How it is worked out
- Buyer’s advance tax (s.236K): 1.25% × Rs 10,000,000 = Rs 125,000
- Seller’s advance tax (s.236C): 2.75% × Rs 10,000,000 = Rs 275,000
- Total transfer cost: Rs 125,000 + Rs 275,000 = Rs 400,000
What this means for you
In 2025-26 filers paid Rs 600,000 on the same deal, so the 2026-27 budget saves them Rs 200,000. Non-filers’ rates did not fall: the buyer pays 10.5% and the seller 11.5%, Rs 1,800,000 more than filers on this deal, which is reason enough to file a return before the transfer.
Tax is charged on the FBR valuation or the provincial (DC) rate, whichever is higher, not on the price you agree, so the taxable value of your deal may differ from Rs 10,000,000. Both are advance taxes that a filer adjusts against the year’s income tax in the return. For non-filers the buyer’s rate also rises with value: 10.5% up to Rs 50,000,000, 14.5% up to Rs 100,000,000 and 18.5% above.
These are only the federal taxes. The buyer also pays provincial stamp duty, capital value tax where it applies, and registration or society transfer fees, which differ by province and scheme; add them in the calculator for the full cost.
Nearby amounts
| Property value | Both filers | Both non-filers |
|---|---|---|
| Rs 5,000,000 | Rs 200,000 | Rs 1,100,000 |
| Rs 10,000,000 | Rs 400,000 | Rs 2,200,000 |
| Rs 15,000,000 | Rs 600,000 | Rs 3,300,000 |
| Rs 20,000,000 | Rs 800,000 | Rs 4,400,000 |
| Rs 30,000,000 | Rs 1,200,000 | Rs 6,600,000 |
Sources
Rates checked on 13 October 2026.
- FBR Withholding Tax Rates Card, tax year 2027 (s.236C and s.236K)
- Income Tax Ordinance 2001, amended up to 30 June 2026 (First Schedule Part IV, Tenth Schedule)
This calculator gives an estimate for guidance. It is not official advice. Rates and rules change, so confirm important decisions with the relevant authority or a qualified professional. See how we calculate, or report a mistake.