Work out the federal advance tax on a property deal in Pakistan for 2026-27, for filers and non-filers.
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Rates for tax year 2027
These apply to deals from 1 July 2026 to 30 June 2027.
| Tax | On the Active Taxpayers List | Not on the list |
|---|---|---|
| 236C: seller | 2.75% | 11.5% |
| 236K: buyer, value up to Rs 50 million | 1.25% | 10.5% |
| 236K: buyer, Rs 50 to 100 million | 1.25% | 14.5% |
| 236K: buyer, over Rs 100 million | 1.25% | 18.5% |
The rate depends on whether the buyer or seller is on the FBR’s Active Taxpayers List (ATL) on the date of the deal. If you’re not, you pay much more, so it’s worth filing your return first.
What isn’t included
- Capital gains tax on the seller’s profit is worked out separately in the annual tax return.
- Stamp duty, capital value tax and registration fees are set by each province and some cantonments and housing societies. Add them as a percentage or a fixed amount if you know them. Your registrar, the provincial Excise and Taxation department or the society office can tell you the current rates.
- Section 7E (the deemed income tax on property) has been abolished from tax year 2027 by the Finance Act 2026.
Frequently asked questions
Which value is the tax worked out on?
For 236K the rate card uses the fair market value. 236C applies to the gross amount of the sale. The calculator uses the higher of your price and the FBR value as a safe estimate.
Can I get the advance tax back?
It’s adjustable: it counts towards the income tax you owe for the year when you file your return.
How do I check if I'm on the ATL?
Use the FBR’s ATL check by CNIC on its website or the Tax Asaan app, or SMS ‘ATL’ and your CNIC to 9966.
Is this official?
No. It’s an estimate. Ask a tax adviser or the registrar before you pay.
Sources
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