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Property Purchase Tax Calculator Pakistan (236K)

Section 236KFiler vs non-filerPakistan-focusedVerify with FBR

Work out the advance tax you'll pay when buying property in Pakistan under section 236K. Enter the property value and your filer status to see the federal advance tax, plus the provincial transfer costs that apply on purchase.

← Part of Property Calculators Pakistan

Last updated: 1 July 2025

PKR

Use the FBR/DC valuation the authorities apply, not just the deal price.

Punjab transfer costs vary by city and DC valuation table. Placeholder ~2% — verify with Punjab Board of Revenue.

Property transaction tax

Total transaction costPKR 1,000,000
Federal advance tax (236K)PKR 600,000
Federal rate applied3.0%
Provincial transfer costPKR 400,000
Effective rate on value5.0%

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Cost layers

Federal advance taxPKR 600,000
Provincial transferPKR 400,000
Provincial transfer breakdown — Punjab
ComponentEstimated
Stamp dutyPKR 200,000
Registration feePKR 200,000
Capital value tax (CVT)PKR 0
Fixed / town chargesPKR 0
Provincial totalPKR 400,000
Provincial transfer rates here are placeholders and vary by city and valuation table. Confirm with the relevant provincial Board of Revenue before transacting.

Professional help

Need help verifying property tax or transfer cost? Consult a qualified tax/property professional before your transaction.

Formula & how it works

For a purchase, the buyer pays:

  • 236K advance tax = property value × the 236K rate for your value band and filer status
  • Provincial transfer cost = stamp duty + registration + CVT
  • Total = 236K + provincial transfer cost

Example calculations

Property tax on 1 crore property in Pakistan

On a 1 crore (PKR 10,000,000) purchase in Punjab as a filer, the estimated federal advance tax is PKR 300,000 (3.0%), plus an estimated PKR 200,000 in provincial transfer costs — about PKR 500,000 total (5.0% of value).

Property tax on 2 crore property in Pakistan

On a 2 crore (PKR 20,000,000) purchase in Punjab as a filer, the estimated federal advance tax is PKR 600,000 (3.0%), plus an estimated PKR 400,000 in provincial transfer costs — about PKR 1,000,000 total (5.0% of value).

Property tax on 5 crore property in Pakistan

On a 5 crore (PKR 50,000,000) purchase in Punjab as a filer, the estimated federal advance tax is PKR 1,500,000 (3.0%), plus an estimated PKR 1,000,000 in provincial transfer costs — about PKR 2,500,000 total (5.0% of value).

Estimated purchase tax by property value — Punjab, filer
Property valueFederal advance taxProvincial transferTotal
1 crore (PKR 10,000,000)PKR 300,000PKR 200,000PKR 500,000
2 crore (PKR 20,000,000)PKR 600,000PKR 400,000PKR 1,000,000
5 crore (PKR 50,000,000)PKR 1,500,000PKR 1,000,000PKR 2,500,000

Lahore property transfer tax

For a 2 crore (PKR 20,000,000) property in Lahore (Punjab), the estimated provincial transfer cost — stamp duty, registration and CVT — is about PKR 400,000 (2.0% of value). Verify the exact rate with the provincial authority.

Karachi property transfer tax

For a 2 crore (PKR 20,000,000) property in Karachi (Sindh), the estimated provincial transfer cost — stamp duty, registration and CVT — is about PKR 600,000 (3.0% of value). Verify the exact rate with the provincial authority.

Islamabad property transfer tax

For a 2 crore (PKR 20,000,000) property in Islamabad (Islamabad Capital Territory), the estimated provincial transfer cost — stamp duty, registration and CVT — is about PKR 800,000 (4.0% of value). Verify the exact rate with the provincial authority.

Advance Tax on Property Purchase (236K) in Pakistan

Buyers should budget for 236K advance tax on top of the price and provincial registry costs. Being on the Active Taxpayers List sharply reduces the rate. See the filer vs non-filer calculator and the Property Calculators Pakistan hub.

Frequently asked questions

Section 236K is the federal advance income tax collected from the buyer (purchaser) of immovable property in Pakistan. The rate depends on the property value band and the buyer's filer status.

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