Property Tax Calculator 2026-27 (Sections 236K and 236C)
Calculate the advance income tax collected when you buy or sell immovable property in Pakistan in Tax Year 2027, for persons on and off the Active Taxpayers List (ATL).
The value on which tax is collected: generally the FBR valuation table value or the declared price, whichever is higher.
Advance income tax
Rs 0
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Indicative estimate of advance income tax under sections 236C and 236K for Tax Year 2027, per the FBR Withholding Tax Rate Card updated to 30 June 2026. Does not include capital gains tax, stamp duty, provincial taxes or registration fees.
Rates for Tax Year 2027
- Seller, section 236C: 2.75% (ATL) or 11.5% (non-ATL) of gross consideration.
- Buyer, section 236K: 1.25% (ATL) of fair market value.
- Buyer not on ATL: 10.5% up to Rs 50 million, 14.5% above Rs 50 million up to Rs 100 million, and 18.5% above Rs 100 million.
Section 7E, which taxed deemed income on immovable property, has been omitted. Capital gains tax on disposal is separate and depends on when the property was acquired and how long it was held.
Frequently asked questions
Is advance tax on property adjustable?
Tax collected under sections 236C and 236K is generally adjustable against your final tax liability for the year, provided it is declared correctly in your return.
How much does ATL status save?
On a purchase of Rs 25 million, a buyer on the ATL pays Rs 312,500 under section 236K, against Rs 2,625,000 for a buyer not on the ATL.
More calculators: Salary tax · Business and AOP tax · Property advance tax · Tax on rent · All Tax Year 2027 rates
Last updated 31 October 2026. Rates: FBR Withholding Tax Rate Card for Tax Year 2027 and the Income Tax Ordinance, 2001 as amended up to 30 June 2026. Estimates only; not advice for your specific circumstances.