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Property Advance Tax Calculator 2026-27
Work out the advance withholding tax deducted at registration when you buy (Section 236K) or sell (Section 236C) property — for both filers and non-filers.
Note: this is adjustable advance tax — it is credited against your annual return, not a final tax.
Rates — Tax Year 2026-27
| Transaction | Value | Filer | Non-filer |
|---|---|---|---|
| Buy (236K) | Up to Rs 50M | 1.25% | 10.50% |
| Buy (236K) | Rs 50M–100M | 1.25% | 14.50% |
| Buy (236K) | Above Rs 100M | 1.25% | 18.50% |
| Sell (236C) | Any value | 2.75% | 11.50% |
Say you're buying a house with an FBR value of Rs 25,000,000 (2.5 crore):
- As a filer: 1.25% → Rs 312,500 advance tax at registration
- As a non-filer: 10.5% → Rs 2,625,000
That's a difference of Rs 2,312,500 — paid simply for not being on the Active Taxpayer List. Getting onto the ATL before the deal saves that entire amount on this one transaction.
How property advance tax works in Pakistan
When immovable property changes hands in Pakistan, the FBR collects advance tax at the moment of registration or transfer. There are two separate charges, and which applies depends on which side of the deal you're on.
The buyer pays advance tax under Section 236K, calculated on the property's value — a flat rate for filers, and a rate that rises in steps with the property's value for non-filers. The seller pays under Section 236C at transfer, again lower for filers than non-filers.
Crucially, both 236K and 236C are adjustable advance taxes, not final taxes. The amount withheld is a prepayment, credited against your total income tax when you file your annual return — and if your actual liability is lower, the excess is refundable. Paying 236K does not mean your property tax is settled in full and finally; it's an advance against your yearly position.
The tax base depends on which side of the transaction you're on: for a buyer, Section 236K uses the property's FBR-notified fair market value; for a seller, Section 236C uses the gross amount of consideration received. It is also separate from Capital Gains Tax (Section 37), which taxes the profit on a sale based on holding period — 236C is charged on the transaction value, CGT on the gain, and both can apply to the same sale. A dedicated capital gains calculator is coming soon.
Frequently asked questions
How much tax is deducted on buying property?
Under Section 236K, a filer buyer pays 1.25% of the property value. A non-filer pays a higher rate that rises with value (from 10.5% up to 18.5%).
How much tax is charged on selling?
Under Section 236C the seller pays advance tax at transfer — lower for filers, higher for non-filers. Select "Selling" in the calculator above to see your figure.
Is this a final tax?
No. 236K/236C is adjustable advance tax — you can claim it against your annual income tax return, and any excess is refundable.
What value is property advance tax calculated on in Pakistan?
For buyers, Section 236K is calculated on the fair market value of the immovable property. For sellers, Section 236C is calculated on the gross amount of consideration received. The two sections therefore use different tax bases.
What's the difference between 236C and capital gains tax?
236C is charged on the transaction value at transfer (advance tax). Capital gains tax (Section 37) is charged on your profit and depends on how long you held the property. Both can apply to the same sale.
Can I get this tax refunded?
Yes — if your total annual tax is less than the advance tax withheld, the excess can be claimed as a refund in your return.
Do overseas Pakistanis pay 236K?
Non-resident Pakistanis may qualify for filer-equivalent rates in certain cases. Confirm your status and eligibility with the FBR.
Why do non-filers pay more?
People not on the Active Taxpayer List are charged higher withholding under the Tenth Schedule — an incentive to file and join the ATL.