Property tax calculator 2026-27
See the exact FBR advance tax on buying or selling property under Sections 236K and 236C, and how much a non-filer pays extra. No sign-up needed.
Section 236K advance tax · buyer
Rs 125,000
1.25% of Rs 10,000,000
As a filer
Rs 125,000
As a non-filer
Rs 1,050,000
Being a filer saves Rs 925,000 on this purchase.
Advance tax is adjustable against your yearly income tax when you file your return.
Buyer tax — Section 236K
| Property value | Filer | Non-filer |
|---|---|---|
| Up to Rs 5 crore | 1.25% | 10.5% |
| Rs 5 crore to Rs 10 crore | 1.25% | 14.5% |
| Above Rs 10 crore | 1.25% | 18.5% |
Seller tax — Section 236C
| Property value | Filer | Non-filer |
|---|---|---|
| Any value | 2.75% | 11.5% |
Buyer tax on common property prices 2026-27
Section 236K only, before provincial charges.
| Property price | Filer pays | Non-filer pays | Extra for non-filer |
|---|---|---|---|
| Rs 25 lakh | Rs 31,250 | Rs 262,500 | Rs 231,250 |
| Rs 50 lakh | Rs 62,500 | Rs 525,000 | Rs 462,500 |
| Rs 1 crore | Rs 125,000 | Rs 1,050,000 | Rs 925,000 |
| Rs 2.5 crore | Rs 312,500 | Rs 2,625,000 | Rs 2,312,500 |
| Rs 5 crore | Rs 625,000 | Rs 5,250,000 | Rs 4,625,000 |
| Rs 10 crore | Rs 1,250,000 | Rs 14,500,000 | Rs 13,250,000 |
| Rs 15 crore | Rs 1,875,000 | Rs 27,750,000 | Rs 25,875,000 |
How to avoid paying the non-filer rate
- Check your status by sending ATL <CNIC without dashes> to 9966.
- If you are not on the list, register your NTN and file your income tax return and wealth statement on FBR Iris.
- If you filed late, pay the ATL surcharge (Rs 1,000 for individuals) so your name is added to the list.
- Make sure the property purchase money is explained in your wealth statement for the year.
- On transfer day the registry charges the filer rate, and you adjust it in next year's return.
Overseas Pakistanis
If you hold a NICOP or POC and stayed in Pakistan less than 183 days in the tax year, the registry should charge you the filer rate under 236K and 236C even if you have never filed a return in Pakistan. Bring proof of your stay abroad. We can help you declare the property correctly if you later need to file.
Common questions
How much tax does a filer pay when buying property in 2026-27?
A filer on the Active Taxpayers List pays a flat 1.25% advance tax under Section 236K, whatever the property value.
How much does a non-filer pay when buying property?
10.5% up to Rs 5 crore, 14.5% from Rs 5 crore to Rs 10 crore, and 18.5% above Rs 10 crore.
What is the seller's tax under Section 236C?
2.75% for a filer and 11.5% for a non-filer, on the gross sale amount.
Is the tax on the deed price or the DC value?
Federal advance tax is charged on the higher of the declared price and the FBR / DC notified value.
Is there still a late filer rate?
No. The Finance Act 2026 removed the separate late-filer tier, so only filer and non-filer rates apply. A late filer becomes a filer once the ATL surcharge is paid and the name appears on the list.
Can I get this tax back?
Section 236K and 236C tax is advance tax. It is adjusted against your income tax for the year when you file your return, and any excess can be claimed as a refund.
Do overseas Pakistanis pay the non-filer rate?
No. NICOP or POC holders who stayed in Pakistan less than 183 days in the year are charged the filer rate on property even without filing a return.
Can I become a filer before the transfer date?
Yes. Once your return is filed and you appear on the Active Taxpayers List, the filer rate applies on transfer day. Message us early so it is done before you go to the registry.
General information, not legal advice. Provincial charges vary by district and property type, so check the registry challan. Last checked October 2026 against the Finance Act 2026.