Property transfer tax calculator

Work out the federal tax the buyer pays under section 236K and the seller pays under section 236C when a property changes hands in Pakistan, for filers and non-filers.

The transfer

FBR values for Lahore are in SRO 1722(I)/2024 and the amendments FBR lists with it. Open FBR's Lahore page
Look up your area in our FBR valuation table

2.5 crore

If it is higher than the sale price, both taxes are charged on it. Where FBR has not set a value for the area, use the DC (stamp duty) value instead, under section 68(5).

The DC value for Punjab is on PLRA's own calculator. Open PLRA's DC Valuation calculator

Buyer
Seller

A filer is a person on FBR's Active Taxpayers' List (ATL) on the date of the transfer.

Federal tax on this transfer

Buyer pays

Rs 312,500

236K at 1.25% of the sale price

As a non-filer: Rs 2,625,000

Seller pays

Rs 687,500

236C at 2.75% of the sale price

As a non-filer: Rs 2,875,000

Buyer, section 236K
Rs 312,500
Seller, section 236C
Rs 687,500
Federal tax, both sides
Rs 1,000,000

Punjab's stamp duty, registration and mutation fees are not included yet. We add each provincial charge once we have the text of the law that sets it.

Federal rates for tax year 2027, from the Finance Act 2026. Check with your tax adviser before you pay: FBR's withholding tax rate card says it may not be produced as a legal document.

Buyer and seller payRs 1,000,000

Federal rates, tax year 2027

The rates this calculator uses, in force from 1 July 2026. Both are charged on the sale price, or the FBR value if that is higher. A non-filer buyer pays one rate on the whole value, set by the band it falls in.

TaxWho paysValueFilerNon-filer
Section 236C SellerAny2.75%11.5%
Section 236K BuyerUp to Rs 5 crore1.25%10.5%
Section 236K BuyerOver Rs 5 crore, up to Rs 10 crore1.25%14.5%
Section 236K BuyerOver Rs 10 crore1.25%18.5%

Source: Finance Act 2026 (First Schedule, Part IV, Divisions X and XVIII) and the Income Tax Ordinance 2001 as amended up to 30 Jun 2026 (Tenth Schedule, rule 1 for non-filers). The Act also omitted section 7E, the tax on deemed income from property.

FBR value and DC value

The FBR value is the value per unit that FBR notifies for each area in its valuation tables, issued as SROs for 56 cities. Section 68(6) of the Income Tax Ordinance says the value used for 236C and 236K "shall not be less than" this value, so both taxes are charged on it whenever it is higher than the price. Check the SRO for your area before you agree a price.

The DC value is a separate rate per area, fixed by the provincial revenue authorities for stamp duty (in Punjab, PLRA says the District Collector issues it). It is used for 236C and 236K only where FBR has not notified a value for the area (section 68(5)). Under the FBR value box, the calculator shows where to find the DC value officially for the city you pick: PLRA's DC Valuation calculator covers Punjab's districts, and Sindh Zameen's covers Karachi. We didn't find an official online lookup for Islamabad, the rest of Sindh, Khyber Pakhtunkhwa or Balochistan, but DC values apply there too.

FBR value vs DC value, explained

Who collects it

Both taxes are collected by whoever registers or records the transfer, such as the sub-registrar, a development authority or a housing society, before the transfer goes through. Both are advance tax: they can be adjusted against the income tax of the person who paid them, through their return.

Questions

Who pays 236C and who pays 236K?

The seller pays 236C and the buyer pays 236K. Each is a separate tax on the same transfer.

What if the sale price is below the FBR value?

Both taxes are then charged on the FBR value. The law does not let the value for 236C and 236K be lower than the FBR value notified for the area.

How much more does a non-filer pay?

A seller who is not a filer pays 11.5% instead of 2.75%. A buyer who is not a filer pays 10.5% to 18.5% instead of 1.25%, depending on the value.

What is the DC rate?

PLRA describes the DC valuation as "the officially notified property value issued by the District Collector (DC)", which "forms the basis for calculating stamp duty, registration fees, and other government charges". For 236C and 236K it is used only where FBR has not notified a value for the area.

Can I get this tax back?

It is advance tax, so it can be adjusted against the income tax due for the year when you file your return. A seller who bought and sells within the same tax year cannot: the 236C tax is then a minimum tax.

Is property tax the same as 236C or 236K?

No. See our guide to the annual property tax and how to pay it online.

Sources