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.

Why Non-Filers Pay Up to 14 Times More on the Same Property

Section 236K advance tax is collected at the point of property registration — before the transfer deed is finalized at the sub-registrar's office — and the gap between filer and non-filer rates here is one of the widest anywhere in Pakistan's tax code. Filers pay a flat 1.25% of the property's declared value no matter the price. Non-filers pay a steeply tiered rate that climbs with the transaction size: 10.5% up to Rs. 5 crore, 14.5% between Rs. 5 crore and 10 crore, and 18.5% above Rs. 10 crore.

Property Value	Filer Rate	Non-Filer Rate
Any value	1.25%	—
Up to Rs. 5,00,00,000 (5 crore)	—	10.5%
Rs. 5,00,00,001 – 10,00,00,000	—	14.5%
Above Rs. 10,00,00,000 (10 crore)	—	18.5%

Worked Example: Rs. 3 Crore Plot Purchase

Buying a plot valued at Rs. 30,000,000 (3 crore):

• As a filer: Rs. 30,000,000 × 1.25% = Rs. 375,000
• As a non-filer: Rs. 30,000,000 × 10.5% = Rs. 3,150,000

The non-filer pays Rs. 2,775,000 more — over eight times the filer's tax — on a single mid-sized plot purchase. On a Rs. 12 crore house, a non-filer at 18.5% would owe Rs. 22,200,000 versus just Rs. 1,500,000 for a filer at 1.25%, a gap of nearly 15x. This is precisely why real estate transactions are one of the strongest arguments for getting on the Active Taxpayer List before you buy, not after.

Whose Filer Status Actually Counts?

236K is collected from the purchaser, not the seller — it's your ATL status at the time of registration that determines the rate, regardless of whether the seller is a filer or not. This is different from Section 236C (advance tax on the seller when disposing of property), which is a separate charge you'll encounter if you're the one selling rather than buying.

Common Mistakes With Property Purchase Tax

• Assuming the property's FBR valuation and market value are the same. 236K is calculated on the higher of the two, so relying only on the sale agreement price can understate what you'll actually owe.
• Not budgeting for this alongside stamp duty. 236K is separate from provincial stamp duty and registration fees, which are charged on top — buyers often only budget for one or the other.
• Trying to become a filer the week of registration. ATL status updates aren't always instant, so becoming a filer with enough lead time before a major purchase matters more than people expect.
• Confusing 236K (buyer's tax) with 236C (seller's tax). These are two separate sections on two separate parties in the same transaction — both sides pay, just under different rules.

If you're weighing whether to rent out the property instead of living in it, the Rental Income Tax Calculator covers how Section 155 taxes that income separately from this purchase-stage charge.

Section 236K Rates — FY 2026-27

Frequently Asked Questions

Is 236K refundable or adjustable like other advance taxes?

Yes, 236K is an advance tax, meaning it's adjustable against your total income tax liability for the year when you file your annual return. If the amount collected at registration exceeds your actual tax due for the year, you can claim the excess as a refund or carry it forward. As with other advance taxes, you need to actually file a return to access this adjustment — non-filers who skip filing forfeit the ability to reclaim any overpayment.

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