Who pays 236K and who pays 236C?

The buyer pays 236K at purchase; the seller pays 236C at sale. Both are collected by the registrar or housing society before the transfer is recorded and deposited with FBR against your CNIC.

For filers it is an advance tax: it is adjusted against your income tax for the year and any excess is refundable through your return. Non-filers pay a far higher rate and cannot adjust it unless they file.

What value is the tax charged on?

FBR taxes the higher of the price you declare and the FBR valuation-table value for that area. Provincial stamp duty and registration use the DC (District Collector) rate. In most cities the FBR value is now close to market.

How much tax do I pay when buying a house in Lahore?

As a filer in 2026-27: 1.25% federal 236K plus roughly 3% Punjab charges (1% stamp duty, 1% registration, 1% TMA): about 4.25% of the value. A non-filer pays 10.5% federal on the same house up to Rs 50 million, so 13.5% in total.

Does the property tax include annual property tax (UIPT)?

No. This tool covers the one-off taxes on a transfer. Annual urban immovable property tax is a separate provincial levy assessed by Excise & Taxation on the property's rental or capital value.

Is there still a 7E tax on property?

No. Section 7E (tax on deemed rental income of properties worth over Rs 25 million) was omitted by Finance Act 2026 following the Federal Constitutional Court's judgment, so no 7E certificate is needed for a transfer from 1 July 2026.

Propertyv1.0.0Last reviewed 15 Sept 2026

Property Tax Calculator Pakistan 2026-27

Calculate every tax on a property purchase or sale in Pakistan for 2026-27: FBR advance tax under 236K (buyer) and 236C (seller) for filers and non-filers, plus stamp duty, registration fee and transfer tax in Punjab, Sindh and Islamabad.

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How this is calculated

Two layers of tax apply when property changes hands in Pakistan.

Federal (FBR), Income Tax Ordinance 2001, as amended by Finance Act 2026, from 1 July 2026:

Buyer, s.236K: 1.25% of the fair market value for anyone on the Active Taxpayer List (a flat rate replacing last year's 1.5% up to Rs 50M, 2% to Rs 100M, 2.5% above (FY2025-26)). Non-filers pay 10.5% up to Rs 50 million, 14.5% to Rs 100 million and 18.5% above. The "late filer" middle rate was abolished.
Seller, s.236C: 2.75% of the consideration for filers (was 4.5% up to Rs 50M, 5% to Rs 100M, 5.5% above (FY2025-26)); 11.5% for non-filers. Adjustable against capital gains tax.
Fair market value = the higher of the declared price and the FBR valuation table for the area.
The s.7E deemed-income tax (0.2% of value above Rs 25 million) was omitted by Finance Act 2026 after the Federal Constitutional Court struck it down; the 3% FED on sales went in Finance Act 2025.

Provincial, Stamp Act schedule, Registration Act and local-government levies, charged on the DC rate:

Punjab: stamp duty 1% (uniform for urban and rural since the Stamp (Amendment) Ordinance of 10 April 2026), registration fee 1%, TMA transfer tax 1%.
Islamabad (ICT): conveyance stamp duty 1% (Finance Act 2025, down from 4%), registration fee 1%, CDA transfer fee 1% in CDA sectors (down from 3% on 10 April 2026).
Sindh: stamp duty 2% and registration fee 1% as commonly quoted; confirm at the sub-registrar. Society and DHA transfer fees are separate.

Provincial figures are defaults, districts cap some fees and housing societies add their own charges, so the tool lets you type the rates your registrar quotes.

Frequently asked questions

Who pays 236K and who pays 236C?: The buyer pays 236K at purchase; the seller pays 236C at sale. Both are collected by the registrar or housing society before the transfer is recorded and deposited with FBR against your CNIC.
Is 236K refundable?: For filers it is an advance tax: it is adjusted against your income tax for the year and any excess is refundable through your return. Non-filers pay a far higher rate and cannot adjust it unless they file.
What value is the tax charged on?: FBR taxes the higher of the price you declare and the FBR valuation-table value for that area. Provincial stamp duty and registration use the DC (District Collector) rate. In most cities the FBR value is now close to market.
How much tax do I pay when buying a house in Lahore?: As a filer in 2026-27: 1.25% federal 236K plus roughly 3% Punjab charges (1% stamp duty, 1% registration, 1% TMA): about 4.25% of the value. A non-filer pays 10.5% federal on the same house up to Rs 50 million, so 13.5% in total.
Does the property tax include annual property tax (UIPT)?: No. This tool covers the one-off taxes on a transfer. Annual urban immovable property tax is a separate provincial levy assessed by Excise & Taxation on the property's rental or capital value.
Is there still a 7E tax on property?: No. Section 7E (tax on deemed rental income of properties worth over Rs 25 million) was omitted by Finance Act 2026 following the Federal Constitutional Court's judgment, so no 7E certificate is needed for a transfer from 1 July 2026.

Sources

Finance Act 2026: amendments to sections 236C, 236K, 37(1A) and omission of s.7E (commentary): Mettis Global / Finance Act 2026
Withholding Income Tax Rate Card: Tax Year 2027: Federal Board of Revenue
FBR circular: no holding period for properties acquired on or after 1 July 2024 (s.37(1A)): Business Recorder / FBR
Stamp (Amendment) Ordinance 2026: uniform 1% stamp duty on immovable property: Government of Punjab (reported)
e-Registration fee schedule: Board of Revenue Punjab
Finance Act 2025: Stamp Act 1899 Schedule I (ICT): conveyance duty 1%: ICT Administration (reported)
CDA property transfer fee reduced from 3% to 1%: Capital Development Authority (reported)
Automation of Stamps and Registration: Board of Revenue Sindh: Board of Revenue Sindh

Version 1.0.0 · reviewed 15 Sept 2026. Rates change with the Federal Budget and regulator notifications; we update this tool when they do. Confirm with the primary source before making financial decisions.

Topics:FBR