Tax year 2027
Property Sale Tax Calculator
Section 236C is collected from the seller when a property is transferred. It is charged on the whole value rather than on your profit, and it is advance tax, so it is creditable against the capital gains tax on the same sale.
The sale
Advance tax deducted from the seller under section 236C. 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.
This is advance tax on the whole transfer value, not tax on your profit. The tax on the profit is separate. Work out the capital gains tax.
Enter what the property sold for and this works out the advance tax deducted from you as the seller.
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 the tax falls on where it is higher than the price agreed
- The capital gains tax on your actual profit, which is a separate calculation this one is creditable against
- Stamp duty and the provincial charges collected on the same transfer
- Whether the sale is exempt, for instance on a property held long enough under the pre-2024 rules
- Tax already withheld from you elsewhere in the year, which also counts towards your final liability
Questions
The questionspeople ask
How much tax is deducted when you sell property in Pakistan?
Section 236C takes 2.75% from a seller on the Active Taxpayer List and 11.5% from one who is not. Unlike the buyer’s side, neither rate is banded: they are flat at every value.
Is section 236C charged on my profit?
No, on the whole transfer value. That is why a property sold at a loss still attracts it, and why the figure can be large on a sale that made you nothing. The tax on your actual profit is capital gains tax, which is a separate calculation.
Do I pay both section 236C and capital gains tax?
Both are charged, but not both are kept. Section 236C is advance tax, so it is creditable against the capital gains tax on the same sale. If the advance tax collected exceeds the tax on the gain, the difference is refundable, but only on a return you file.
What if the FBR value is higher than what I sold for?
The higher figure is used. The rate applies to the greater of the consideration received and the value notified for the area, so a sale below the notified value is still taxed on the notified value.
Is there a late-filer rate for sellers?
Not for this tax year. It existed for tax years 2025 and 2026 and was removed by the Finance Act 2026, so a seller is either on the Active Taxpayer List or not.
Also here
Other calculatorsfor this
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.
Property Purchase Tax
Advance tax the buyer pays under section 236K. A filer pays one rate at any value; a non-filer pays up to fifteen times as much.
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
This is advance tax, not your final bill.
Section 236C is creditable against the capital gains tax on the same sale, and the excess is refundable. Neither happens without a return. We prepare and file them.