When immovable property is transferred in Pakistan, two federal advance taxes often arise at the same time. Section 236K is collected from the buyer. Section 236C is collected from the seller. The rate on each side depends on whether that person is on the Active Taxpayers List (ATL) on the transaction date — commonly described as filer versus non-filer — and, for a non-ATL buyer, on the value of the property.

TaxToolSet's property calculator implements these rates from 1 July 2023 onwards, with a separate regime for each Finance Act period. This guide focuses on the Finance Act 2026 / Tax Year 2027 regime, which applies to transactions from 1 July 2026.

This is general information, not tax advice and not an FBR assessment. TaxToolSet is independent of the Federal Board of Revenue.

The TY2027 rates (from 1 July 2026)

These percentages are stored in TaxToolSet's property-transaction calculator and match the FBR Withholding Tax Rate Card for Tax Year 2027, updated up to 30 June 2026 as per Finance Act 2026.

The rate card uses fair market value for section 236K and the gross amount of consideration received for section 236C. Value bands on the card are PKR 50 million and PKR 100 million.

Section 236K — purchase (buyer)

Fair market value ATL (filer) Non-ATL (non-filer)
Does not exceed PKR 50 million 1.25% 10.50%
Exceeds PKR 50 million but does not exceed PKR 100 million 1.25% 14.50%
Exceeds PKR 100 million 1.25% 18.50%

Legal locator on the rate card: Division XVIII of Part IV of the First Schedule, read with Rule 1 of the Tenth Schedule.

Section 236C — sale (seller)

Gross consideration ATL (filer) Non-ATL (non-filer)
Does not exceed PKR 50 million 2.75% 11.50%
Exceeds PKR 50 million but does not exceed PKR 100 million 2.75% 11.50%
Exceeds PKR 100 million 2.75% 11.50%

Legal locator on the rate card: Division X of Part IV of the First Schedule, read with Rule 1 of the Tenth Schedule.

For an ATL buyer, the 236K rate is a single 1.25% in every band. For an ATL seller, the 236C rate is a single 2.75% in every band. Only the non-ATL buyer rate steps up at PKR 50 million and PKR 100 million. The non-ATL seller rate is 11.50% in every band.

Sources:

The rate card is a facilitation document. If it and the Income Tax Ordinance, 2001 as amended differ, the statute prevails.

The late-filer category is not used from 1 July 2026

For transactions from 1 July 2025 to 30 June 2026 (Finance Act 2025 / Tax Year 2026), TaxToolSet still implements a separate late-filer rate column, in addition to ATL and non-ATL. From 1 July 2026, that separate late-filer property rate is not implemented, because the TY2027 rate card no longer uses that historical category. The calculator will ask you to select ATL or Non-ATL according to the party's status on the transaction date.

If you are modelling a transfer before 1 July 2026, use the transaction date in the property tax calculator so the correct historical regime is applied. Do not use the TY2027 table for an earlier transfer.

Worked examples (TY2027 only)

Figures below apply the official percentages to a stated value. They are illustrations, not a determination of the value the registering authority will use.

Example A — purchase of PKR 40 million, from 1 July 2026. The value does not exceed PKR 50 million.

  • ATL buyer, section 236K: 1.25% × 40,000,000 = PKR 500,000.
  • Non-ATL buyer: 10.50% × 40,000,000 = PKR 4,200,000.
  • Difference: PKR 3,700,000.

Example B — sale of the same PKR 40 million.

  • ATL seller, section 236C: 2.75% × 40,000,000 = PKR 1,100,000.
  • Non-ATL seller: 11.50% × 40,000,000 = PKR 4,600,000.
  • Difference: PKR 3,500,000.

Example C — purchase of PKR 80 million (middle band).

  • ATL buyer: 1.25% × 80,000,000 = PKR 1,000,000.
  • Non-ATL buyer: 14.50% × 80,000,000 = PKR 11,600,000.

If both sides of a transfer are non-ATL, 236K and 236C are both charged at the higher rates. Each party's ATL status is checked separately.

Filer status and related tools

"Filer" in everyday use usually means the person appears on the current Active Taxpayer List. Having an NTN is not the same thing as being on the ATL. Check status on the official list before a transfer, and see TaxToolSet's guide on becoming a filer.

The filer versus non-filer calculator uses the same TY2027 236K and 236C rates (1.25% vs 10.5%/14.5%/18.5% on purchase; 2.75% vs 11.5% on sale) alongside other common withholding comparisons such as bank profit and dividends.

For some overseas Pakistanis, TaxToolSet's overseas property calculator applies the ATL 236K/236C rates when the person qualifies under the tool's rules (non-resident with the required card). Eligibility details should be checked against FBR overseas property FAQs and the person's facts. [VERIFY] the exact document or card that qualifies a particular buyer or seller before treating them as ATL for a transfer.

What these sections are not

  • They are not capital gains tax on the seller's profit. Capital gains, if applicable, are a separate computation.
  • They are not stamp duty, registration fees, capital value tax, or society transfer charges. Those are set by provinces, cantonments or housing societies and are outside this federal rate table.
  • The value used by a registrar may be the higher of the stated price and an official valuation. [VERIFY] the value basis the registering authority will actually apply to your deed.
  • Whether 236K or 236C is adjustable against annual income tax depends on the current law and the taxpayer's return position. TaxToolSet's property calculator computes the withholding/advance amounts from the rate card; it does not, in this release, determine refund or adjustment treatment. [VERIFY] adjustability with the Ordinance and a Chartered Accountant.

How to use the property calculator

  1. Enter the transaction date, so the correct Finance Act regime is selected.
  2. Enter each party's ATL or non-ATL status on that date. From 1 July 2026, do not look for a separate late-filer property rate.
  3. Enter the amount the tool asks for, remembering that 236K is described on the official card in terms of fair market value and 236C in terms of gross consideration.
  4. Read the buyer and seller results separately.
  5. Confirm the percentages against the official rate card linked above.

Sources