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Takhmeena

Property Transfer Tax Calculator

See a full transfer invoice for both sides of the deal — the buyer's §236K plus provincial stamp duty, registration, CVT and town tax, and the seller's §236C. Pick your role (buyer, seller, or both) and set each party's filer status, for 2025-26 or 2026-27.

Declared / DC value
Rs
Buyer charges

You pay as buyer

Rs 1,300,000
On a property of Rs 20,000,000 · Punjab · 2026-27
Buyer pays6.50%
Advance tax §236K (buyer)1.50%Rs 300,000
Stamp duty1.00%Rs 200,000
Registration fee1.00%Rs 200,000
Capital value tax (CVT)2.00%Rs 400,000
Town / TMA tax1.00%Rs 200,000
SubtotalRs 1,300,000

Federal §236K / §236C follow the Finance Act 2026 (filer 236K 1.5%, 236C 2.75% for 2026-27). Provincial stamp duty, registration and CVT vary by district — treat them as typical urban estimates and confirm with your registrar.

How it works

Property transfers attract a federal advance tax (tiered by value and filer status) and, for buyers, provincial charges.

  • Buyer: §236K + stamp duty + registration + CVT + town tax.
  • Seller: §236C only.
  • For 2026-27, filer §236K is a flat 1.5% and §236C a flat 2.75%.

Official sources

Frequently asked questions

What taxes apply when buying property in Pakistan?

Buyers pay federal advance tax under §236K plus provincial charges — stamp duty, registration fee, CVT and (in some areas) town/TMA tax. Rates depend on the property value and your filer status.

What does a seller pay?

Sellers pay federal advance tax under §236C. For 2026-27 the filer rate is a flat 2.75%; non-filers pay 11.5%.

How does filer status change my tax?

Non-filers and late filers pay significantly higher §236K/§236C rates. Getting on the Active Taxpayers List before the transaction can save a large amount.

Are provincial rates exact?

Provincial stamp duty, registration and CVT vary by district and urban/rural status. The defaults here are typical urban values — confirm with your local registrar.

What are the correct 236K and 236C rates for 2026-27?

Per the FBR Budget 2026-27 salient features, the tiered rates were converted to flat filer rates: §236K (buyer) 1.5% and §236C (seller) 2.75%. Late-filer and non-filer rates are unchanged. Some third-party calculators still show 1.25% for 236K — that figure is actually the exporter withholding reduction, not property tax.

Can I see both the buyer and seller costs at once?

Yes. Choose 'Both' as your role to get a combined invoice with a Buyer Payments column, a Seller Payments column and a grand total for the whole transaction.

Estimate only. Federal rates follow the Finance Act; provincial charges vary by district and are typical urban defaults. Verify with FBR and your provincial registrar.

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