Property tax in Pakistan is not a single tax; it includes several federal and provincial charges that apply at different stages of buying, selling, or owning immovable property. Buyers generally pay advance tax under Section 236K, while sellers are subject to advance tax under Section 236C. Property owners may also pay annual provincial property tax, commonly known as Urban Immovable Property Tax, with rates varying by province and city. For Tax Year 2026–27, active filers pay a flat 1.25% under Section 236K and 2.75% under Section 236C, while non-filers can face significantly higher rates.
Understanding these taxes can help property buyers and sellers estimate their overall costs and avoid unexpected liabilities. TaxBeat helps taxpayers understand Pakistan’s tax requirements and stay informed about applicable property tax rules, filing requirements, and payment procedures. This guide explains the key property tax rates, who is responsible for each charge, and how taxpayers can check and pay their taxes online.
| Question | Short Answer |
|---|---|
| What is property tax in Pakistan? | An umbrella term covering annual provincial property tax, federal transaction taxes (236K, 236C), capital gains tax, stamp duty, and registration charges, each governed by a different law and authority. |
| What is the current property tax rate? | For FY2026–27, filers pay 1.25% under Section 236K (buying) and 2.75% under Section 236C (selling). Non-filers pay 10.5%–18.5% and 11.5%,% respectively. Annual provincial tax rates differ by province. |
| What is Section 236K? | Advance income tax collected from the buyer of immovable property at the time of transfer, under the Income Tax Ordinance, 2001. |
| What is Section 236C? | Advance income tax collected from the seller of immovable property at the time of transfer. |
| Who pays property tax? | Buyers pay 236K, sellers pay 236C, and every owner of urban immovable property pays annual provincial property tax to their local Excise & Taxation Department (or the CDA in Islamabad). |
| How can I calculate property tax? | Multiply the FBR-notified fair market value (or DC value, whichever applies) by the relevant rate for your filer status and transaction type; pe see the calculator section below. |
| How can I check property tax online? | Through your province’s Excise & Taxation e-portal (Punjab, Sindh, KPK) or the CDA portal (Islamabad) using your property/PT number, or via FBR’s IRIS portal for federal withholding tax status. |
What Is Property Tax in Pakistan?
“Property tax” in everyday conversation in Pakistan can mean at least six different charges, and confusing them is the single biggest source of surprise bills at the registrar’s office. Here is how they differ:
- Annual provincial property tax (Urban Immovable Property Tax / UIPT): A yearly charge on the Annual Rental Value (ARV) of urban property, collected by the provincial Excise & Taxation Department (or the CDA in Islamabad). This is the closest Pakistani equivalent to what most countries call “property tax.”
- Tax on purchase Section 236K: A one-time advance income tax the buyer pays to FBR at the point of transfer.
- Sale tax Section 236C: A one-time advance income tax the seller pays to FBR at the point of transfer.
- Capital Gains Tax (CGT) Section 37: A separate federal tax on the profit made on sale, distinct from 236C.
- Stamp duty: A provincial tax on the legal instrument (the sale/transfer deed) itself.
- Registration charges: A separate fee paid to the Sub-Registrar for recording the transfer in official records.
These are not interchangeable, and a single transaction can trigger four or five of them at once.
Property Tax Rates in Pakistan 2026–27
The Finance Act 2026 significantly restructured federal property transaction taxes. It converted 236K and 236C from multi-tier, value-based slabs into simpler flat rates for filers, and it abolished Section 7E (the “deemed income” tax) after the Federal Constitutional Court declared it unconstitutional in May 2026. These figures are drawn from FBR’s official Withholding Tax Rate Card for Tax Year 2027, updated up to 30 June 2026 as per the Finance Act 2026.
