Who pays which tax
Whoever registers, records or attests the transfer (sub-registrar, development authority or housing society) collects two federal taxes: section 236K from the buyer and section 236C from the seller. On top of that come provincial stamp duty, capital value tax where it applies, and registration or transfer fees, usually paid by the buyer, though the parties can agree otherwise.
How it is calculated
- Find the value band: up to Rs 50 million, Rs 50 to 100 million, or above Rs 100 million. The band’s rate applies to the whole value.
- Buyer’s tax = value × the 236K rate; seller’s tax = value × the 236C rate.
- Provincial stamp duty and capital value tax = value × the rate you enter; fees are added as entered.
Example: a Rs 20,000,000 property, both parties filers. The buyer pays 1.25%, Rs 250,000, and the seller 2.75%, Rs 550,000, a total of Rs 800,000. In 2025-26 the same deal cost Rs 1,200,000. If both were non-filers, the buyer would pay Rs 2,100,000 and the seller Rs 2,300,000.
FBR rates
| Value (Rs) | 236K filer | 236K non-filer | 236C filer | 236C non-filer | 236K filer 2025-26 | 236C filer 2025-26 |
|---|---|---|---|---|---|---|
| ≤ 50M | 1.25% | 10.5% | 2.75% | 11.5% | 1.5% | 4.5% |
| 50M – 100M | 1.25% | 14.5% | 2.75% | 11.5% | 2% | 5% |
| > 100M | 1.25% | 18.5% | 2.75% | 11.5% | 2.5% | 5.5% |
Provincial stamp duty, capital value tax and fees differ between Punjab, Sindh and Islamabad, and by urban or rural area and property type. Take your rate from the e-stamp challan, the sub-registrar or the Board of Revenue.
Frequently asked questions
What are the 236K and 236C rates for 2026-27?
For filers on the Active Taxpayers’ List, the Finance Act 2026 set a flat 1.25% of the value for the buyer (236K) and 2.75% for the seller (236C), with no value bands. Non-filers pay 10.5%, 14.5% or 18.5% as buyers depending on value (up to Rs 50 million, up to Rs 100 million, above that) and 11.5% as sellers.
Is there still a separate late-filer rate?
No. The Finance Act 2026 omitted rule 1A of the Tenth Schedule, which charged higher rates to people on the ATL who had filed their return late. From 1 July 2026 they pay the filer rate. In 2025-26 late filers paid 4.5% to 6.5% as buyers and 7.5% to 9.5% as sellers.
Which value is the tax charged on?
Section 236K uses the fair market value, which for property is the FBR valuation or the provincial DC rate, whichever is higher. Section 236C uses the gross consideration received, which the registrar checks against the same valuation. Enter the higher of the two.
Can I get the advance tax back?
Both taxes are adjustable: they count as tax already paid against your income tax for the year when you file a return. The seller’s 236C becomes a minimum tax if the property was bought and sold in the same tax year. Capital gains tax on the sale is separate and is not included here.
Is the 7E deemed income tax still charged?
No. Section 7E, the tax on deemed income from a second property, was omitted by the Finance Act 2026, so the registrar no longer asks for a 7E certificate.
Guides
- How to become a filer (Active Taxpayers List) in Pakistan and why it mattersA filer is someone on FBR’s Active Taxpayers List, which you join by registering on IRIS and filing a return.
- Taxes and fees when buying or selling property in Pakistan (2026-27)Filers pay 1.25% (236K) to buy and 2.75% (236C) to sell property in 2026-27.
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Sources
- Income Tax Ordinance 2001, amended up to 30 June 2026 (FBR): s.236C, s.236K, First Schedule Part IV Divisions X and XVIII, Tenth Schedule
- FBR Withholding Tax Rates Card, tax year 2027 (Finance Act 2026)
- FBR Withholding Tax Rates Card, tax year 2026 (Finance Act 2025)
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.