Property Tax Calculator
Tax on buying or selling a plot, house or flat: advance tax at transfer and capital gains tax for sellers.
2 crore · fair market value (FBR valuation)
Used to work out your gain
When did you buy it?
Aap ka hisaab · your result
Buyer's advance tax
PKR 250,000
collected at transfer (section 236K)
Your gain
PKR 0
Capital gains tax rate
15%
Capital gains tax
PKR 0
Left to pay with return
PKR 0
Advance tax on property transfers, 2026-27
| Who pays | Charged on | Filer | Non-filer |
|---|---|---|---|
| Buyer (236K) | Fair market value up to PKR 50 million | 1.25% | 10.5% |
| Fair market value PKR 50–100 million | 1.25% | 14.5% | |
| Fair market value above PKR 100 million | 1.25% | 18.5% | |
| Seller (236C) | Price received, any amount | 2.75% | 11.5% |
Capital gains tax on property
Property bought on or after 1 July 2024: 15% of the gain for filers, at any holding period; at least 15% for non-filers. Property bought before then:
| Held for | Open plot | House or building | Flat |
|---|---|---|---|
| Up to 1 year | 15% | 15% | 15% |
| 1 to 2 years | 12.5% | 10% | 7.5% |
| 2 to 3 years | 10% | 7.5% | 0% |
| 3 to 4 years | 7.5% | 5% | 0% |
| 4 to 5 years | 5% | 0% | 0% |
| 5 to 6 years | 2.5% | 0% | 0% |
| More than 6 years | 0% | 0% | 0% |
Source: Income Tax Ordinance 2001 as amended by the Finance Act 2026: sections 236C and 236K with Divisions X and XVIII of Part IV of the First Schedule, rule 1 of the Tenth Schedule, and section 37(1A) with Division VIII of Part I of the First Schedule.
Questions people ask
Who pays which tax when a property changes hands?
The buyer pays advance tax under section 236K on the fair market value: 1.25% for filers. The seller pays advance tax under section 236C on the price received: 2.75% for filers and 11.5% for non-filers. The registrar or housing society collects both before recording the transfer.
Is this tax final, or can I get it back?
Both are advance taxes and count toward your income tax for the year when you file your return. For a seller they count first against capital gains tax on the sale. If a property is bought and sold within the same tax year, the seller's advance tax becomes a minimum tax and cannot be refunded.
Is there still a higher rate for late filers?
No. The Finance Act 2026 removed the separate rates for people who filed their return late. Tax year 2027 has only two categories: on the Active Taxpayers List (filer) or not.
What does the calculator leave out?
Provincial costs such as stamp duty, capital value tax (CVT) and registration or society transfer fees, which differ by province and city. Before a transfer, the seller must also show that any tax on the property under section 7E has been paid.
How is capital gains tax on property worked out?
On the gain: the sale price minus what you paid. Property bought from 1 July 2024 is taxed at a flat 15% for filers, however long you hold it; for non-filers the rate is at least 15% and can be higher. For property bought before then, the rate falls the longer you have held it and depends on whether it is an open plot, a built property or a flat.
I am an overseas Pakistani. Is anything different?
If you hold a NICOP, POC or CNIC and bought the property through a Foreign Currency Value Account or Non-Resident Rupee Value Account, the seller's advance tax is your final tax on the gain, so no separate capital gains tax applies.