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Property Sale Tax Calculator (Section 236C) 2026
Calculate the advance tax a seller pays on transferring property in Pakistan under Section 236C of the Income Tax Ordinance. Enter your property value and filer status to see your exact 236C deduction, the applicable rate and your net proceeds using the latest FBR rates.
Updated for Tax Year 2025-2026
Based on Section 236C (Finance Act 2025)
Filer, Late Filer & Non-Filer Rates
Used by property sellers across Pakistan
Karachi | Lahore | Islamabad | Peshawar | Faisalabad | Gujranwala | Sialkot | Rawalpindi | Multan | Sargodha | Bahawalpur
Calculate your Section 236C property sale tax
Calculation Breakdown
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How to Use the 236C Property Sale Tax Calculator
- Select fiscal year
- Choose your seller status (Filer/Late/Non-Filer)
- Enter the property value
- Click Calculate to highlight the rate
- Share, consult or file with our experts
Reviewed & Verified by Umair A R Mughal , for Tax Year 2025-2026
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Quick answers About Section 236C Property Sale Tax
What is Section 236C tax
An advance income tax collected from the seller at the time of transfer of immovable property, under the Income Tax Ordinance, 2001.
Who pays 236C?
The seller or transferor of the property pays 236C; the buyer separately pays 236K.
What are the rates?
For 2025-26: filers 4.5%-5.5%, late filers 7.5%-9.5%, and non-filers 11.5% of the property value.
Is it adjustable?
Yes - 236C is an adjustable advance tax that can be offset against your annual income tax and capital gains tax.
Which year is covered?
Tax Year 2025-2026 (and 2024-2025 selectable).
| Property Value | Filer | Late Filer | Non-Filer |
|---|---|---|---|
| Up to Rs. 50 million | 4.5% | 7.5% | 11.5% |
| Rs. 50 - 100 million | 5% | 8.5% | 11.5% |
| Above Rs. 100 million | 5.5% | 9.5% | 11.5% |
Worked Examples: 236C Seller Tax (Filer vs Non-Filer)
| Property Value | 236C Filer | 236C Late Filer | 236C Non-Filer |
|---|---|---|---|
| 10,000,000 | 450,000 | 750,000 | 1,150,000 |
| 30,000,000 | 1,350,000 | 2,250,000 | 3,450,000 |
| 50,000,000 | 2,250,000 | 3,750,000 | 5,750,000 |
| 80,000,000 | 4,000,000 | 6,800,000 | 9,200,000 |
| 150,000,000 | 8,250,000 | 14,250,000 | 17,250,000 |
Who Should Use This 236C Property Sale Tax Calculator?
Property sellers
Real estate investors
Plot file traders
Builders & developers
Overseas Pakistanis
Estate agents
Landlords
Companies & AOPs
Common Mistakes With Section 236C Property Sale Tax
- Calculating 236C on the market price instead of the FBR/DC value.
- Ignoring the late-filer category and its higher rate.
- Forgetting that 236C is adjustable against annual tax and CGT.
- Confusing 236C (seller) with 236K (buyer).
- Not checking ATL status before the transfer date.
236C Property Sale Tax Calculator for All Major Cities
- Islamabad
- Karachi
- Lahore
- Faisalabad
- Gujranwala
- Sialkot
- Peshawar
- Sargodha
- Jhang
- Multan
Frequently Asked Questions About Section 236C Property Sale Tax Calculator 2026
What is the 236C tax rate on property sale in Pakistan for 2025-2026?
For Tax Year 2025-26, sellers who are filers pay 4.5% (up to Rs 50 million), 5% (Rs 50-100 million) and 5.5% (above Rs 100 million). Late filers pay 7.5%, 8.5% and 9.5%, while non-filers pay a flat 11.5% of the property value.
How much 236C tax do I pay on a PKR 20 million property?
On a PKR 20 million property, a filer pays 4.5% which is PKR 900,000, a late filer pays 7.5% (PKR 1,500,000) and a non-filer pays 11.5% (PKR 2,300,000).
Who pays 236C - the buyer or the seller?
Section 236C is paid by the seller (transferor) at the time of transfer. The buyer pays a separate advance tax under Section 236K.
Is 236C adjustable or refundable?
Yes. 236C is an adjustable advance tax. Filers can offset it against their annual income tax liability and their capital gains tax, and claim a refund if they have overpaid.
Is this 236C calculator free?
Yes, it is completely free, provided for educational and estimation purposes to help you plan a property sale.
How is the 236C tax value determined?
236C is charged on the value of the property as determined by the FBR or DC rate for the area, which is often different from the private market price agreed between buyer and seller.
Do overseas Pakistanis pay filer or non-filer 236C?
Overseas Pakistanis holding a POC or NICOP can claim the filer rate under Section 236C by creating a PSID through the FBR portal, even without filing a return.
What is a late filer for 236C?
A late filer is someone who filed their return after the due date. They pay a middle 236C rate – higher than an active filer but lower than a non-filer.
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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