Property Tax Calculator Pakistan 2026-27

1. Choose Buying or Selling. Buyers pay Section 236K; sellers pay Section 236C and may owe capital gains tax.
2. Pick your status on the transfer date. What matters is whether your name is on FBR's Active Taxpayers List the day the registrar or society records the transfer.
3. Enter the value. For a purchase, use the fair market value the registrar will apply. For a sale, use the price you receive, then what you paid and both dates.
4. Read the breakdown. The result updates as you type and shows the filer and non-filer figures side by side. Use “Copy result” to save it or send it to your property dealer.

Three federal income taxes can apply to a property deal. Two are collected at the time of transfer by the registrar, development authority or housing society; the third is settled in the seller's tax return.

1. Advance tax on the buyer — Section 236K

Buyer's tax = fair market value × 1.25% (filer) or 10.5% / 14.5% / 18.5% (non-filer)

2. Advance tax on the seller — Section 236C

Seller's advance tax = sale price × 2.75% (filer) or 11.5% (non-filer)

3. Capital gains tax on the seller — Section 37(1A)

Capital gain = sale price − cost (purchase price + improvements)

The gain is taxed at the rates in Division VIII of the First Schedule. Which table applies depends on when you bought the property, not when you sell it. The 236C collected at transfer is then set against this tax, so you only pay the difference (if any) with your return.

Capital gains rates: property bought on or before 30 June 2024

Capital gains rates: property bought on or after 1 July 2024

• Filers: a flat 15% of the gain, whatever the holding period.
• Non-filers: the normal slab rates for individuals (0% to 45%), but never less than 15% of the gain. The calculator applies the slabs to the gain on its own; your actual tax can be higher if the gain is added to other income.

Non-filer rates for buyers by property value

Buying a Rs 2 crore house

A filer pays 1.25% × Rs 20,000,000 = Rs 250,000 under Section 236K and claims it in their return. A non-filer pays 10.5% = Rs 2,100,000 — Rs 1,850,000 more for the same house.

Selling a plot held for three and a half years

Bought in March 2023 for Rs 1 crore, sold in November 2026 for Rs 1.6 crore. The registrar collects 2.75% × Rs 16,000,000 = Rs 440,000 from a filer seller. The gain of Rs 6,000,000 falls in the “over 3, up to 4 years” band for plots, so capital gains tax is 7.5% = Rs 450,000. After setting off the Rs 440,000, the seller pays Rs 10,000 more with the return and keeps Rs 15,550,000.

Selling a flat bought after July 2024

Bought in August 2024 for Rs 1.2 crore, sold in October 2026 for Rs 1.4 crore. A filer pays 15% of the Rs 2,000,000 gain = Rs 300,000. The 236C collected (Rs 385,000) is more than that, so the extra Rs 85,000 can be adjusted against the seller's other tax for the year. A non-filer would have Rs 1,610,000 (11.5%) collected at transfer.

The gap is large enough that most buyers file a return before the transfer — see how to become a filer and the full filer vs non-filer comparison. For other transactions, such as bank profit and cash withdrawals, use the withholding tax calculator.

What isn't included

Provincial and local charges — stamp duty, capital value tax, registration fees and society transfer fees — vary by province and area and are not part of this estimate. Rental income from a property is taxed separately as part of your yearly income; see the income tax calculator.