Pakistan Property Purchase Tax Calculator
Estimate the advance income tax, stamp duty and registration charges payable when buying immovable property in Pakistan — as amended by the Finance Act 2026, for tax year 2026–27.
Section 236K Advance Tax Rates – Tax Year 2026–27
Advance income tax collected from the buyer at the time of property registration, under Section 236K of the Income Tax Ordinance, 2001, as amended by the Finance Act 2026.
| Fair market value | Filer | Non-Filer |
|---|---|---|
| Any value | 1.25% (flat) | – |
| Up to Rs. 50 million | – | 10.5% |
| Rs. 50–100 million | – | 14.5% |
| Above Rs. 100 million | – | 18.5% |
This calculator estimates the federal advance income tax under Section 236K, and provides indicative provincial stamp duty and registration/mutation charges for guidance only. Capital Value Tax has been abolished nationwide under the Finance Act 2026 (following the Federal Constitutional Court’s ruling) and is shown as nil. Stamp duty, registration and mutation fees are set by provincial Boards of Revenue / the Capital Development Authority, are calculated on DC-notified or FBR-notified values that differ from market price, and vary by district and locality — the rates shown are typical indicative rates only. Properties above Rs. 25 million FBR-notified value may also attract obligations under other provisions of the Ordinance. No amount you enter is stored or sent anywhere. This tool is for illustration only, not a substitute for a proper assessment — please confirm exact charges with your local Sub-Registrar / Board of Revenue and talk to us for an accurate transaction cost estimate.