Property tax in Pakistan: 236K, 236C and gain tax
Updated
How much tax on buying property in Pakistan?
Under the Finance Act 2026 (tax year 2027, FBR Income Tax Ordinance) a buyer on the Active Taxpayers' List pays FBR advance tax of 1.25% (section 236K) and a seller 2.75% (section 236C); buyers not on the list pay 10.5% to 18.5% and sellers 11.5%. Buying a PKR 20,000,000 home in Islamabad as a filer: PKR 250,000 advance tax plus PKR 200,000 stamp duty (1%) = PKR 450,000.
| Property value | Islamabad, filer | Islamabad, non-filer | KP, filer | KP, non-filer |
|---|---|---|---|---|
| PKR 10,000,000 | PKR 225,000 | PKR 1,150,000 | PKR 475,000 | PKR 1,400,000 |
| PKR 25,000,000 | PKR 562,500 | PKR 2,875,000 | PKR 1,187,500 | PKR 3,500,000 |
| PKR 50,000,000 | PKR 1,125,000 | PKR 5,750,000 | PKR 2,375,000 | PKR 7,000,000 |
Official rule: Buyer: advance tax on purchase of immovable property (section 236K) for persons on the Active Taxpayers' List — 1.25% of the fair market value, flat. (source, checked 2026-10-21)
- Provincial taxes and fees
- PKR 200,000
- Capital gains tax (seller)
- —
| Provincial item | Rate | Amount |
|---|---|---|
| Stamp duty (Islamabad) | 1% | PKR 200,000 |
Not a valid document. Estimate for information only — not financial advice, not an offer of credit and not a bank document. Errors are possible. Only your bank's or finance company's official offer letter, contract and statements are binding.
FBR's advance tax on property (2026-27)
- Buyer, on the list: Buyer: advance tax on purchase of immovable property (section 236K) for persons on the Active Taxpayers' List — 1.25% of the fair market value, flat.
- Seller, on the list: Seller: advance tax on sale or transfer of immovable property (section 236C) for persons on the Active Taxpayers' List — 2.75% of the gross consideration, flat.
- Buyer, not on the list: Buyer not on the Active Taxpayers' List: 10.5% of fair market value up to Rs 50 million. Buyer not on the Active Taxpayers' List: 14.5% above Rs 50 million up to Rs 100 million. Buyer not on the Active Taxpayers' List: 18.5% above Rs 100 million.
- Seller, not on the list: Seller not on the Active Taxpayers' List: 11.5% of the gross consideration.
- Late filers: The separate higher rates for late filers on the Active Taxpayers' List were abolished by Finance Act 2026.
- Overseas Pakistanis: A non-resident individual holding a Pakistan Origin Card (POC) or NICOP pays the Active Taxpayers' List rate under 236K and 236C even when not on the list.
- Roshan Digital Account: If a non-resident holding a POC, NICOP or CNIC bought (acquired) the property through a Foreign Currency Value Account (FCVA) or NRP Rupee Value Account (NRVA) — the Roshan Digital Account types — the 236K tax on that purchase is final, and on a later sale of that property the 236C tax is final in place of capital gains tax.
- Adjustable: Advance tax under 236K and 236C is adjustable against your income tax (minimum tax if bought and sold in the same tax year) — except the non-resident account case below, where it is final.
- Deemed income: The deemed-income tax on property (section 7E) was abolished by Finance Act 2026.
- Value: 236K is charged on fair market value — FBR's valuation tables for the listed cities (or the declared price if higher). FBR valuation tables.
Capital gains tax on property (gain tax)
Capital gain on property acquired on or after 1 July 2024: 15% for persons on the Active Taxpayers' List, whatever the holding period; others pay the normal slab rates, never less than 15%.
Capital gain on property acquired on or before 30 June 2024 tapers with the holding period: open plots 15 / 12.5 / 10 / 7.5 / 5 / 2.5 / 0% (years 1–7+); constructed property 15 / 10 / 7.5 / 5 / 0% (years 1–5+); flats 15 / 7.5 / 0% (years 1–3+).
| Held | Open plots | Constructed property | Flats |
|---|---|---|---|
| up to 1 year | 15% | 15% | 15% |
| over 1 to 2 years | 12.5% | 10% | 7.5% |
| over 2 to 3 years | 10% | 7.5% | 0% |
| over 3 to 4 years | 7.5% | 5% | — |
| over 4 to 5 years | 5% | 0% | — |
| over 5 to 6 years | 2.5% | — | — |
| over 6 years | 0% | — | — |
Provincial stamp duty and fees
- Islamabad Capital Territory: Islamabad Capital Territory: stamp duty on a conveyance is 1% of the value of the immovable property.
- Khyber Pakhtunkhwa (FY 2025-26 figures, 2026-27 not yet published): Khyber Pakhtunkhwa, registration of a sale deed (FY 2025-26 figures): stamp duty 1%. Khyber Pakhtunkhwa (FY 2025-26 figures): capital value tax (CVT) 1%, on registration and on mutation. Khyber Pakhtunkhwa (FY 2025-26 figures): registration fee 0.5% on registration. Khyber Pakhtunkhwa (FY 2025-26 figures): local council / TMA tax 1%, on registration and on mutation. Khyber Pakhtunkhwa (FY 2025-26 figures): mutation fee 1% when the transfer is by mutation.
- Sindh, Punjab, Balochistan: Sindh, Punjab and Balochistan: no official schedule we could read — check the current stamp duty, CVT and registration fee with the provincial revenue / registration department before you buy.
Note: "property tax" in Pakistan also means the yearly property tax that provincial excise departments collect on owned property. That is a different tax and not part of this calculator.
Where to complain
- Your bank first, in writing. It must acknowledge the complaint and resolve it within SBP's time limits (card disputes within 45 working days at most).
- SBP's complaint portal Sunwai — sunwai.sbp.org.pk — also for Roshan Digital Accounts. Your Key Fact Statement carries the link.
- Banking Mohtasib Pakistan (the banking ombudsman) if the bank has not resolved your written complaint within 30 days — how to file.
Questions people ask
What is the tax on property sale in Pakistan?
FBR collects advance tax under section 236C: 2.75% of the sale price for persons on the Active Taxpayers' List, 11.5% for others. Capital gains tax comes on top unless the gain is exempt by holding period, or you are a non-resident POC, NICOP or CNIC holder who bought (acquired) the property through a Roshan Digital Account (FCVA/NRVA) — then the 236C tax on the sale is final, in place of capital gains tax.
What is the gain tax on property in Pakistan?
In Pakistan, for property acquired on or after 1 July 2024: 15% of the gain for persons on the Active Taxpayers' List, whatever the holding period; others pay slab rates, never less than 15%. Older property: a rate that falls with the holding period, down to 0% (table on this page).
Do overseas Pakistanis pay the filer rate?
Yes — a non-resident holding a Pakistan Origin Card or NICOP pays the Active Taxpayers' List rate under 236K and 236C even when not on the list (Income Tax Ordinance, Second Schedule clause 111AC).
What is the stamp duty in Islamabad?
In Islamabad (ICT), 1% of the value of the immovable property on a conveyance (Finance Act 2025).
Is there still the 7E deemed income tax?
No — in Pakistan, Finance Act 2026 omitted section 7E.