Instant
Property Purchase Tax Calculator (Section 236K) 2026
Calculate the advance tax a buyer pays when purchasing property in Pakistan under Section 236K of the Income Tax Ordinance. Enter the property value and your filer status to see your exact 236K advance tax, the applicable rate and total outlay for 2025-2026.
Updated for Tax Year 2025-2026
Based on Section 236K (Finance Act 2025)
Filer, Late Filer & Non-Filer Rates
Used by property buyers across Pakistan
Lahore | Karachi | Islamabad | Peshawar | Faisalabad | Gujranwala | Sialkot | Rawalpindi | Multan | Quetta | Bahawalpur
Calculate your Section 236K property purchase tax
Calculation Breakdown
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How to Use the 236K Property Purchase Tax Calculator
- Select fiscal year
- Choose your buyer status (Filer/Late/Non-Filer)
- Enter the property (DC/FBR) value
- Click Calculate to highlight the rate
- Share, print or talk to an expert
Reviewed & Verified by Umair A R Mughal , for Tax Year 2025-2026
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Quick answers About Section 236K Property Purchase Tax
What is Section 236K tax
An advance income tax collected from the buyer at the time of purchase/transfer of immovable property, under the Income Tax Ordinance, 2001.
Who pays 236K?
The buyer (purchaser) pays 236K; the seller separately pays 236C advance tax.
What are the rates?
For 2025-26: filers 1.5%-2.5%, late filers 4.5%-5.5%, and non-filers 10.5%-18.5% of the property value.
Is it adjustable?
Yes - 236K is an adjustable advance tax that filers can offset against their annual income tax and claim a refund if overpaid.
Which year is covered?
Tax Year 2025-2026 (and 2024-2025 selectable).
| Property Value | Filer | Late Filer | Non-Filer |
|---|---|---|---|
| Up to Rs. 50 million | 1.5% | 4.5% | 10.5% |
| Rs. 50 - 100 million | 2% | 5% | 14.5% |
| Above Rs. 100 million | 2.5% | 5.5% | 18.5% |
Worked Examples: 236K Buyer Tax (Filer vs Non-Filer)
| Property Value | 236K Filer | 236K Late Filer | 236K Non-Filer |
|---|---|---|---|
| 5,000,000 | 75,000 | 225,000 | 525,000 |
| 10,000,000 | 150,000 | 450,000 | 1,050,000 |
| 30,000,000 | 450,000 | 1,350,000 | 3,150,000 |
| 60,000,000 | 1,200,000 | 3,000,000 | 8,700,000 |
| 150,000,000 | 3,750,000 | 8,250,000 | 27,750,000 |
Who Should Use This 236K Property Purchase Tax Calculator?
Home buyers
Plot buyers
Real estate investors
Overseas Pakistanis
First-time buyers
Estate agents
Builders & developers
Companies & AOPs
Common Mistakes With Section 236K Property Purchase Tax
- Calculating 236K on market price instead of the FBR/DC value.
- Not checking ATL status, so paying non-filer 236K.
- Confusing 236K (buyer) with 236C (seller).
- Forgetting that 236K is adjustable in the annual return.
- Missing the overseas POC/NICOP filer-rate facility.
236K Property Purchase Tax Calculator for All Major Cities
- Islamabad
- Karachi
- Lahore
- Faisalabad
- Gujranwala
- Sialkot
- Peshawar
- Sargodha
- Jhang
- Multan
Frequently Asked Questions About Section 236K Property Purchase Tax Calculator 2026
What is the 236K tax rate on property purchase in Pakistan for 2025-2026?
For 2025-26, buyers who are filers pay 1.5% (up to Rs 50 million), 2% (Rs 50-100 million) and 2.5% (above Rs 100 million). Late filers pay 4.5%, 5% and 5.5%, while non-filers pay 10.5%, 14.5% and 18.5%.
How much 236K tax do I pay on a PKR 10 million property?
On a PKR 10 million property, a filer pays 1.5% which is PKR 150,000, a late filer pays 4.5% (PKR 450,000) and a non-filer pays 10.5% (PKR 1,050,000).
Who pays 236K - the buyer or the seller?
Section 236K is paid by the buyer (purchaser) at the time of transfer. The seller separately pays advance tax under Section 236C.
Is 236K adjustable or refundable?
Yes. 236K is an adjustable advance tax. Filers can offset it against their annual income tax liability and claim a refund if they have overpaid; for non-filers it is a permanent cost.
Is this 236K calculator free?
Yes, it is completely free, provided for educational and estimation purposes to help you budget a property purchase.
How can I pay the lower filer 236K rate?
Make sure you are on the FBR Active Taxpayer List before the transfer date by registering for an NTN and filing your income tax return. Filers pay several times less 236K than non-filers.
Do overseas Pakistanis pay filer or non-filer 236K?
Overseas Pakistanis holding a POC or NICOP can claim the filer rate under Section 236K by creating a PSID through the FBR portal, even without filing a return.
Is 236K charged on market value or DC value?
236K is charged on the FBR/DC notified value for the area, which is usually lower than the market price, not the private price agreed between buyer and seller.
Which tax year does this calculator use?
This calculator is configured for Tax Year 2025-2026, with 2024-2025 also selectable to compare older rates.
How can I check my ATL (Filer) status?
Simply type “ATL [space] your 13-digit CNIC” and SMS it to 9966, or verify your Active Taxpayer status on the FBR website.
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