| Tax/Charge | Applies To | Paid By | Rate/Calculation (FY2026–27) |
|---|---|---|---|
| Section 236K | Purchase of immovable property | Buyer | Filer: flat 1.25% of FBR fair market value. Non-filer: 10.5% (up to Rs 50M), 14.5% (Rs 50M–100M), 18.5% (above Rs 100M) |
| Section 236C | Sale/transfer of immovable property | Seller | Filer: flat 2.75% of consideration. Non-filer: flat 11.5% |
| Section 236A | Sale of immovable property by public auction | Auction seller/collector | Filer: 5% of gross sale price. Non-filer: 10% |
| Capital Gains Tax (Section 37) | Profit on sale of property | Seller | Bought on/after 1 July 2024: flat 15% for filers on the gain. Bought before: holding-period taper, reducing toward 0% after about six years |
| Section 7E (deemed income tax) | Annual “notional” rental income on high-value property | Owner | Abolished from Tax Year 2026–27 onward |
| Urban Immovable Property Tax (UIPT) | Annual ownership of urban property | Owner | Varies by province; see the annual tax section below |
| Stamp duty | Registering the transfer deed | Typically buyer | Varies by province, commonly 1%–4% of DC value |
Non-filer rates in the table above reflect the Tenth Schedule’s higher withholding treatment for individuals who are not included on the FBR’s Active Taxpayer List (ATL). For FY 2026–27, the earlier “late filer” category has effectively been simplified into the broader filer and non-filer structure.
Property Tax on Buying Property in Pakistan
Anyone purchasing immovable property in Pakistan a plot, house, apartment, shop, or commercial unit pays advance income tax under Section 236K at the time of registration, on top of provincial stamp duty and registration charges.
Section 236K Property Purchase Tax
Who pays: The buyer, collected by the registering authority, housing society, or Sub-Registrar at the time of transfer.
When it is paid: At the point of registration/transfer, before the sale deed is finalised.
FBR valuation: 236K is calculated on the higher of the declared purchase price or the FBR’s officially notified fair market value for that location (not the older, usually lower, DC rate). Every major city’s FBR valuation table is published on FBR’s website by area.
ATL/filer status: Buyers on FBR’s Active Taxpayer List pay the flat filer rate of 1.25%, regardless of property value.
Non-filer status: Buyers not on the ATL pay a tiered rate that rises with property value: 10.5%, 14.5%, or 18.5,% making non-filer status extremely costly on larger purchases.
Calculation: Property Value (FBR notified) × Applicable 236K Rate = Tax Payable
Worked examples (Section 236K):
| Property Value | Filer (1.25%) | Non-Filer Rate | Non-Filer Tax |
|---|---|---|---|
| PKR 5,000,000 (50 lakh) | PKR 62,500 | 10.5% | PKR 525,000 |
| PKR 10,000,000 (1 crore) | PKR 125,000 | 10.5% | PKR 1,050,000 |
| PKR 25,000,000 (2.5 crore) | PKR 312,500 | 10.5% | PKR 2,625,000 |
| PKR 50,000,000 (5 crore) | PKR 625,000 | 10.5% | PKR 5,250,000 |
| PKR 100,000,000 (10 crore) | PKR 1,250,000 | 14.5% | PKR 14,500,000 |
At exactly Rs 100 million, the property remains within the “does not exceed Rs 100 million” tier, where the applicable rate is 14.5%. The 18.5% non-filer rate applies only when the property value exceeds Rs 100 million. This significant difference in tax liability makes being listed on the ATL an important consideration before completing a property transaction.
Property Tax on Selling Property in Pakistan
Selling triggers two separate federal charges that people frequently confuse: the seller’s advance tax under Section 236C, and Capital Gains Tax on the actual profit made.
Section 236C
Seller’s advance tax: Collected from the seller at the same time as Section 236K is collected from the buyer, at the point of transfer.
Filer/non-filer treatment: For FY2026–27, this is a flat rate regardless of transaction value: 2.75% for filers, 11.5% for non-filers.
