Property Tax Calculator Pakistan 2026-27
Estimate advance income tax on the purchase or sale of immovable property under Sections 236K and 236C.
Enter Property Details
Select whether you are buying or selling, then enter the relevant property value and ATL status.
Your Estimated Advance Tax
Estimate based on the transaction type, value and taxpayer status entered.
Property Tax Calculator Pakistan helps buyers and sellers estimate advance income tax on immovable property for Tax Year 2027. Select whether you are buying under Section 236K or selling under Section 236C, choose your taxpayer status, and enter the relevant property value to calculate the estimated tax.
Calculate property advance tax in Pakistan for 2026-27 under Sections 236K and 236C. Check current ATL and Non-ATL buyer and seller tax rates instantly.The calculator is designed for Pakistan’s current 2026-27 property tax rules and provides separate treatment for Active Taxpayers (ATL), persons not appearing on ATL, and eligible Overseas Pakistanis. It estimates federal advance income tax only; provincial charges such as stamp duty, registration fee and CVT are separate.
Property Tax Calculator Pakistan – Sections 236K and 236C
Property transactions in Pakistan can attract advance income tax at the time of purchase or transfer. The applicable section depends on which side of the transaction you are on.
Section 236K applies to the purchaser or transferee of immovable property. For an ATL person in Tax Year 2027, the calculator applies a rate of 1.25% to the fair market value of the property.
Section 236C applies to the seller or transferor of immovable property. For an ATL person in Tax Year 2027, the calculator applies a rate of 2.75% to the gross amount of consideration received.
Read our detailed guide covering buyer and seller advance tax, ATL and Non-ATL treatment, current rates and practical examples: FBR Tax on Property in Pakistan 2026-27 – Complete Guide →
Property Tax Rates in Pakistan 2026-27
The following rates are used by this Property Tax Calculator Pakistan for Tax Year 2027:
| Transaction / Status | Property Value | Rate |
|---|---|---|
| 236K Buyer — ATL / Eligible Overseas Pakistani | Any value | 1.25% |
| 236K Buyer — Not on ATL | Up to Rs. 50 million (5 Crore) | 10.5% |
| 236K Buyer — Not on ATL | Above Rs. 50 million up to Rs. 100 million (5–10 Crore) | 14.5% |
| 236K Buyer — Not on ATL | Above Rs. 100 million (10 Crore) | 18.5% |
| 236C Seller — ATL / Eligible Overseas Pakistani | Any value | 2.75% |
| 236C Seller — Not on ATL | Any value | 11.5% |
How to Use the Property Tax Calculator Pakistan
- Select Buyer – Section 236K if you are purchasing property, or Seller – Section 236C if you are selling or transferring property.
- Select your taxpayer status: Active Taxpayer (ATL), Not on ATL, or Eligible Overseas Pakistani (POC/NICOP).
- Enter the relevant property value in Pakistani rupees.
- Click Calculate Tax.
- The calculator will display the applicable section, tax rate, tax base and estimated advance tax.
For a buyer, the relevant amount is the fair market value used for Section 236K. For a seller, Section 236C is calculated with reference to the gross amount of consideration received.
Section 236K Property Buyer Tax Example
Suppose an ATL buyer purchases property having a fair market value of Rs. 20,000,000 (2 Crore).
Calculation:
Rs. 20,000,000 × 1.25% = Rs. 250,000
The estimated advance income tax under Section 236K would therefore be Rs. 250,000 (2.5 Lakh).
Section 236C Property Seller Tax Example
Suppose an ATL seller receives gross consideration of Rs. 20,000,000 (2 Crore).
Calculation:
Rs. 20,000,000 × 2.75% = Rs. 550,000
The estimated advance income tax under Section 236C would therefore be Rs. 550,000 (5.5 Lakh).
Non-ATL Property Buyer Rates
A person who is not appearing on the Active Taxpayers List can face substantially higher advance tax when purchasing property. Under the rates configured in this calculator, Section 236K uses different Non-ATL rates according to property value.
For property valued up to Rs. 50 million (5 Crore), the calculator applies 10.5%. Above Rs. 50 million and up to Rs. 100 million, it applies 14.5%. Where the property value exceeds Rs. 100 million (10 Crore), it applies 18.5%.
What Happened to the Late-Filer Property Rate?
The separate enhanced late-filer rate tier that previously applied to Sections 236C and 236K before 1 July 2026 was removed under the Finance Act 2026. For this reason, this Tax Year 2027 calculator does not provide a separate “Late Filer” selection.
Property Tax for Overseas Pakistanis
Qualifying non-resident Overseas Pakistanis holding a POC or NICOP may receive filer-rate treatment for Sections 236C and 236K, subject to the applicable FBR conditions and verification procedure.
The “Eligible Overseas Pakistani” option in this calculator assumes that the person satisfies those requirements. Users should verify their eligibility before relying on the estimate for an actual property transaction.
What This Property Tax Calculator Does Not Include
This calculator estimates federal advance income tax under Sections 236K and 236C only. A property transaction may involve other taxes, duties or charges depending on the circumstances and province.
The result does not automatically include stamp duty, registration charges, Capital Value Tax (CVT), provincial taxes or property capital gains tax. These should not be confused with the advance income tax calculated here.
Frequently Asked Questions
What is the Section 236K rate for an ATL property buyer in 2026-27?
The Tax Year 2027 rate used by this calculator for an ATL buyer is 1.25% of the applicable fair market value.
What is the Section 236C rate for an ATL property seller?
The calculator applies 2.75% to the gross amount of consideration received by an ATL seller for Tax Year 2027.
What is the 236K rate for a non-ATL buyer?
The rate depends on property value. This calculator applies 10.5% up to Rs. 50 million, 14.5% above Rs. 50 million up to Rs. 100 million, and 18.5% above Rs. 100 million.
What is the Section 236C rate for a non-ATL seller?
The calculator applies a rate of 11.5% for a seller who is not on ATL.
Is Rs. 50 million equal to 5 Crore?
Yes. Rs. 50 million is Rs. 50,000,000 or 5 Crore. Rs. 100 million equals 10 Crore.
Does the calculator include capital gains tax on property?
No. Sections 236K and 236C relate to advance tax associated with the property transaction. Property capital gains tax is a separate tax calculation.
Is the calculator result legally binding?
No. The result is an estimate for general information. Actual tax treatment can depend on the applicable law, taxpayer status, transaction details and FBR records.
Official FBR Sources
The calculator and this guide should be read together with the applicable Income Tax Ordinance, Finance Act and current FBR withholding-tax material.
FBR – Withholding Tax Rate Cards
FBR – Income Tax Ordinance, 2001
FBR – Overseas Pakistanis: Sections 236C & 236K
Last reviewed: October 2026
Disclaimer: This calculator and guide are provided for general information and educational purposes only. Tax laws, rates and individual circumstances may change. Verify the applicable provisions and FBR guidance before completing a property transaction or making a tax decision.