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Property Tax Calculator for Pakistan (236K & 236C)
Every property transfer carries advance tax collected at the registry — from the buyer under 236K, from the seller under 236C. The rate depends entirely on where you stand with the Active Taxpayer List, and the gap runs into lakhs.
Free, no sign-up. Every rate comes from the published FBR and provincial schedules.
These rates are pending final verification against the current Finance Act. Confirm with us before relying on them for a transaction.
- Effective rate
- 0%
- Value plus tax
- Rs. 0
- A late filer pays extra
- Rs. 0
- A non-filer pays extra
- Rs. 0
The same transaction, three ways
| What it applies to | Filer | Late filer | Non-filer |
|---|---|---|---|
| If you are buying — section 236K | Rs. 0 | Rs. 0 | Rs. 0 |
| If you are selling — section 236C | Rs. 0 | Rs. 0 | Rs. 0 |
This is an estimate based on the published salaried slab rates for the tax year selected. It is not tax advice. Your actual liability depends on allowances, tax credits, other sources of income and tax already withheld from you.
Worth knowing
- This is advance tax, not the final tax on the deal. A filer sets it against the tax actually due and can reclaim the excess; a non-filer cannot.
- Capital gains tax on the profit is separate and is worked out on its own page.
- "Late filer" is a real status with its own column. Filing before 30 September rather than after it is worth money on the next transaction, not just tidiness.
Advance tax on the purchase of immovable property — section 236K
Collected by the registering authority at the time of transfer, and adjustable against your annual liability if you file.
| Property value | Filer | Late filer | Non-filer |
|---|---|---|---|
| Up to Rs. 50 million | 1.5% | 4.5% | 10.5% |
| Rs. 50m to Rs. 100m | 2% | 5.5% | 14.5% |
| Above Rs. 100 million | 2.5% | 6.5% | 18.5% |
Source: Finance Act 2025, section 236K.
Advance tax on the sale of immovable property — section 236C
Collected from the seller at transfer. Adjustable against your final tax when you file, which is the whole reason to be on the ATL before you sell.
| Property value | Filer | Late filer | Non-filer |
|---|---|---|---|
| Up to Rs. 50 million | 4.5% | 7.5% | 11.5% |
| Rs. 50m to Rs. 100m | 5% | 8.5% | 11.5% |
| Above Rs. 100 million | 5.5% | 9.5% | 11.5% |
Source: Finance Act 2025, section 236C.
Want the real number, not an estimate?
A calculator works from the figures you give it. Your actual position accounts for allowances, credits, other income and every rupee already withheld from you — which is frequently more than the tax you owe.
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