Calculation: Consideration Received × 2.75% (filer) or 11.5% (non-filer) = 236C Payable
When it is collected: At registration, by the same authority that collects 236K from the buyer.
Worked examples (Section 236C):
| Property Value | Filer (2.75%) | Non-Filer (11.5%) |
|---|---|---|
| PKR 5,000,000 | PKR 137,500 | PKR 575,000 |
| PKR 10,000,000 | PKR 275,000 | PKR 1,150,000 |
| PKR 25,000,000 | PKR 687,500 | PKR 2,875,000 |
| PKR 50,000,000 | PKR 1,375,000 | PKR 5,750,000 |
| PKR 100,000,000 | PKR 2,750,000 | PKR 11,500,000 |
Capital Gains Tax on Property
236C ≠ Capital Gains Tax. This is one of the most common misunderstandings in Pakistani property transactions. Section 236C is an advance, adjustable tax collected on the full sale value, whether or not the seller made a profit;t it is later credited against the seller’s actual annual tax liability. Capital Gains Tax under Section 37, by contrast, is charged only on the profit (sale price minus original cost), calculated when the seller files their annual return.
For property acquired on or after 1 July 2024, CGT is a flat 15% of the gain for filers, with no reduction for how long the property was held. For property acquired before that date, the older holding-period taper still applies: the rate starts around 15% in the first year and steps down by roughly 2.5 percentage points per year, reaching 0% after about six years of ownership. Non-filers pay a materially higher rate than filers on the same gain. The 236C already collected at transfer is adjustable against the final CGT bill.
Property Tax Calculator Pakistan
Because a single property transaction can involve several separate charges, there is no single percentage that represents the “total cost” in every case. The basic methodology is:
Buyer’s estimated transaction cost = (FBR Value × 236K Rate) + (DC Value × Stamp Duty Rate) + Registration & local charges
Seller’s estimated transaction cost = (FBR Value × 236C Rate) + (Capital Gain × CGT Rate) − 236C already adjusted against CGT
Worked example:e Filer buying a Rs 20,000,000 plot in urban Punjab:
- 236K (buyer, filer, 1.25%): Rs 250,000
- Stamp duty (Punjab, 1% uniform rate since the April 2026 Stamp Duty Amendment Ordinance): Rs 200,000
- Registration and local council/corporation charges: typically an additional 0.5%–1%, varying by district budget,t roughly Rs 100,000–200,000
- Approximate total transfer cost: around Rs 550,000–650,000, excluding the seller’s own 236C liability, which is separate
Worked exampl::e Filer selling the same property with a Rs 4,000,000 gain (bought after July 2024):
- 236C (seller, filer, 2.75%): Rs 550,000, adjustable
- CGT (flat 15% on the Rs 4,000,000 gain): Rs 600,000
- Since 236C is adjustable against CGT, the seller’s net additional liability at return-filing time is roughly Rs 50,000, assuming no other adjustable credits.
These figures illustrate methodology only; the exact FBR valuation for a specific street or society, the applicable stamp duty in that province, and any local council charges must be confirmed before a transaction.
Property Tax for Filer vs Non-Filer in Pakistan
| Factor | Filer/ATL | Non-Filer |
|---|---|---|
| Property Purchase (236K) | Flat 1.25% of FBR value | 10.5%–18.5%, rising with property value |
| Property Sale (236C) | Flat 2.75% of consideration | Flat 11.5% |
| Capital Gains Tax | 15% flat (post-July 2024 purchases) or holding-period taper (older purchases) | Materially higher than the filer rate on the same gain |
| Tax Treatment | Advance tax is adjustable against annual return; ATL status must be current on the transfer date. | No ATL-linked relief; Section 111 scrutiny is more likely on larger, undocumented purchases |
Being an active filer is now, by a wide margin, the single biggest lever a buyer or seller has over their transaction cost. Overseas Pakistanis holding a valid POC or NICOP and qualifying as non-resident (broadly, fewer than 183 days in Pakistan in the tax year) can access filer-rate treatment on 236C and 236K through FBR’s dedicated “Overseas Pakistanis” portal process even without being on the AT, L provided the transaction is routed through a documented channel such as a Roshan Digital Account.
