Pakistan mein ghar ya plot ka sauda karte waqt teen tarah ke tax lagte hain: buyer ka federal tax (236K), seller ka federal tax (236C), aur sooba ki stamp duty aur fees. Sab se bada farq is se padta hai ke aap filer hain ya nahi. Rs 1 crore ke ghar par non-filer buyer filer se Rs 9 lakh 25 hazaar zyada deta hai.
Federal rates FBR ke Withholding Tax Rate Card, Tax Year 2027 (Finance Act 2026, 1 July 2026 se 30 June 2027 tak) se hain. Provincial rates November 2026 ke hain aur ilaqe, society aur district ke hisaab se badal sakte hain, is liye apne e-stamp challan se tasdeeq kar lein.
1. Buyer ka tax: 236K
236K property ki fair market value (FBR valuation table) par lagta hai aur transfer se pehle jama hota hai. Rate poori qeemat par lagta hai, slab-wise nahi.
| Property ki qeemat | Filer | Non-filer |
|---|---|---|
| Rs 5 crore tak | 1.25% | 10.5% |
| Rs 5 crore se 10 crore | 1.25% | 14.5% |
| Rs 10 crore se upar | 1.25% | 18.5% |
2. Seller ka tax: 236C
236C seller deta hai, sale ki raqam par. Is ka rate har qeemat par aik hi hai.
| Status | Rate | Rs 1 crore par |
|---|---|---|
| Filer | 2.75% | Rs 275,000 |
| Non-filer | 11.5% | Rs 1,150,000 |
3. Sooba ke charges (buyer deta hai)
| Ilaqa | Charges | Kul |
|---|---|---|
| Punjab | Stamp duty 1% + transfer tax (local govt) 1% + PLRA e-registration fee 0.1% (kam se kam Rs 3,600) | Taqreeban 2.1% |
| Sindh | Stamp duty 2% + immovable property tax 1% (e-stamp par) | 3% |
| Islamabad | Stamp duty filer 1%, non-filer 2% + CDA transfer fee 1% (sirf CDA properties) | 2% ya 3% |
| Khyber Pakhtunkhwa | Stamp duty 1% + district ki TMA ya registration fees | 1% + fees |
Punjab mein 2017 se aur Sindh mein 2020 se CVT nahi lagta. DHA, Bahria, LDA jaisi societies ki apni transfer fee alag hoti hai, wo upar shamil nahi.
4. Misaalein
Neeche har misaal mein buyer aur seller dono ka hisaab hai, aur sab raqam calculator se nikali gayi hai.
Misaal 1: Lahore mein Rs 1 crore ka ghar
| Filer | Non-filer | |
|---|---|---|
| 236K (buyer) | Rs 125,000 | Rs 1,050,000 |
| Stamp duty 1% | Rs 100,000 | Rs 100,000 |
| Transfer tax 1% | Rs 100,000 | Rs 100,000 |
| PLRA fee 0.1% | Rs 10,000 | Rs 10,000 |
| Buyer kul | Rs 335,000 | Rs 1,260,000 |
| Seller (236C) | Rs 275,000 | Rs 1,150,000 |
Misaal 2: Punjab mein Rs 30 lakh ka plot (filer)
236K Rs 37,500, stamp duty Rs 30,000, transfer tax Rs 30,000. PLRA fee 0.1% se Rs 3,000 banti hai, lekin kam se kam fee Rs 3,600 hai, is liye Rs 3,600 lagegi. Buyer ka kul Rs 101,100. Seller ka 236C Rs 82,500. Non-filer buyer hota to 236K Rs 315,000 aur kul Rs 378,600.
Misaal 3: Karachi mein Rs 2.5 crore ka flat
| Filer | Non-filer | |
|---|---|---|
| 236K | Rs 312,500 | Rs 2,625,000 |
| Stamp duty 2% | Rs 500,000 | Rs 500,000 |
| Property tax e-stamp 1% | Rs 250,000 | Rs 250,000 |
| Buyer kul | Rs 1,062,500 | Rs 3,375,000 |
| Seller (236C) | Rs 687,500 | Rs 2,875,000 |
Misaal 4: Islamabad mein Rs 7.5 crore ka ghar (CDA)
Rs 5 crore se upar non-filer ka 236K 14.5% ho jata hai, aur Islamabad mein non-filer ki stamp duty bhi dugni hai.
| Filer | Non-filer | |
|---|---|---|
| 236K | Rs 937,500 (1.25%) | Rs 10,875,000 (14.5%) |
| Stamp duty | Rs 750,000 (1%) | Rs 1,500,000 (2%) |
| CDA transfer fee 1% | Rs 750,000 | Rs 750,000 |
| Buyer kul | Rs 2,437,500 | Rs 13,125,000 |
| Seller (236C) | Rs 2,062,500 | Rs 8,625,000 |
Yahan non-filer buyer ko filer se Rs 1 crore 6 lakh 87 hazaar zyada dene padte hain.
