Property Tax Calculator Pakistan — Buyer & Seller Taxes
Estimate the federal advance tax and provincial stamp duty on your property purchase or sale — with editable filer, late-filer and non-filer rates for every province.
Use the FBR valuation table or DC value for your area — taxes are charged on whichever official value is higher, not the market price you negotiate.
Check your status on FBR's Active Taxpayer List (ATL). Late filers appear on the ATL but filed their return after the due date.
Pre-filled rates are indicative FY2025-26 figures — edit them if your transaction falls in a different tier or the rates have changed.
Provinces also charge a registration fee (commonly ~1%, often capped) plus mutation and transfer fees of the society or authority — budget extra for these.
Important: these rates are indicative only. They change with every Finance Act, differ by property value tiers (non-filer rates on higher-value properties can be higher than shown), and provincial duties vary by location and property type. Always verify current rates with FBR, your provincial registrar or excise department, and a tax adviser before transacting.
Understanding 236K and 236C — the advance taxes on property
Every registered property transaction in Pakistan triggers federal withholding taxes under the Income Tax Ordinance. The buyer pays advance tax under section 236K and the seller pays under section 236C, both collected by the registrar or transferring authority at the time of transfer and calculated on the higher of the declared price and the official valuation. For filers these amounts are adjustable against the year's income tax; for non-filers the much higher rates act as a penalty for staying outside the tax net.
Filer vs late filer vs non-filer
Your rate depends on your status on FBR's Active Taxpayer List (ATL) on the transaction date. A filer filed last year's return on time; a late filer filed after the deadline and pays roughly double; a non-filer is not on the ATL at all and pays the steepest rates — and on higher-value properties the Finance Act applies progressively higher non-filer tiers than the headline rate shown here. If you are planning a transaction, becoming a filer beforehand is usually the single biggest tax saving available.
FBR valuation tables vs DC rate
Two official valuations matter: the provincial DC rate (used for stamp duty and registration fee) and the federal FBR valuation table (the floor for 236K/236C). Both are periodically revised and differ area by area. Stamp duty itself is a provincial levy, which is why Punjab, Sindh, KPK, Balochistan and Islamabad ICT all charge different rates — and provinces add registration, mutation and town fees on top.
For the full picture including capital gains tax and society transfer fees, read our property taxes in Pakistan guide, and see the step-by-step property transfer procedure before you book an appointment with the registrar.
Frequently Asked Questions
What taxes does a property buyer pay in Pakistan?
A buyer pays federal advance tax under section 236K (indicatively 3% for filers, 6% for late filers and 10.5% for non-filers in FY2025-26, with higher rates possible on high-value properties) plus provincial stamp duty (roughly 1–2% depending on province) and a registration fee. Housing societies and authorities like DHA also charge their own transfer and membership fees on top.
What taxes does a property seller pay in Pakistan?
A seller pays advance tax under section 236C at the time of transfer — indicatively 3% for filers, 6% for late filers and 10% for non-filers in FY2025-26. This is adjustable against capital gains tax on the sale, which is assessed separately in the seller’s income tax return. Rates change with each Finance Act, so verify current figures with FBR.
What is the difference between FBR value and DC rate?
The DC (deputy commissioner) rate is the provincial valuation used for stamp duty and registration, while the FBR valuation table sets the minimum value for federal taxes like 236K and 236C. Both are usually below actual market price. Tax is charged on the higher of the declared price and the applicable official valuation — you cannot reduce tax by declaring a lower price.
How much extra tax do non-filers pay on property?
Substantially more. On a purchase, a non-filer indicatively pays 10.5% advance tax versus 3% for a filer — on a PKR 1.5 crore property that is roughly PKR 15.75 lakh versus PKR 4.5 lakh. On higher-value properties non-filer rates can be even higher. Filing your income tax return and appearing on the Active Taxpayer List before the transaction usually saves far more than the cost of filing.
Is advance tax on property adjustable or a final tax?
Advance tax under 236K (buyer) and 236C (seller) is generally adjustable for filers — it counts towards your income tax liability for the year and can be claimed in your return. For non-filers the higher withholding effectively becomes a penalty. Treatment can change between Finance Acts, so confirm the current rules with a tax adviser.