Property Sale Tax Calculator 2026-27
Sellers pay advance tax under section 236C: 2.75% of the sale price for filers and 11.5% for non-filers, from 1 July 2026. Any capital gains tax is separate.
Rates from the Finance Act 2026
01 Rates
Section 236C rates for 2026-27
One rate for every value since 1 July 2026, collected from the seller when the transfer is registered.
| Sale price | Filer | Non-filer | Filer, 2025-26 |
|---|---|---|---|
| Up to Rs 50 million | 2.75% | 11.5% | 3% |
| Rs 50–100 million | 2.75% | 11.5% | 3.5% |
| Above Rs 100 million | 2.75% | 11.5% | 4% |
| Example price | Filer pays | Non-filer pays |
|---|---|---|
| Rs 5,000,000 | Rs 137,500 | Rs 575,000 |
| Rs 15,000,000 | Rs 412,500 | Rs 1,725,000 |
| Rs 30,000,000 | Rs 825,000 | Rs 3,450,000 |
| Rs 75,000,000 | Rs 2,062,500 | Rs 8,625,000 |
| Rs 150,000,000 | Rs 4,125,000 | Rs 17,250,000 |
How much tax does a seller pay on property in 2026-27?
Advance tax under section 236C: 2.75% of the sale price for filers and 11.5% for non-filers. Capital gains tax on any profit is a separate tax.
What changed in the 2026 budget?
The Finance Act 2026 replaced the filer rates of 3%, 3.5% and 4% (by value) with a single 2.75%.
Does the holding period matter for 236C?
No. The old exemption for property held for several years no longer applies; 236C is collected on every sale, apart from narrow exemptions such as first sales by families of shaheeds and certain government employees.
Can I adjust the 236C tax?
Yes. It is advance tax, adjustable against your income tax for the year, including the capital gains tax on the sale, when you file your return.
Who collects 236C?
The person who registers or records the transfer: the sub-registrar, development authority, housing society, cooperative society or developer.
Sources and last update
- Income Tax Ordinance 2001: section 236C, First Schedule Part IV Division X (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.