Federal seller advance tax used in this estimate.
Section 236C seller tax · FY 2026-27
Property Sale Tax Calculator Pakistan 2026-27
Estimate Section 236C advance tax deducted when property is sold or transferred in Pakistan.
Registry FY-2026-27.2026-08-15Runs privately in your browserOfficial sources linked below
The calculator applies the enacted 2.75% Section 236C rate to gross consideration. This advance tax is separate from capital gains tax on actual profit.
Private calculation
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All amounts are in Pakistani rupees. Your entries stay in this browser.
No signup. No data upload. Verify final figures before filing or payment.
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.
The advance tax applies to gross consideration.
Tax on profit is not mixed into the seller withholding.
Property Sale Tax in Pakistan: rules, method and practical guidance
This calculator page is the main Pakistan Taxes hub for property sale tax. It combines the working calculator, FY 2026-27 basis, calculation explanation and every related article in one place.
What is property sale tax?
A property seller can face advance tax under Section 236C when consideration is received or the transfer is registered. This collection is based on gross sale consideration and is different from capital gains tax on profit.
The seller’s ATL or qualifying overseas status affects the applicable advance-tax treatment. Transaction expenses and capital-gains calculations remain separate so the result does not hide the difference between tax collected at transfer and final tax on gain.
Calculation method
How the calculation works
- Enter gross consideration for the property transfer.
- Select the seller’s applicable taxpayer status.
- Apply the Section 236C rate to gross consideration.
- Subtract the estimate and entered transaction costs to show cash remaining before any separate CGT.
Legal foundation
Finance Act and statutory basis
- Section 236C governs advance tax collected from the seller or transferor.
- The First Schedule contains the rate applied to gross consideration.
- Finance Act 2026 provides the FY 2026-27 federal rate basis used by the tool.
- Capital gains are governed separately and depend on acquisition date, gain and exemptions.
Inputs explained
What to enter in the calculator
- Use gross sale consideration before brokerage and transfer expenses.
- Non-filer treatment should not be replaced with filer treatment merely because a return was filed late.
- Other transaction costs are shown for cash planning and do not automatically become allowable tax deductions.
Accuracy checks
Common calculation mistakes
- Treating Section 236C as capital gains tax.
- Applying the rate only to profit.
- Ignoring ATL status at the transfer date.
- Forgetting to claim eligible advance tax in the annual return.
property sale tax PakistanSection 236Cseller advance taxproperty transfer taxfiler non-filer seller taxproperty CGT Pakistan
Method and limits
What this estimate includes
The calculator applies the enacted 2.75% Section 236C rate to gross consideration. This advance tax is separate from capital gains tax on actual profit.
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
- No information sent to our server
- Final-payment verification reminder
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:
Property Sale Tax FAQ
Is this property sale 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 236C the same as capital gains tax?
No. Section 236C is collected on gross sale consideration. Capital gains tax is a separate calculation based on the taxable gain and applicable holding-period rules.