Pakistan Property Expense Calculator
Estimate the full cost of buying or selling property in Pakistan — provincial stamp duty and registration fee, Section 236K/236C advance tax, and Capital Gains Tax — for filers and non-filers.
1. What are you doing?
Buyer and seller face different taxes on the same transaction.
2. Property & province
Enter the value used for tax purposes (usually the higher of DC/FBR valuation or declared price).
Sets default stamp duty & registration fee below — these vary by notification and property type, so confirm with your local sub-registrar / provincial revenue authority before relying on them.
3. Tax status
Estimated Cost
Enter a property value above to see the breakdown.
| Item | Rate | Amount |
|---|
Stamp Duty & Registration Fee by Province
These default rates (drawn directly from the calculator above) apply to the property's declared value when buying. Section 236K advance tax is added on top, based on your filer status.
| Province / Territory | Stamp Duty | Registration Fee |
|---|---|---|
| Punjab | 1.0% | 1.0% |
| Sindh | 3.0% | 1.0% |
| Khyber Pakhtunkhwa | 2.0% | 1.0% |
| Balochistan | 3.0% | 1.0% |
| Islamabad (ICT) | 1.0% | 0.5% |
236K (Buying) & 236C (Selling) Advance Tax Rates
Both sections apply a filer/non-filer rate that also steps up with the property's value. These figures are drawn directly from the calculator above.
| Property Value | 236K – Filer | 236K – Non-Filer | 236C – Filer | 236C – Non-Filer |
|---|---|---|---|---|
| Up to Rs. 50,000,000 | 1.5% | 10.5% | 4.5% | 11.5% |
| Rs. 50,000,000 – 100,000,000 | 2.0% | 14.5% | 5.0% | 11.5% |
| Above Rs. 100,000,000 | 2.5% | 18.5% | 5.5% | 11.5% |
236K is advance tax on the buyer, withheld at the time of property transfer/registration. 236C is advance tax on the seller, withheld at the time of sale. Both are adjustable against the taxpayer's final annual income tax liability.
Understanding Property Transaction Taxes
Filer vs. non-filer rates
Both 236K and 236C charge dramatically higher rates to non-filers (taxpayers not on FBR's Active Taxpayer List) — as much as 7x higher at the lower value bracket. An overseas Pakistani who holds a valid NICOP or POC can generally access filer-equivalent rates without being an active filer, which the calculator above accounts for separately.
Capital Gains Tax on selling
Separately from 236C, a seller who sells above their original purchase price may owe Capital Gains Tax (CGT) on the gain, adjustable against the 236C already withheld. For property acquired on or after 1 July 2024, a flat rate applies regardless of holding period. For property acquired earlier, the CGT rate steps down the longer the property is held, reaching 0% once held for six years or more.
Why stamp duty and registration fee vary by province
Stamp duty and registration fees are provincial (or territorial) levies, not federal ones, so each province sets its own rate independently through its own stamp act and land revenue rules — which is why Sindh and Balochistan's stamp duty (3%) is triple Punjab and Islamabad's (1%). These are paid at the time of registering the transfer, on top of whatever advance income tax (236K) applies.
Worked Example: Buying a Rs. 30,000,000 Property in Punjab
A filer buys a plot valued at Rs. 30,000,000 in Punjab (province defaults: 1.0% stamp duty, 1.0% registration fee).
If the same buyer were a non-filer, the 236K rate jumps to 10.5% at this value band — Rs. 3,150,000 instead of Rs. 450,000, a difference of Rs. 2.7 million on the same transaction. This is the single biggest reason to be on the Active Taxpayer List before buying property.
Frequently Asked Questions
What's the difference between Section 236C and 236K?
Section 236K is advance tax collected from the buyer at the time of purchase/transfer. Section 236C is advance tax collected from the seller at the time of sale. Both are calculated as a percentage of the property's declared/FBR value, with the percentage depending on the value band and whether the person is a filer.
Do 236C and 236K apply to overseas Pakistanis?
Yes, but FBR applies the lower filer rate to overseas Pakistanis holding a valid POC (Pakistan Origin Card) or NICOP, even if they aren't on Pakistan's Active Taxpayer List — recognising that many aren't required to file a Pakistani return. Check the "Overseas Pakistani" option above to apply this.
How is Capital Gains Tax (CGT) calculated on property?
For property acquired on or after 1 July 2024, CGT is a flat 15% of the gain regardless of how long it was held. For property acquired before that date, the older holding-period scale applies instead — the rate steps down the longer you hold, from 15% for under a year to 0% once you've held it 6 years or more.
Why did the holding-period CGT scale change in 2024?
The Finance Act 2024 simplified CGT on immovable property by replacing the old sliding scale (which rewarded longer holding periods with a lower rate) with a flat 15% rate for anything acquired from 1 July 2024 onward. Property bought before that date keeps the benefit of the older scale.
Do stamp duty rates differ by property type or location?
Yes — the rates shown here are general provincial defaults, but actual stamp duty, registration fee, and mutation/town tax can vary by property type (residential, commercial, agricultural), specific district, and notifications issued by the local Excise & Taxation Department or the Capital Development Authority (CDA) for Islamabad. Always confirm the exact rate with your sub-registrar before a transaction.
Is the 236C/236K advance tax refundable?
236C and 236K are advance collections of income tax, not a separate final charge — they are adjustable against the payer's overall income tax liability when they file their annual return, and can be refunded if the total tax paid during the year exceeds what's actually owed.