Property tax calculator 2026-27: buying and selling
پراپرٹی کی خرید و فروخت پر ٹیکس — 236C، 236K اور اسٹامپ ڈیوٹی
Federal advance tax for the buyer (section 236K) and seller (section 236C), plus the provincial stamp duty, for filers and non-filers.
Not included: registration fee, the local government (TMA) transfer tax, society transfer fees and capital gains tax worked out in your income tax return. Advance tax paid under 236C and 236K can be adjusted against your final tax.
Federal advance tax 2026-27
| Filer | Non-filer | |
|---|---|---|
| Buyer, section 236K | 1.25% | 10.5% up to Rs 5 crore; 14.5% Rs 5–10 crore; 18.5% above Rs 10 crore |
| Seller, section 236C | 2.75% | 11.5% |
There is no separate late-filer rate from 2026-27, section 7E (deemed income) has been abolished, and the federal excise duty on plots was withdrawn in 2025. Source: FBR withholding tax rate card (tax year 2027) and the Finance Act 2026.
Stamp duty by province
- Punjab (2026-27): Urban property (registered sale deed) 2%; Rural / agricultural land 1%; Society file transfer, within 12 months 1%; Society file transfer, after 12 months 2%, on the higher of the declared value and the district valuation table (DC rate). Source
- Islamabad (ICT) (2026-27): Property 1%, on the value of the property. Source
- Khyber Pakhtunkhwa (2025-26): Urban property 1%; Agricultural land 1%; Other property 2%; Allotment / transfer of an open plot 1%, on the higher of the FBR and DC valuation. Source
- Sindh: not shown: the current rate could not be confirmed on an official site.
- Balochistan: not shown: the current rate could not be confirmed on an official site.
Questions
How much tax does a filer pay when buying property in 2026-27?
A buyer on FBR's Active Taxpayers List pays 1.25% advance tax under section 236K, plus the provincial stamp duty (for example 2% on urban property in Punjab and 1% in Islamabad).
What do non-filers pay?
Non-filers pay 10.5% (up to Rs 50 million), 14.5% (Rs 50-100 million) or 18.5% (above Rs 100 million) under section 236K when buying, and 11.5% under section 236C when selling, against 2.75% for filers.
What tax does the seller pay?
The seller pays advance tax under section 236C: 2.75% for filers and 11.5% for non-filers, on the higher of the sale price and the FBR valuation. A home you lived in and declared in your wealth statement for 15 years or more can get an exemption certificate.
Is there a tax on deemed income from property (7E) or excise duty on plots?
No. Section 7E was abolished by the Finance Act 2026, and the federal excise duty on plots was withdrawn by the Finance Act 2025.
Which value is the tax worked out on?
Federal taxes use the higher of the sale price and the FBR valuation table for the area. Provincial stamp duty uses the higher of the declared value and the district (DC) valuation in Punjab, and the higher of the FBR and DC value for KP plots.
Checked 30 October 2026. Rates change with each budget; confirm with the sub-registrar or your tax adviser before the transfer. Dareecha is not a government website.
