Property Tax in Pakistan (2026-27)
Calculators for every tax on property: buying (236K), selling (236C), capital gains and rental income, plus the yearly provincial property tax.
01 At a glance
Property tax rates for 2026-27
Since 1 July 2026, filers pay one rate on purchases and one on sales, whatever the value.
| Tax | Filer | Non-filer |
|---|---|---|
| Buying (236K) | 1.25% | 10.5%–18.5% |
| Selling (236C) | 2.75% | 11.5% |
| Capital gains (bought since July 2024) | 15% | Slab rates, at least 15% |
| Rental income | Normal income tax rates on rent after deductions | |
02 Answers
Questions about property tax
The basics of property tax in Pakistan.
Calculate purchase taxWhat taxes do I pay when buying property in Pakistan?
Advance tax under section 236K (1.25% of the fair market value for filers in 2026-27), plus provincial stamp duty, registration fees and any society transfer fee.
What taxes do I pay when selling property?
Advance tax under section 236C (2.75% of the sale price for filers), and capital gains tax on any profit, worked out in your return. Property bought since 1 July 2024 pays 15% on the gain for filers.
Did property taxes change in 2026-27?
Yes. The Finance Act 2026 cut the filer rates to a single 1.25% on purchases (from 1.5%–2.5%) and 2.75% on sales (from 3%–4%). Non-filer rates stayed high: 10.5%–18.5% on purchases and 11.5% on sales.
How is rental income taxed?
Rent is added to your other income and taxed at the normal individual rates, after a one-fifth repairs allowance and other deductions.