Annual Property Tax in Pakistan
Urban Immovable Property Tax (UIPT) is the recurring annual charge every owner of urban property pays, separate from the one-time federal taxes above. It is levied on the property’s Annual Rental Value (ARV) a notional yearly rent fixed by the provincial valuation table, not the rent actually charged. Rules, rates, exemptions, and payment authorities differ meaningfully by province, so a rate that applies in one province cannot be assumed to apply nationwide.
Property Tax in Punjab
Punjab’s Excise, Taxation & Narcotics Control Department collects UIPT at 5% of the Annual Rental Value under the Punjab Urban Immovable Property Tax Act, 1958. Assessment is based on location, covered area, construction type, and occupancy (self-occupied vs rented). Bills are issued as a PT-10 challan, payable online or through designated bank branches.
Property Tax in Sindh
Sindh’s Excise, Taxation & Narcotics Control Department collects UIPT at a materially higher headline rate 25% of ARV but because Sindh’s valuation tables set a coof f omparati,vely low ARV base, the actual rupee amount payable is often broadly comparable to other provinces. Karachi, Hyderabad, and Sukkur fall under this system.
Property Tax in Karachi
Karachi’s property tax is administered by the Sindh Excise, Taxation & Narcotics Control Department, not a separate city body. Assessment reflects zone, covered area, and usage (residential vs commercial), with concessionary rates for regularised katchi abadi commercial units and specific institutional categories. Payment and status checks run through the Sindh government’s digital channels described below.
Property Tax in Khyber Pakhtunkhwa
KPK’s Excise, Taxation & Narcotics Control Department classifies urban buildings and land into categories A1, A, B, C, and D based on location, value, business type, and civic amenities, with tax computed on assessed annual rental value at category-specific rates. Buildings used by government bodies, NGOs, DFIs, banks, and similar organisations are taxed at 15% of actual annual rent under a separate rule.
Property Tax in Balochistan
Balochistan’s Excise & Taxation Department levies UIPT at 10%–15% of ARV in Quetta and Hub (the rate depends on whether the ARV crosses a notified threshold), and a flat 10% in other cities. Assessment surveys are conducted roughly every five years, with the P.T.4 self-assessment form, P.T.9 demand notice, and P.T.10 payment challan forming the standard process.
Property Tax in Islamabad
Because Islamabad Capital Territory is federally administered rather than provincial, annual property tax there is collected by the Capital Development Authority (CDA) rather than a provincial Excise department. The CDA issues the annual demand, typically with a rebate for early payment, and accepts payment through its online portal, 1-Link connected banking channels, and branchless options such as EasyPaisa and JazzCash.
How to Check Property Tax Online in Pakistan
Each province runs its own official portal there is no single national UIPT website, so always c;onfirm you are on the correct provincial government domain rather than a private aggregator site.
- Punjab: Use the Excise, Taxation & Narcotics Control Department Punjab’s online services (excise.punjab.gov.pk), which include a UIPT Property Tax Calculator and PT-10 challan verification, using your property number or CNIC.
- Sindh/Karachi: Use the Sindh Excise Tax Portal (taxportal.excise.gos.pk) to look up outstanding dues by property reference.
- Khyber Pakhtunkhwa: Use the KP Excise, Taxation & Narcotics Control Department’s online property tax module (kpexcise.gov.pk).
- Islamabad: Use the CDA’s online property tax portal to view your demand and payment history.
- Federal (236K/236C, ATL status): Confirm your Active Taxpayer List status through FBR’s official ATL check before any transaction, since filer status on the transfer date not at some earlier point determines which rate applies.
