- Buyer, filer: 1.25%Section 236K advance tax on purchase, one flat rate at every property value
- Buyer, non-filer: 10.5% to 18.5%Section 236K: 10.5% up to 5 Crore, 14.5% from 5 to 10 Crore, 18.5% above 10 Crore
- Seller, filer: 2.75%Section 236C advance tax on sale, one flat rate at every property value
- Seller, non-filer: 11.5%Section 236C advance tax on sale for sellers who are not on the Active Taxpayers List
On a property transfer in Pakistan, the buyer and the seller each pay federal advance tax to FBR, and the buyer also pays provincial stamp duty and fees. For tax year 2026-27 the reported federal rates are 1.25% for a filer buyer (Section 236K) and 2.75% for a filer seller (Section 236C). Non-filers pay 10.5% to 18.5% as buyers and 11.5% as sellers. Always check the DC or FBR valuation for your locality before a transfer.
Filer vs Non-Filer Federal Withholding Tax (236K Buyer & 236C Seller)
Being on FBR's Active Taxpayers List (ATL) saves lakhs on every deal. For tax year 2026-27, the rates reported under the Finance Act 2026 are flat for filers: 1.25% for the buyer under Section 236K (advance tax on purchase) and 2.75% for the seller under Section 236C (advance tax on sale), at every property value. Non-filer buyers pay 10.5% on a property up to 5 Crore PKR, 14.5% from 5 to 10 Crore and 18.5% above 10 Crore, and non-filer sellers pay 11.5%. The separate late filer rate was removed. These figures come from published rate cards and budget summaries, and each Finance Act can change them, so confirm the rate on FBR's IRIS portal before you pay.
Punjab (Lahore, Rawalpindi), Sindh (Karachi), Islamabad & KPK Transfer Charges
Provincial transfer levies vary by jurisdiction and valuation basis (DC Rate vs FBR Value). In Punjab (Lahore, Rawalpindi), stamp duty on property transfers is reported at 1%, and buyers also budget for the registration fee and the local Municipal/TMA tax. In Sindh and Karachi, provincial Stamp Duty, registration fees, and Cantonment or KMC transfer fees apply. In Islamabad (ICT), stamp duty, Capital Value Tax (CVT) and CDA/society transfer fees apply, while KPK applies provincial stamp/registration schedules calculated on district DC tables. Published rates for Sindh, Islamabad and KPK differ from source to source, so ask the registrar or sub-registrar for the current figure and enter it in the calculator.
FBR Valuation Table vs Actual Market Deal Price
Federal WHT (236C / 236K) and provincial Stamp Duty are legally assessed on at least the notified FBR Fair Market Value or Provincial DC Rate, whichever applies to that levy - not merely a lower declared sale figure. For DHA, Bahria Town, or CDA files/plots, society-specific transfer fees and NDC charges are separate from government tax challans.
Federal Advance Tax on Property, Tax Year 2026-27 (2.5 Crore PKR Example)
| Party & Tax Status | Section | Federal Rate | Applies To | Tax on 2.5 Crore PKR |
|---|---|---|---|---|
| Buyer - Filer | 236K | 1.25% | Every property value | 3.13 Lakh PKR |
| Buyer - Non-Filer | 236K | 10.5% | Value up to 5 Crore | 26.25 Lakh PKR |
| Buyer - Non-Filer (5 to 10 Crore) | 236K | 14.5% | Value from 5 to 10 Crore | Not in this band |
| Buyer - Non-Filer (above 10 Crore) | 236K | 18.5% | Value above 10 Crore | Not in this band |
| Seller - Filer | 236C | 2.75% | Every property value | 6.88 Lakh PKR |
| Seller - Non-Filer | 236C | 11.5% | Every property value | 28.75 Lakh PKR |
Swipe the table sideways to see every column.
Common questions
How much property tax does a Non-Filer pay compared to a Filer in Pakistan?
On a 2.5 Crore PKR purchase at the rates reported for tax year 2026-27, a Filer buyer pays 1.25% federal advance tax, about 3.13 Lakh PKR, while a Non-Filer buyer pays 10.5%, about 26.25 Lakh PKR - a difference of about 23.13 Lakh PKR before provincial stamp duty. A Filer seller pays 2.75% (6.88 Lakh PKR) against 11.5% (28.75 Lakh PKR) for a Non-Filer.
Does property tax differ between Punjab (Lahore), Sindh (Karachi), Islamabad, and KPK?
Yes. Federal FBR WHT (Sections 236C and 236K) is nationwide, but Stamp Duty, Registration Fee, TMA/Town Tax, and CVT vary across Punjab, Sindh, Islamabad ICT, and KPK, as do district DC valuation tables.
Is buyer or seller responsible for Stamp Duty and CVT?
By market practice and provincial statute in Pakistan, the buyer pays Stamp Duty, Registration Fees, and CVT, while each party bears their respective federal Withholding Tax (236K for buyer, 236C for seller).