Section 236K buyer tax · FY 2026-27

Property Purchase Tax Calculator Pakistan 2026-27

Estimate federal advance tax and editable provincial transaction costs when buying property in Pakistan.

Registry FY-2026-27.2026-08-15Runs privately in your browserOfficial sources linked below

The calculator applies the enacted Section 236K value bands—1.5%, 2% or 2.5% for ATL/qualifying overseas buyers—and keeps provincial stamp, registration and mutation assumptions separate.

Private calculation

Enter your details

All amounts are in Pakistani rupees. Your entries stay in this browser.

FBR fair market value Buyer taxpayer status Provincial stamp duty rate (%) Registration and mutation rate (%)

No signup. No data upload. Verify final figures before filing or payment.

Know the inputs before you calculate

FY 2026-27 rate snapshot

A quick view of the main rates and distinctions used by this tool. The methodology and official links below provide the context.

1.5%–2.5%Section 236K ATL bands

The rate rises with the property fair market value.

FMVCalculation base

Use the applicable fair market value for the transaction.

SeparateProvincial charges

Stamp, registration and mutation assumptions stay visible.

Complete topic guide

Property Purchase Tax in Pakistan: rules, method and practical guidance

This calculator page is the main Pakistan Taxes hub for property purchase tax. It combines the working calculator, FY 2026-27 basis, calculation explanation and every related article in one place.

What is property purchase tax?

Buying property in Pakistan can involve federal advance income tax, provincial stamp duty, registration or mutation fees and society or development-authority charges. The Section 236K amount is only one part of the buyer’s cash requirement.

This hub keeps the federal calculation separate from editable provincial assumptions. It also distinguishes active-filer, non-filer and qualifying overseas-Pakistani treatment because taxpayer status can materially change the federal amount.

Calculation method

How the calculation works

Confirm the fair market value or other value accepted for Section 236K.
Select the buyer’s applicable taxpayer status.
Apply the federal buyer rate or non-filer value band.
Add separately entered stamp, registration and mutation assumptions to estimate total transaction taxes.

Legal foundation

Finance Act and statutory basis

Section 236K governs advance tax collected from a purchaser of immovable property.
Division XVIII of Part IV of the First Schedule contains the applicable rates.
Finance Act 2026 is the federal basis for the filer-rate assumptions used here.
Provincial laws and local authority schedules govern stamp, registration, mutation and similar charges.

Inputs explained

What to enter in the calculator

Property value should follow the legally applicable valuation basis, not an informal verbal price.
Qualifying overseas treatment requires the relevant non-residence and identity conditions.
Provincial percentages are editable because province, city, property type and authority can change them.

Accuracy checks

Common calculation mistakes

Budgeting only for Section 236K.
Selecting filer treatment without checking ATL status.
Ignoring the valuation adopted by the registrar or authority.
Treating editable provincial assumptions as an official challan.

Topics covered

property purchase tax PakistanSection 236Kbuyer advance taxfiler non-filer property taxstamp duty Pakistanproperty registration charges

Method and limits

What this estimate includes

The calculator applies the enacted Section 236K value bands—1.5%, 2% or 2.5% for ATL/qualifying overseas buyers—and keeps provincial stamp, registration and mutation assumptions separate.

The result is designed for planning. It does not replace a challan, payroll certificate, withholding statement, provincial assessment or professional opinion based on your full facts.

See rate governance, validation cases and change log →

FY 2026-27 calculation logic
Clear separation of tax components
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Final-payment verification reminder

Complete topic library · 12 articles

Every Pakistan Taxes article assigned to this topic appears here automatically. New articles will join this library when their category matches the hub.

Property TaxFiler vs Non-Filer Property Tax Pakistan 2026-27

Explains Finance Act 2026 property tax changes, older filer vs non-filer tables, ATL status, and what to verify before transfer.

5 min read → Property TaxTax on Buying Property in Pakistan 2026-27

Section 236K buyer advance tax at 1.5%–2.5% for ATL buyers, plus stamp duty, mutation fee, registration costs, and examples.

6 min read → Property TaxProperty Tax in Pakistan 2026-27

Full overview of Pakistan property taxes under the Finance Act 2026, including 236K, 236C, CGT, stamp duty and annual taxes.

7 min read → Tax FilingPakistan Finance Act 2026 - FY 2026-27 Changes

Enacted salary, property, freelancer, creator, ecommerce, business, sales tax, customs, and vehicle changes effective July 1, 2026.

8 min read → Tax FilingHow to File an Income Tax Return in Pakistan

Complete step-by-step guide to filing your annual return through FBR IRIS.

10 min read → Tax FilingHow to Apply for NTN Online in Pakistan

6 min read → Tax FilingNTN Verification Pakistan — Check ATL Status

How to verify an NTN and check your Active Taxpayer List status on FBR.

4 min read → Tax FilingNTN Registration Documents Pakistan

Full list of documents required to register your NTN with FBR IRIS.

4 min read → Tax FilingSole Proprietor NTN Registration Pakistan

How individual business owners register NTN as a sole proprietor.

5 min read → Tax FilingFiler vs Non-Filer Pakistan — Why It Matters

How active filer status reduces withholding tax on banking, property, and vehicles.

6 min read → Property TaxCapital Gains Tax on Property Pakistan 2026-27

CGT on property profit, Section 236C advance tax context, inherited property notes, and return declaration.

7 min read → Property TaxTax on Selling Property in Pakistan 2026-27

Section 236C seller advance tax at 2.75%, CGT interaction, inherited property notes, and examples.

6 min read →

Check the law and authority

Official sources used for this calculator

Rates can be changed by legislation, notification or provincial schedule. Open the source before relying on a material transaction.

Finance Act 2026The enacted federal tax changes for FY 2026-27.Open official source ↗Income Tax Ordinance 2001The consolidated federal income-tax law and schedules.Open official source ↗FBR IRISFile a return and reconcile any legally adjustable tax already paid.Open official source ↗

Last reviewed: 15 August 2026

Common questions

Property Purchase Tax FAQ

Is this property purchase tax result final?

No. It is a planning estimate based on the details entered and the published rates described on this page. Your withholding agent, excise office, provincial authority or FBR assessment remains the final figure.

Does this calculator store my information?

No. The calculation runs in your browser. Pakistan Taxes does not receive or store the amounts you enter.

Is Section 236K the entire cost of buying property?

No. It is the federal buyer advance tax, using 1.5%, 2% or 2.5% ATL value bands under Finance Act 2026. Stamp duty, registration, mutation, society and professional charges vary by province and transaction.