From 1 July 2026 a filer buying property pays 1.25% advance tax under section 236K and a filer selling pays 2.75% under section 236C, whatever the value. Non-filers pay 10.5% to 18.5% as buyers and 11.5% as sellers. The buyer also pays provincial stamp duty and fees: in Punjab about 2.1% more on a Rs 15 million house.
Enter the price, the FBR and DC values if you know them, the province and whether each side is a filer. The calculator shows the buyer's and the seller's costs separately. Open "Provincial rates and fees" to change a rate to match your challan.
236K and 236C rates for 2026-27
Advance tax on the value of the property. "Filer" means on the Active Taxpayers List (ATL) on the day of the transfer.
| Property value | 236K filer | 236K non-filer | 236C filer | 236C non-filer | 2025-26 filer (236K / 236C) |
|---|---|---|---|---|---|
| Up to Rs 50 million | 1.25% | 10.5% | 2.75% | 11.5% | 1.5% / 4.5% |
| Rs 50 to 100 million | 1.25% | 14.5% | 2.75% | 11.5% | 2% / 5% |
| Above Rs 100 million | 1.25% | 18.5% | 2.75% | 11.5% | 2.5% / 5.5% |
The Finance Act 2026 replaced the filer slabs with one flat rate and removed the higher rates for late filers that applied in 2025-26. Overseas Pakistanis with a NICOP or POC who spent less than 183 days in Pakistan in the year are charged the filer rate, after the FBR verifies them through the Overseas Pakistanis option on its portal.
Worked example: Rs 15 million house in Lahore
Both buyer and seller are filers, the price in the deed is Rs 15,000,000, and the FBR and DC values are lower than the price.
| Buyer pays | Working | Amount |
|---|---|---|
| 236K advance tax | 1.25% of Rs 15,000,000 | Rs 187,500 |
| Stamp duty | 1% | Rs 150,000 |
| Local transfer tax (TIP) | 1% | Rs 150,000 |
| Registration fee | value above Rs 500,000 | Rs 1,000 |
| PLRA e-registration charge | 0.1% above Rs 3 million | Rs 15,000 |
| Buyer total | about 3.4% of the price | Rs 503,500 |
The seller pays Rs 412,500 under 236C (2.75%).
If the buyer were a non-filer, 236K would be 10.5%, Rs 1,575,000, and the buyer's total would rise to Rs 1,891,000. A non-filer seller would pay 11.5%, Rs 1,725,000.
FBR value, DC rate and the price in the deed
Two official valuations can apply, and each tax uses the higher of its valuation and the price you declare:
- FBR valuation table (section 68 of the Income Tax Ordinance). The FBR notifies a value per sq yd or sq ft for each area of the major cities. 236K and 236C are charged on this value if it is higher than the price.
- DC rate (collector rate). The provincial district collector's valuation table is used for stamp duty, CVT and other provincial charges.
Example: price Rs 15,000,000, FBR value Rs 18,000,000, DC value Rs 12,000,000. 236K is 1.25% of Rs 18,000,000 = Rs 225,000, and 236C is Rs 495,000. Stamp duty stays on the Rs 15,000,000 price because it is higher than the DC value.
Provincial charges on transfer (urban property)
Paid by the buyer when the sale deed is registered.
| Province | Stamp duty | CVT | Local transfer tax | Fixed fees |
|---|---|---|---|---|
| Punjab | 1% | 0% | 1% | Rs 500 or Rs 1,000 registration, PLRA Rs 3,300 or 0.1% |
| Sindh | 2% | 2% | 0% | As on challan |
| Islamabad (ICT) | 1% | 2% | 0% | As on challan |
| Khyber Pakhtunkhwa | 1% | 1% | 0% | As on challan |
- Punjab: stamp duty has been 1% on urban property since 2020. The Punjab Stamp (Amendment) Ordinance of 10 April 2026 cut rural stamp duty from 3% to 1% for 90 days. We could not confirm that it was extended or made law, so the calculator uses 3% for rural property; if the registry charges 1%, change it under "Provincial rates and fees". Punjab's capital value tax is not charged on house and plot transfers by the registry fee schedules we found; add it if your challan shows it.
- Sindh: 2% stamp duty on the higher of the Sindh valuation table and the declared value. The Board of Revenue also collects capital value tax, generally 2%, on houses, flats and commercial property above set sizes; smaller homes can be exempt. Registration fees are on the challan.
- Islamabad: stamp duty was cut from 4% to 1% by the Finance Act 2025. Capital value tax of 2% is commonly charged. In CDA sectors add the CDA transfer fee, cut from 3% to 1% of the FBR value on 9 April 2026.
- Khyber Pakhtunkhwa: stamp duty 1% and capital value tax 1% since the KP Finance Act 2024.
Provincial rates vary by district and property type, and housing societies charge their own transfer fees. Only the stamp duty rates (and KP's CVT) above are confirmed from an Act or official summary; the others come from registry fee schedules and professional guides, so the calculator shows a warning with them. Confirm with the sub-registrar or your e-stamp challan before paying.
Section 7E and other changes for 2026-27
- Section 7E treated 5% of the value of property worth more than Rs 25 million, other than the owner's own home, as income and taxed it at 20%, in effect 1% of the value a year. The Finance Act 2026 omitted it, so there is no 7E tax from tax year 2027.
- Federal excise duty of 3% to 7% on the first allotment and transfer of plots and commercial property, charged in 2024-25, was abolished in the 2025-26 budget.
- Inherited property: from 2026-27 its cost for the heir is its fair market value when the owner died. This matters for capital gains tax when the heir sells.
Both 236K and 236C are advance taxes. They count towards the payer's income tax for the year when the return is filed.
Property tax questions
What is the 236K rate for filers in 2026-27?
1.25% of the fair market value for all property values, from 1 July 2026. In 2025-26 it was 1.5%, 2% or 2.5% depending on value. Non-filers pay 10.5% up to Rs 50 million, 14.5% up to Rs 100 million and 18.5% above that.
What is the 236C rate for sellers in 2026-27?
2.75% for filers and 11.5% for non-filers, on the sale price or the FBR value if higher. The seller can set it against capital gains tax and other tax for the year. Our capital gains tax calculator shows both together.
How much tax does a non-filer pay on buying property?
10.5% under 236K for property up to Rs 50 million, 14.5% from Rs 50 to 100 million, and 18.5% above Rs 100 million. On a Rs 60 million property that is Rs 8,700,000, against Rs 750,000 for a filer. Becoming a filer before the transfer saves most of it.
What is the stamp duty on property in Punjab?
1% of the higher of the DC value and the price in the deed, for urban property. Rural property is 3% under the Act; an ordinance of 10 April 2026 cut it to 1% for 90 days, and we could not confirm it was made permanent, so ask the registry. The buyer also pays about 1% local transfer tax, a registration fee and the PLRA charge.
Who pays the property transfer taxes, buyer or seller?
By law the buyer pays 236K and the seller pays 236C. Stamp duty, CVT, registration and the local transfer tax are normally paid by the buyer, but the two sides can agree otherwise in the sale agreement.
Related tools
Last reviewed 30 September 2026. Results are estimates; official notices always take precedence.