Property Tax CalculatorPakistan
Estimate advance tax on property purchase (236K), sale (236C), capital gains tax, Section 7E deemed income, and rental income tax under FBR FY 2026-27 rules.
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Property Tax Calculator
Buyer advance tax under Section 236K on FBR/DC property value.
FBR fair market value or DC rate used for withholding tax.
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Tax Breakdown
Section 236K — Advance Tax on Purchase
Flat 1.25% buyer advance tax for active and late filers (Budget 2026-27). Non-filers face higher rates.
| Property value slab | Filer (ATL) | Late filer | Non-filer |
|---|---|---|---|
| Up to Rs. 50 million | 1.3% | 1.3% | 10.5% |
| Rs. 50M – Rs. 100M | 1.3% | 1.3% | 14.5% |
| Above Rs. 100 million | 1.3% | 1.3% | 18.5% |
Section 236C — Advance Tax on Sale
Flat 2.75% seller advance tax for active and late filers (Budget 2026-27). Non-filers face higher rates.
| Sale consideration slab | Filer (ATL) | Late filer | Non-filer |
|---|---|---|---|
| Up to Rs. 50 million | 2.8% | 2.8% | 11.5% |
| Rs. 50M – Rs. 100M | 2.8% | 2.8% | 11.5% |
| Above Rs. 100 million | 2.8% | 2.8% | 11.5% |
Capital Gains Tax on Property
CGT rates for old holding-period regime and new flat regime.
| Holding period (years) | Tax Rate |
|---|---|
| Up to year 1 | 15% |
| Up to year 2 | 12.5% |
| Up to year 3 | 10% |
| Up to year 4 | 7.5% |
| Up to year 5 | 5% |
| Up to year 6 | 2.5% |
| More than 6 years | 0% |
| On or after 1 July 2024 | 15% (flat) |
* New regime applies to property acquired on or after 1 July 2024. Non-filers may face higher progressive CGT.
Section 155 — Rental Income Tax
Tax slabs for individuals and AOPs on property rental income.
| Annual Income (PKR) | Tax Rate |
|---|---|
| Up to Rs. 300,000 | 0% |
| Rs. 300,001 – 600,000 | 5% on excess |
| Rs. 600,001 – 2,000,000 | 10% + Rs. 15,000 |
| Above Rs. 2,000,000 | 25% + Rs. 155,000 |
* Companies are generally taxed at a flat 15% on gross rent.