ADVANCE TAX ON PURCHASE · SECTION 236K
Property Purchase Tax Calculator Pakistan 2026-27
Find the advance tax a buyer owes under Section 236K when purchasing property — filer or non-filer, any property value.
Based on Section 236K advance tax rates for FY 2026-27. Use whichever of deed price or FBR-notified value is higher.
Section 236K Rates — FY 2026-27
| Property Value | Filer (ATL) Rate | Non-Filer Rate |
|---|---|---|
| Up to Rs. 50 million | 1.25% | 10.5% |
| Rs. 50 million – Rs. 100 million | 1.25% | 14.5% |
| Above Rs. 100 million | 1.25% | 18.5% |
The Finance Act 2026 replaced the old banded filer table with a single flat 1.25% rate for anyone on the FBR Active Taxpayer List (ATL), regardless of property value. Non-filers still pay tiered rates that rise steeply with property value. Tax is charged on the higher of the declared transfer price or the official FBR/DC notified value for the area.
Sourced from Finance Act 2026
Last reviewed 22 September 2026
Reviewed by Tax Professionals
Frequently Asked Questions
What is Section 236K advance tax?
Section 236K requires a property buyer to pay advance tax at the time of registering or transferring a property in their name. It's collected by the registering authority and adjusted against the buyer's annual tax liability.
How do I calculate 236K tax on my property purchase?
Take the higher of the deed price and the FBR/DC notified value for the property, then apply your filer-status rate. Filers on the Active Taxpayer List now pay a flat 1.25%, while non-filers pay 10.5% to 18.5% depending on property value.
Is 236K tax different for filers and non-filers?
Yes, dramatically. A non-filer can pay up to 15x more tax than a filer buying the same property. Becoming an active filer before a property purchase is one of the single biggest tax savings available in Pakistan.
Where do QuickTaxPK's tax figures come from?
All rates are based on the Income Tax Ordinance 2001 as amended by the Finance Act 2026, cross-checked against official FBR notifications. This page was last reviewed on 22 September 2026.