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Property Sale Tax Calculator Pakistan (236C)

Section 236CFiler vs non-filerPakistan-focusedVerify with FBR

Estimate the advance tax you'll pay when selling property in Pakistan under section 236C. Enter the property value and filer status to see the federal advance tax — and remember capital gains tax may apply separately on your profit.

← 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 (236C)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 sale, the seller pays:

  • 236C advance tax = property value × the 236C rate for your value band and filer status
  • Capital gains tax (separate) = charged on the profit, if any

This calculator estimates 236C; use the CGT calculator for the profit-based tax.

Example calculations

Property tax on 1 crore property in Pakistan

On a 1 crore (PKR 10,000,000) sale 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) sale 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) sale 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 sale 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

Advance Tax on Property Sale (236C) in Pakistan

Sellers should plan for 236C advance tax withheld at the time of transfer, plus any capital gains tax on profit. Filing keeps the rate lower and lets you adjust the advance tax. See the capital gains tax calculator and the Property Calculators Pakistan hub.

Frequently asked questions

Section 236C is the federal advance income tax collected from the seller of immovable property in Pakistan at the time of sale/transfer. The rate depends on the property value band and the seller's filer status.

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