federal advance tax from estimated provincial charges so the calculation is easier to understand.

Reviewed: 19 August 2026
BuyingEstimate Section 236K and provincial transfer charges.
SellingEstimate Section 236C and capital gains tax separately.
Annual taxEstimate UIPT using assessed rental value and an editable rate.
FY 2026–27 update: The ATL base rates are 1.25% under Section 236K and 2.75% under Section 236C. Section 7E was omitted by the Finance Act 2026.
🏠 Finance Act 2026

Pakistan Property Tax Calculator

Estimate federal advance tax, provincial transfer charges, capital gains tax and annual property tax for FY 2026–27.

✓FY 2026–27 base rates: Section 236K 1.25% and Section 236C 2.75%. Section 7E has been omitted by the Finance Act 2026.
PKR
FBR status
Advanced provincial assumptions
PKR

Tax breakdown

Total estimated tax and chargesPKR 0
Important: This is an educational estimate, not a tax assessment or legal opinion. Provincial rates, valuation tables, exemptions, local-authority charges and CGT treatment vary by location and facts. Confirm figures with FBR and the relevant provincial revenue authority or Sub-Registrar before a transaction.

Federal basis: Finance Act 2026, First Schedule Divisions X and XVIII; Section 7E omission. Provincial percentages are editable assumptions.

Property transaction tax rates for FY 2026–27

The Finance Act 2026 replaced the base advance-tax rates on immovable-property transactions. The FBR withholding tax rate card updated through 30 June 2026 lists the following ATL and non-ATL rates.

ProvisionProperty valueATL rateNon-ATL rate
236K — PurchaseUp to PKR 50 million1.25%10.50%
236K — PurchaseAbove PKR 50 million up to PKR 100 million1.25%14.50%
236K — PurchaseAbove PKR 100 million1.25%18.50%
236C — SaleAll value bands2.75%11.50%
Verify ATL status: The difference between ATL and non-ATL withholding can be substantial. Confirm current status through an official FBR channel before completing the transaction.

Taxes generally considered by a property buyer

Section 236K advance tax

Section 236K is collected when immovable property is purchased or transferred to a buyer. For an ATL buyer, the FY 2026–27 rate is 1.25% of the fair market value applicable under the section. Specific higher rates apply when the buyer is not on the ATL.

Provincial transfer charges

Stamp duty, registration charges, capital-value charges and local-authority fees are governed separately. They can vary by province, city, property type, valuation basis and exemption. Treat provincial amounts shown by the calculator as editable estimates and confirm them with the relevant Sub-Registrar or revenue authority.

Taxes generally considered by a property seller

Section 236C advance tax

Section 236C is collected from the seller on the gross amount of consideration received. The FY 2026–27 rate card lists 2.75% for ATL sellers and 11.50% for non-ATL sellers.

Capital gains tax

CGT is based on the taxable gain, not automatically on the complete sale price. Acquisition date, recognised acquisition cost, qualifying costs, property category, exemptions and the applicable rate can change the result.

Avoid double counting: Section 236C is an advance collection and may be creditable when the final liability is determined. It should remain separate from the estimated CGT liability.

Annual property tax and Section 7E

Urban Immovable Property Tax is administered under provincial law. Its calculation may depend on assessed annual rental value, location, property use, area, occupancy, exemptions and provincial valuation tables.

Section 7E is not added for FY 2026–27 because the Finance Act 2026 omitted Section 7E from the Income Tax Ordinance, 2001.

How to use the calculator

  1. Select Buying, Selling or Annual Tax.
  2. Choose the province and property category.
  3. Enter the applicable official property value.
  4. Select the correct ATL status for a transaction.
  5. Review the editable provincial assumptions.
  6. For a sale, enter the acquisition value and qualifying costs.
  7. Verify the result with the relevant authority before acting on it.

Basic federal calculation examples

ATL buyer

Applicable property value: PKR 20 million.

20,000,000 × 1.25% = PKR 250,000

This covers Section 236K only.

ATL seller

Gross consideration: PKR 20 million.

20,000,000 × 2.75% = PKR 550,000

This is Section 236C, not the final CGT calculation.

Frequently asked questions

What is the Section 236K rate for an ATL buyer?

The FY 2026–27 base rate for an ATL buyer is 1.25% of the fair market value applicable under Section 236K.

What is the Section 236C rate for an ATL seller?

The FY 2026–27 ATL rate is 2.75% of the gross amount of consideration received.

Are non-ATL rates simply double the ATL rates?

No. FBR lists specific non-ATL rates: 10.5%, 14.5% or 18.5% under Section 236K depending on value, and 11.5% under Section 236C.

Is Section 236C the same as capital gains tax?

No. Section 236C is an advance collection at transfer. CGT is determined separately under the applicable capital-gains rules.

Does Section 7E apply in FY 2026–27?

The Finance Act 2026 omitted Section 7E, so this calculator does not add a Section 7E amount for FY 2026–27.

Are stamp duty rates the same throughout Pakistan?

No. Provincial charges vary by jurisdiction, property category, location, valuation basis and available exemptions.

Sources and verification

  • Finance Act 2026: Sections 236K and 236C rate amendments and Section 7E omission.
  • FBR Withholding Income Tax Rate Card 2027, updated through 30 June 2026.
  • Current provincial notifications for stamp duty, registration charges and UIPT.

If a summary conflicts with the applicable statute or notification, the official legal text prevails.

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Disclaimer: This calculator and guide provide general educational estimates, not an official assessment, legal opinion or personalised tax advice. Rates, valuations and exemptions may change. Verify the result with FBR, the relevant provincial authority or a qualified tax professional. Advertising displayed on this page does not constitute endorsement by a government authority.