Property Purchase Tax Calculator 2026-27
Buyers pay advance tax under section 236K: 1.25% of the fair market value for filers since 1 July 2026, and 10.5% to 18.5% for non-filers.
Rates from the Finance Act 2026
01 Rates
Section 236K rates for 2026-27
Collected from the buyer by the registrar, housing authority or society when the property is transferred.
| Property value | Filer | Non-filer | Filer, 2025-26 |
|---|---|---|---|
| Up to Rs 50 million | 1.25% | 10.5% | 1.5% |
| Rs 50–100 million | 1.25% | 14.5% | 2% |
| Above Rs 100 million | 1.25% | 18.5% | 2.5% |
| Example value | Filer pays | Non-filer pays |
|---|---|---|
| Rs 5,000,000 | Rs 62,500 | Rs 525,000 |
| Rs 15,000,000 | Rs 187,500 | Rs 1,575,000 |
| Rs 30,000,000 | Rs 375,000 | Rs 3,150,000 |
| Rs 75,000,000 | Rs 937,500 | Rs 10,875,000 |
| Rs 150,000,000 | Rs 1,875,000 | Rs 27,750,000 |
Selling instead?
Sellers pay 2.75% under section 236C. Sale tax calculator
Become a filer first
On a Rs 2 crore property a non-filer pays Rs 1,850,000 more. How to file a return
02 Answers
Questions about property purchase tax
Short answers about section 236K.
Calculate purchase taxHow much tax do I pay when buying property in 2026-27?
A filer pays 1.25% of the property's fair market value as advance tax under section 236K. A non-filer pays 10.5% up to Rs 50 million, 14.5% up to Rs 100 million and 18.5% above.
What changed in the 2026 budget?
The Finance Act 2026 replaced the filer rates of 1.5%, 2% and 2.5% with a single 1.25%. Non-filer rates did not change.
What is "fair market value"?
The value used by the registering authority: usually the FBR valuation rate or the provincial (DC) rate for the area, or the price you pay if that is higher.
Is the 236K tax refundable?
It is advance tax, adjustable against your income tax for the year when you file your return. It is not a fee you lose, if you file.
Are there other costs when buying property?
Yes. Provinces charge stamp duty, registration fees and, in some cases, capital value tax, and housing societies charge transfer fees. These are not included in this calculator.
Sources and last update
- Income Tax Ordinance 2001: section 236K, First Schedule Part IV Division XVIII (as substituted by the Finance Act 2026), Tenth Schedule
- FBR Withholding Tax Rates Card, updated to 30 June 2026
- Federal Board of Revenue (FBR)
Last reviewed: 7 November 2026. How we calculate
Results are estimates, not tax advice. For your exact tax, check your salary certificate or ask a tax professional.