Avoid unofficial third-party “property tax checker” websites that are not run by the relevant government department; they cannot confirm real-time dues and should never be treated as an official record.
How to Pay Property Tax Online in Pakistan
- Find the official portal for your province (Punjab Excise & Taxation, Sindh Excise Tax Portal/ePay Sindh, KP Excise & Taxation, or the CDA portal for Islamabad).
- Enter your property/reference information property or PT number, CNIC, or the details shown on your last paid challan.
- Verify the outstanding amount, including any arrears or accrued penalty shown against the property.
- Select a payment method most provinces support internet/mobile banking, ATM payment against a generated PSID, over-the-counter bank payment, and branchless channels like EasyPaisa or JazzCash.
- Complete payment through your chosen channel using the generated payment reference number.
- Save the receipt/challan. Keep the paid PT-10 (or provincial equivalent) sub-registrar offices, banks, and buyers routinely ask for the latest paid receipt before proceeding with any related transaction.
For federal advance tax (236K/236C), payment is collected directly by the registering authority, housing society, or Sub-Registrar at the time of transfer and deposited with FBR buyers and sellers do not pay this separately through the provincialportall
Stamp Duty vs Property Tax vs Registration Fee
| Charge | Purpose | Usually Applies When |
|---|---|---|
| Property Tax (UIPT) | Recurring annual charge for owning urban property | Every year, for as long as you own qualifying urban property |
| Section 236K | Federal advance income tax on the buyer | At the time of purchase/transfer |
| Section 236C | Federal advance income tax on the seller | At the time of sale/transfer |
| Capital Gains Tax | Federal tax on the seller’s actual profit | When filing the annual return after a sale, if a gain was made |
| Stamp Duty | Provincial tax on the legal transfer instrument | At the time of registering the sale deed |
| Registration Fee | Fee for officially recording the transfer | At the time of registering the sale deed, alongside stamp duty |
Treating any single one of these as “the property tax” is the most common source of budgeting mistakes in Pakistani property transactions a real transfer typically involves several of these charges at once.
Property Tax Exemptions in Pakistan
Exemptions are provincial, apply to specific property types, and come with conditions there is no nationwide blanket exemption.
- Punjab: Under the Punjab Urban Immovable Property Tax Act, 1958, buildings belonging to a widow, minor orphan, or disabled person are exempt up to a notified annual-value threshold (this threshold has been revised over the years, so the current rupee figure should be confirmed with the Excise & Taxation Department rather than assumed from older guides). A separate blanket exemption that previously covered smaller residential plots (up to 5 marla, outside Category-A localities) was omitted by the Punjab Finance Act 2024 pending notification, so its current applicability should also be verified for a specific property. Government/local-authority buildings, mosques and other places of worship, and one self-occupied house up to one kanal owned by a retired federal/provincial government employee remain established exemption categories.
- Sindh: Buildings owned by widows, minor orphans, or permanently disabled persons are exempt where the annual value does not exceed the notified threshold (Rs 48,000 per the Sindh Excise & Taxation Department’s published schedule). Properties protected as heritage under the Sindh Cultural Heritage (Preservation) Act 1994 are exempt, and educational institutions, hospitals/clinics, and similar institutional properties may qualify for concessionary rather than full-rate treatment.
- All provinces (general pattern): Government and local-authority owned buildings, and propGovernment-d exllocal-authority-owneds or recognised charitable purposes, are typically exempt but eligibility always depends on the specific provincial Act and the current notified thresholds, not a fixed nationwide rule.
Because thresholds and clauses are amended periodically through provincial Finance Acts, always confirm current eligibility directly with the relevant Excise & Taxation Department (or Board of Revenue) before assuming an exemption applies.
Property Tax for Overseas Pakistanis
Overseas Pakistanis buying or selling property in Pakistan generally face the same federal 236K and 236C tax structure as resident filers and non-filers. However, non-resident Pakistanis with a valid POC or NICOP may qualify for the filer rate on both taxes, even if they are not on the Active Taxpayer List, subject to FBR conditions.
