Pakistan Property Tax Calculator 2026-27

This calculator works out the taxes paid when a plot, house, flat or shop changes hands in Pakistan in 2026-27 (tax year 2027). Enter the property value, say whether the buyer and the seller are filers (on FBR's Active Taxpayers List) and pick the province, and it shows the buyer's advance tax under section 236K, the seller's advance tax under section 236C, the provincial charges such as stamp duty, and the total each side pays, with how much a non-filer pays extra.

The federal rates come from FBR's own Withholding Tax Rate Card for tax year 2027, updated for the Finance Act 2026. The budget cut both taxes for filers: a filer buyer now pays 1.25% under 236K (down from 1.5%–2.5% by value in 2025-26) and a filer seller pays 2.75% under 236C (down from 4.5%–5.5%), whatever the value. Non-filers were not given the cut: a non-filer buyer pays 10.5% up to Rs 50 million, 14.5% from Rs 50 million to Rs 100 million and 18.5% above Rs 100 million, and a non-filer seller pays 11.5%. The rate for the band applies to the whole value, not slab by slab, and the separate late-filer rates have gone.

236K is charged on the fair market value of the property and 236C on the gross sale consideration. In practice the registrar or housing society works out both on the FBR valuation table value for that area, or on the declared price if it is higher, so use that figure in the calculator rather than a lower price written in the agreement. The tax is collected before the transfer or registration is completed, by the sub-registrar or the housing authority (DHA, Bahria Town, CDA, LDA and others).

Both are advance taxes. A filer can claim them as a credit against the income tax worked out in the yearly return, while a non-filer's higher deduction is effectively a penalty for not filing. Becoming a filer before the deal is usually far cheaper: on a Rs 1 crore house the non-filer buyer pays Rs 1,050,000 under 236K instead of Rs 125,000. The seller's capital gain is taxed separately in the annual return under section 37.

Provinces charge their own taxes on the transfer deed, normally paid by the buyer. Punjab charges 1% stamp duty (the rural rate was cut from 3% to 1% by the Punjab Stamp (Amendment) Act 2026), a 1% local government transfer tax and a PLRA e-registration fee of 0.1% (minimum Rs 3,600). Sindh charges 2% stamp duty on the valuation table or declared value, whichever is higher, plus 1% immovable property tax on the e-stamp. In Islamabad stamp duty is 1% for a filer buyer and 2% for a non-filer (down from 4%), and the CDA transfer fee was cut from 3% to 1% in April 2026. Khyber Pakhtunkhwa cut stamp duty from 2% to 1% in 2025. Punjab and Sindh no longer charge capital value tax (CVT) on property. These rates are pre-filled but editable, because housing societies, districts and urban or rural areas can differ; always check the final figure on your e-stamp paper and registry challan.