236K and 236C rates 2026-27
| Property value | Buyer 236K filer | Buyer 236K non-filer | Seller 236C filer | Seller 236C non-filer |
|---|---|---|---|---|
| Rs 5,000,000 | Rs 62,500 (1.25%) | Rs 525,000 (10.5%) | Rs 137,500 (2.75%) | Rs 575,000 (11.5%) |
| Rs 10,000,000 | Rs 125,000 (1.25%) | Rs 1,050,000 (10.5%) | Rs 275,000 (2.75%) | Rs 1,150,000 (11.5%) |
| Rs 25,000,000 | Rs 312,500 (1.25%) | Rs 2,625,000 (10.5%) | Rs 687,500 (2.75%) | Rs 2,875,000 (11.5%) |
| Rs 60,000,000 | Rs 750,000 (1.25%) | Rs 8,700,000 (14.5%) | Rs 1,650,000 (2.75%) | Rs 6,900,000 (11.5%) |
| Rs 150,000,000 | Rs 1,875,000 (1.25%) | Rs 27,750,000 (18.5%) | Rs 4,125,000 (2.75%) | Rs 17,250,000 (11.5%) |
Example
A 10 marla house valued at Rs 2.5 crore is sold. If both parties are filers, the buyer pays Rs 312,500 (1.25%) and the seller Rs 687,500 (2.75%). If both are non-filers, the buyer pays Rs 2,625,000 and the seller Rs 2,875,000 – over Rs 45 lakh more in total.
Tips
- Make sure you are on the Active Taxpayer List before the transfer date – check with the ATL check.
- Late filers can join the ATL by paying the surcharge, which is usually far cheaper than non-filer tax.
- Keep the tax challans (CPRs); you need them for your return and wealth statement.
Compare other transactions with the filer vs non-filer tax calculator.
Rates are taken from published FY 2026-27 withholding rate cards. Check fbr.gov.pk or a tax adviser before a large transaction.
Frequently asked questions
What is 236K tax?
Section 236K is the advance income tax a buyer pays when a property is transferred to them. For FY 2026-27 it is 1.25% for filers; non-filers pay 10.5% up to Rs 50 million, 14.5% from Rs 50–100 million and 18.5% above Rs 100 million.
What is 236C tax?
Section 236C is the advance tax the seller pays when property is transferred. For FY 2026-27 it is 2.75% for filers and 11.5% for non-filers, on the higher of the FBR valuation and the DC rate.
Is 236C tax adjustable?
Yes. A filer can adjust 236C advance tax against the capital gains tax due on the sale in the income tax return. Capital gains on property bought after 1 July 2024 are taxed at 15% for filers regardless of holding period.
What other costs apply when buying property?
Provinces charge stamp duty (usually 1–3%), capital value tax and registration or mutation fees, and housing societies charge transfer fees. These differ by province and society and are not included in this calculator.
Which value is used – DC rate or FBR rate?
Advance tax is charged on the FBR valuation table rate, or the DC rate if higher. If the actual sale price recorded is higher, that is used.
Last reviewed: October 2026