Misaal 5: Peshawar mein Rs 50 lakh ka plot
Filer buyer: 236K Rs 62,500 + stamp duty 1% Rs 50,000 = Rs 112,500 (TMA ya registration fee ho to alag). Non-filer buyer: Rs 525,000 + Rs 50,000 = Rs 575,000. Filer seller ka 236C Rs 137,500, non-filer ka Rs 575,000.
5. Filer kaise banein aur kitna bachta hai
- Filer ka matlab: jis ka naam FBR ki Active Taxpayers List (ATL) mein ho. Check karne ke liye "ATL (space) CNIC number" likh kar 9966 par SMS karein.
- Return file karein: FBR ke IRIS portal par income tax return file karein. Deadline ke baad file karne par ATL mein aane ke liye surcharge dena padta hai, lekin property ke sauday mein yeh bachat ke muqable mein bohat chhoti raqam hai.
- Sauday se pehle: transfer ke din buyer aur seller dono ATL par hon, warna bank non-filer rate kaat-ta hai.
- Kitna bachta hai: Rs 1 crore par buyer ke Rs 925,000 aur seller ke Rs 875,000. Rs 50 lakh ke plot par bhi buyer ke Rs 462,500.
6. Aam ghaltiyan
- Sirf 236K jod kar budget banana aur stamp duty, transfer tax aur society fee bhool jana.
- Yeh samajhna ke 14.5% ya 18.5% sirf upar wale hisse par lagta hai. Rate poori qeemat par lagta hai.
- DC rate se kam qeemat likhwana. Tax phir bhi valuation table ya DC rate par hi lagega.
- Purane saal ke rates par hisaab lagana. Rates har budget (July) mein badalte hain.
- 236C ko capital gains tax samajhna. 236C advance tax hai; gain par tax alag se return mein banta hai.
Yeh guide maloomat ke liye hai. Bara sauda karne se pehle apne tax consultant ya property wakeel se tasdeeq kar lein.
Frequently asked questions
Non-filer ko property khareedne par kitna tax dena padta hai?
2026-27 mein non-filer buyer ka 236K tax Rs 5 crore tak 10.5%, Rs 5 se 10 crore tak 14.5% aur Rs 10 crore se upar 18.5% hai, poori qeemat par. Filer ke liye yeh sirf 1.25% hai. Rs 1 crore ke ghar par farq Rs 925,000 ka hai.
236K aur 236C mein kya farq hai?
236K buyer deta hai, property ki fair market value par. 236C seller deta hai, sale ki raqam par. Dono advance tax hain jo transfer se pehle bank mein jama hote hain.
Filer ka 236C kitna hai?
2026-27 mein filer seller ka 236C 2.75% aur non-filer ka 11.5% hai, qeemat chahe jitni ho.
Kya late filer ka alag rate hai?
Nahi. FBR ke Tax Year 2027 rate card mein 236K aur 236C ke liye sirf filer (ATL) aur non-filer rates hain. Late return file karne wala ATL mein aate hi filer rate par aa jata hai, lekin late return par ATL surcharge dena padta hai.
Stamp duty kaun deta hai, buyer ya seller?
Aam taur par buyer. Stamp duty, transfer fee aur registration ka kharch buyer uthata hai, jab tak sale agreement mein kuch aur na likha ho. Seller 236C deta hai.
Tax kis qeemat par lagta hai, DC rate ya asal qeemat?
Federal tax FBR ki valuation table par lagta hai aur provincial stamp duty DC rate par. Agar aap ki likhi hui sale price in se zyada ho to tax zyada wali qeemat par lagega.
Kya 236K wapas mil sakta hai?
Yeh advance tax hai. Filer apni saalana income tax return mein isay us saal ke tax mein adjust kar sakta hai. Non-filer ko koi faida nahi milta jab tak wo return file na kare.
This guide is general information, not professional advice. Rates and rules change — check the official source before you file or sign anything. See our Disclaimer.