Use the 2026-27 Budget Rates for Planning
| Transaction | Section | Enacted FY 2026-27 Rate | Basis |
|---|---|---|---|
| Buying property | 236K | 1.25% | Fair market value |
| Selling / transferring property | 236C | 2.75% | Gross consideration received |
Older filer/non-filer examples were based on previous property
withholding tables. Do not use old property WHT numbers for 2026-27
planning unless FBR's final rate card specifically restores or modifies them.
Why Filer / ATL Status Still Matters
Even where a single enacted property transaction rate is shown in the Finance Act, ATL status still matters for your overall tax life. Property registrars, banks, and FBR records often rely on taxpayer registration details, and your return is where property assets, sale proceeds, advance taxes, and CGT are reconciled.
- Check ATL status before signing transfer documents.
- Keep your NTN/CNIC tax profile updated in IRIS.
- Declare purchased property in the wealth statement.
- Declare sold property and CGT details in the annual return.
- Use challans to claim advance tax credit where allowed.
Example: Rs. 10M Property
Buyer 236K Rs. 125,000
1.25% enacted federal advance tax.
Seller 236C Rs. 275,000
2.75% enacted federal advance tax.