To claim this benefit, the registering authority, registrar, or housing society generates a payment slip through FBR’s “Overseas Pakistanis” option. The buyer or seller provides their POC/NICOP number for verification before the filer rate is applied. The process is generally linked to documented banking channels, such as a Roshan Digital Account. Overseas-owned property is also subject to applicable provincial UIPT and stamp duty, with no automatic exemption based solely on overseas residence.
Property Tax Due Date and Late Payment
Provincial property tax is generally billed annually, while due dates, rebates, and penalties vary by province. Many provinces offer an early-payment rebate, commonly around 5%, while late payment may result in penalties or additional charges. Punjab, for example, applies penalties to unpaid dues after the applicable due date, while Balochistan reassesses property values periodically and issues demand and challan notices.
Since property tax due dates and late payment rules can change each year, property owners should confirm the current schedule with the relevant provincial Excise & Taxation Department or the CDA for Islamabad. Unlike annual provincial property tax, 236K and 236C are collected at the time of a property purchase, sale, or transfer, so they do not have a separate annual due date.
Domande Frequenti
Quali sono i vini tipici della Toscana?
I vini tipici della Toscana includono il Chianti e il Chianti Classico, il Brunello di Montalcino, il Vino Nobile di Montepulciano, la Vernaccia di San Gimignano, i vini di Bolgheri e il Vin Santo. Coprono stili molto diversi, dai rossi strutturati ai bianchi freschi fino ai vini da dessert.
Qual è il vino più famoso della Toscana?
Il Chianti è probabilmente il vino toscano più conosciuto a livello internazionale, seguito dal Brunello di Montalcino, spesso considerato tra i grandi rossi italiani per la sua lunga tradizione di invecchiamento e la sua struttura.
Quale vino toscano provare a Firenze?
Un Chianti è un buon punto di partenza per chi non ha esperienza specifica, mentre chi cerca qualcosa di più strutturato può orientarsi su un Chianti Classico, un Brunello o un Vino Nobile di Montepulciano, a seconda del piatto ordinato.
Qual è la differenza tra Chianti e Chianti Classico?
Il Chianti è una denominazione ampia su gran parte della Toscana centrale, mentre il Chianti Classico nasce in una zona più ristretta tra Firenze e Siena, con regole di produzione più severe e, in genere, maggiore struttura.
Quale vino abbinare alla Bistecca alla Fiorentina?
Un Chianti Classico o un altro bisteccaoscanofiorentinato è l’abbinamento classico: i tannini bilanciano il grasso della carne, mentre la struttura regge il sapore deciso della griglia. Per un’occasione speciale può funzionare bene anche un Brunello.
Che vino bere con la cucina toscana?
Con la cucina toscana funzionano generalmente bene i rossi locali, scelti in base all’intensità del piatto: più semplici per zuppe e primi leggeri, più strutturati per carne alla griglia e secondi importanti.
Cos’è il Brunello di Montalcino?
È un vino rosso DOCG prodotto con Sangiovese al 100% nel comune di Montalcino, in provincia di Siena, con un invecchiamento minimo di cinque anni. È noto per la sua struttura importante e per la capacità di migliorare a lungo in bottiglia.
Cos’è il Vino Nobile di Montepulciano?
È un vino rosso DOCG prodotto a Montepulciano, in provincia di Siena, principalmente con Sangiovese chiamato localmente Prugnolo Gentile. Non va confuso con il Montepulciano d’Abruzzo, che nasce in una regione e da un vitigno diversi.
Qual è il principale vino bianco toscano?
La Vernaccia di San Gimignano è il principale bianco DOCG della Toscana, prodotto attorno a San Gimignano. Si distingue per acidità viva, note minerali e un caratteristico finale che ricorda leggermente la mandorla.
