Tax year 2027
Property Purchase Tax Calculator
Section 236K is collected from the buyer when a property is registered. A filer pays 1.25% whatever the property is worth. A non-filer is banded by value, and the gap between the two is the largest on any transaction on this site.
The purchase
Advance tax the buyer pays under section 236K. Nothing you type here leaves your browser.
The higher of the price agreed and the FBR-notified value for the area.
The tax falls on the higher of the price agreed and the FBR-notified value for the area, which is published per city and per locality. If the notified value is above your price, enter that instead: it is the figure the registrar will use.
Enter what the property is worth and this works out the advance tax you pay as the buyer.
Where these figures come from
- Statutory basis
- Income Tax Ordinance, 2001, as amended by the Finance Act 2026, for tax year 2027 (1 July 2026 to 30 June 2027).
- Last checked against the statute
- by BarrioVibe, which files income tax returns through FBR IRIS.
These figures are an estimate computed from the rates above, not tax advice for your situation. Your return depends on facts a form cannot see, so treat the number as a starting point and speak to us before you file on it.
Read this first
What thisdoes not cover
It is accurate for what it models, and everything below changes the answer. None of it can be handled by a form with a few fields in it.
- The FBR-notified valuation for the area, which is published per city and per locality and is often above the price agreed. The tax falls on whichever is higher
- Stamp duty, the capital value tax and the registration fee, which are provincial charges collected on the same transaction and are not this
- Whether the seller is also passing on their own section 236C, which is a separate charge on the other side of the deal
- Any exemption available on a first property, an inherited property or a gift between relatives
- What your position on the Active Taxpayer List actually is on the day of registration, which is checked against FBR’s list rather than against whether you filed
Questions
The questionspeople ask
How much tax do you pay when buying property in Pakistan?
A buyer on the Active Taxpayer List pays 1.25% of the value under section 236K, whatever the property is worth. A buyer who is not pays between 10.5% and 18.5% depending on the value, so the same purchase can cost fifteen times more.
Is section 236K charged on the price I agreed?
On the higher of the price you agreed and the value FBR has notified for that area. Those valuation tables are published per city and per locality, and in many areas the notified figure is above the market price. Whichever is higher is what the registrar applies the rate to.
Is there still a late-filer rate?
No. The late-filer tier applied only to sections 236C and 236K, and only for tax years 2025 and 2026. The Finance Act 2026 removed it, so there are two positions now rather than three: on the Active Taxpayer List or not.
Do the value bands apply to filers?
Not any more. A filer pays one rate at every value from this tax year. The three value bands survive only on the non-filer side, which is where the rate climbs with the price of the property.
Can I get this money back?
It is advance tax, so it counts towards your income tax for the year and is claimed on your return. It is not a separate charge you simply lose, but it is only recoverable by someone who files.
What else do I pay on top of this?
Stamp duty, capital value tax and the registration fee, all of which your province charges on the same transaction and none of which is section 236K. This calculator covers the federal advance tax only.
Also here
Other calculatorsfor this
Property Sale Tax
Advance tax deducted from the seller under section 236C. It falls on the whole transfer value, which is why a sale at a loss still attracts it.
Property Capital Gains
Tax on the profit from selling a property, with the section 236C already deducted credited against it. When you bought decides everything.
Rental Income Tax
What your tenant withholds from rent under section 155, in bands on the year’s rent, with a non-filer withheld at exactly double.
Next step
Buying is the easy half.
Stamp duty, capital value tax and the registration fee are provincial and sit on top of this. We handle property transactions end to end, including the filing that makes the filer rate available next time.