Property Tax Calculator 2026-27 | FBR Updated Rates

Transaction Details

Fair Market Value (PKR)

PKR

Taxpayer Status

Property Location

Map / Plan Status

Calculation Summary

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Value Bracket

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Buyer Tax Rate (236K)

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Seller Tax Rate (236C)

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Total Buyer Liability

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Seller Advance Tax

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Transaction Tax Burden

Detailed Tax Breakdown

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Buyer (Purchaser) — Sec 236K

Advance Tax (236K)—

Stamp Duty (1%)—

Registration Fee—

Fard / Record Fee—

Mutation Fee—

PLRA / Digital Fee—

Map Approval Fee—

Miscellaneous—

Total Buyer Cost—

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Seller (Vendor) — Sec 236C

Declared Value—

Applicable Rate—

Advance Tax Payable—

Buyer Cost Composition

Computation Logic & Steps

📐 Applied Formula

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Component	Amount (PKR)

📊 FBR 2026-27 Rate Card (Old vs New)

Property Value Bracket	Old Rate		New Rate (2026-27)
🏠 Buyer Tax (Section 236K) — Active Filer
Up to Rs. 50 Million	1.5%	➜	1.25%
Rs. 50M – Rs. 100M	2%	➜	2.0%
Above Rs. 100 Million	2.5%	➜	2.5%
⚠️ Buyer Non-Filer Penalties
Up to Rs. 50 Million	—	➜	12%
Rs. 50M – Rs. 100M	—	➜	16%
Above Rs. 100 Million	—	➜	20%
🏷️ Seller Tax (Section 236C) — Active Filer
Up to Rs. 50 Million	4.5%	➜	2.75%
Rs. 50M – Rs. 100M	5%	➜	3.5%
Above Rs. 100 Million	5.5%	➜	4%
⚠️ Seller Non-Filer (All brackets)
Any Value	—	➜	10%

✅ Major Relief for Filers: The Finance Act 2026-27 has drastically reduced buyer & seller advance tax for Active Taxpayers. Transfer tax also reduced to 1.25%. Section 7E (deemed income) has been abolished.

⚠️ Non-Filer Warning: Non-filers face up to 20% buyer tax and a flat 10% seller tax. Late filers are calculated proportionally. Always consult a tax professional.

🏛️ Property Transfer Tax Calculator 2026-27 — Complete Guide

Our Property Transfer Tax Calculator helps you calculate the exact tax liability when buying or selling property in Pakistan under the Finance Act 2026-27. It covers Buyer Advance Tax (Section 236K), Seller Advance Tax (Section 236C), Stamp Duty, Registration Fees, and all associated costs for Active Filers, Late Filers, and Non-Filers.

📖 How to Use This Calculator

Enter Fair Market Value: Input the DC rate or declared property value in PKR.
Select Taxpayer Status: Choose Active Filer, Late Filer, or Non-Filer.
Choose Location: Urban/Cantonment or Rural area.
Map Status: Select whether the property map is approved.
Click Calculate: Get complete buyer and seller tax breakdown.

📊 FBR Tax Rates 2026-27 Summary

Tax Type	Filer Rate	Non-Filer Rate
Buyer 236K (≤50M)	1.25%	12%
Buyer 236K (50-100M)	2.0%	16%
Buyer 236K (>100M)	2.5%	20%
Seller 236C (≤50M)	2.75%	10%
Seller 236C (50-100M)	3.5%	10%
Seller 236C (>100M)	4%	10%

💡 Key Change 2026-27: Section 7E (deemed income tax) has been abolished. Transfer tax rates have been significantly reduced for Active Filers — up to 50% reduction in some brackets.

❓ FAQs

Q: What is Section 236K?

Section 236K is the advance tax collected from the buyer (purchaser) at the time of property transfer. It is adjustable against the buyer's annual income tax liability.

Q: What is Section 236C?

Section 236C is the advance tax collected from the seller (vendor) at the time of property transfer. It is adjustable against the seller's annual income tax liability.

Q: What happens if I am a Non-Filer?

Non-Filers face significantly higher tax rates — up to 20% for buyers and a flat 10% for sellers. It is strongly recommended to become an Active Filer before any property transaction.

Property Transfer Tax Calculator