Property Transfer Tax Calculator

A property transfer in Pakistan triggers up to three federal taxes, plus provincial charges that this calculator does not include.

• Buyer: advance tax under section 236K. Paid when the transfer is registered, on the value of the property. It is an advance payment against the buyer's income tax.
• Seller: advance tax under section 236C. Collected from the seller at registration, on the same value.
• Seller: capital gains tax. A tax on the profit, assessed on the seller's return. The rate depends on when the property was bought, for how long it was held, its type and the seller's filer status.

Filer means the person is on the FBR Active Taxpayers List (ATL). The difference is large: a non-filer buyer of a Rs 25 million property pays Rs 2,625,000 where a filer pays Rs 312,500.

Both advance taxes are charged on the highest of three numbers: the price in your agreement, the FBR valuation of the property, and the district collector (DC) valuation where one applies. A low declared price does not lower the tax if the government valuation is higher. Enter every value you know and the calculator uses the greatest. It also measures the gain for capital gains tax against that higher value, the cautious reading. Whether the tax authority accepts your declared price for the gain is a question for your tax adviser, so when the two values differ the calculator shows the capital gains tax on your declared price as well.

The Finance Act 2026 cut the filer rates and made them the same at every property value. Non-filer rates still step up with the value.

The separate higher rates that applied to late filers were abolished, so today there are only two statuses: filer and non-filer.

The gain is the sale value minus what the seller paid, plus registration and improvement costs. For property bought on or after July 1, 2024, filers pay 15% of the gain, whatever the holding period. Non-filers pay at the individual income tax slab rates applied to the gain, never below 15%, plus a 10% surcharge above Rs 10 million. The slab figure in this calculator treats the gain as the seller's only income, so it is an estimate; the slabs it uses are listed in the business income tax calculator. Property bought earlier follows a holding-period table:

Inherited property is treated as bought at its market value on the day of transfer.

A plot sells for Rs 25 million; the seller paid Rs 15 million for it, a gain of Rs 10 million. Federal taxes in tax year 2027:

The 2023 plot's rate comes from the holding-period table: Bought on March 3, 2023 and held 3 years 7 months, an open plot: 7.5%. Capital gains tax is assessed on the seller's return, and the 236C advance may be adjustable against it, so the amount that actually leaves the seller can be lower than the sum. A tax adviser can tell you how the two interact in your case.

Stamp duty, registration fees, capital value tax and housing society or local body transfer charges are provincial or local, and they differ between Punjab, Sindh, Khyber Pakhtunkhwa, Balochistan and Islamabad. We do not add them here because they change often and vary by city. Ask the sub-registrar or your lawyer for the current figures, and budget for them on top. If you are comparing property with shares as a place to put money, the capital gains tax calculator shows the rates on PSX investments.

Two more calculators help around a deal. If you are borrowing to buy, the home loan calculator shows the monthly instalment and the markup, and if you plan to let the property out, the rental income tax calculator shows the tax on the rent. Property bought to resell also counts toward zakat, which the zakat calculator works out.