What is the FBR Section 236K tax rate for property buyers in Tax Year 2027?

Under the Finance Act 2026 / Tax Year 2027 schedule, active ATL filers pay a flat 1.25% advance withholding tax on property acquisition across all value slabs. Non-filers pay whole-value penal rates: 10.50% on values up to PKR 50M, 14.50% from 50M to 100M, and 18.50% on values exceeding PKR 100M.

What is the Section 236C withholding tax rate on property sellers?

Active filers pay a flat 2.75% advance withholding tax on gross sale consideration. This tax is adjustable against final capital gains tax (CGT) liability under Section 37(1A). Non-filers pay 11.50%.

Is Section 7E deemed income tax still applicable in Pakistan?

No. Section 7E deemed income tax on immovable property has been omitted / abolished under the Finance Act 2026 for Tax Year 2027 onwards, eliminating deemed tax liability on plots.

What is the Punjab Stamp Duty rate in 2026/27?

Under the Punjab Stamp (Amendment) Act 2026, the standardized provincial stamp duty rate is 1.00% of the recorded DC or sale consideration.

Lahore Property Tax & Transfer Fee Calculator (TY 2027)

1. Property & Location Selection

Select your specific project or choose 'Other Housing Society' for general calculations.

Housing Scheme / Development

Property Type

Unit / Plot Size

Property Value / Consideration (PKR) 1.25 Crore

PKR

15 Lac 1.5 Crore 3 Crore 6 Crore

Buyer FBR Tax Status

Estimated Society Transfer & Membership Fee PKR 235,000

Based on official Etihad Town per-marla schedule + membership. Open-form plots may have zero transfer fee.

Acquisition Cost Summary

TY 2027 LAW

Property Declared Value PKR 12,500,000

FBR Section 236K (1.25%) PKR 156,250

Punjab Stamp Duty (1.00%) PKR 125,000

PLRA E-Registration (0.10%) PKR 12,500

PLRA Society PTS & Mutation PKR 4,200

Society Transfer & Dues PKR 235,000

Section 7E Deemed Tax 0 (Omitted)

Total Cost to Buy PKR 13,032,950

Total Taxes & Government Fees: PKR 532,950

Redirects to 0329-1463657 with your full calculated breakdown prefilled.

Seller Consideration & CGT

Section 236C advance tax (2.75% Filer) and Section 37(1A) capital gains tax.

Gross Sale Price (PKR)

Original Cost of Asset (Original Purchase Price)

Purchase Date Regime

Holding Period

Seller FBR Status

Seller Net Realization

Gross Sale Consideration PKR 18,000,000

Net Capital Gain PKR 6,000,000

FBR 236C (2.75%) PKR 495,000

Section 37(1A) CGT Liability PKR 900,000

Estimated Society NDC/NOC Fees PKR 35,000

Net In-Hand Realization PKR 16,570,000

Total Tax/NOC Deductions: PKR 1,430,000

Lahore Property Tax & Transfer Calculator

1. Property & Location Selection

Acquisition Cost Summary

Seller Consideration & CGT

Seller Net Realization

Commercial & Residential Rental Yield

Annual Net Cap Rate