Pakistan Property Tax & WHT Calculator (2026/2027)
Calculate Section 236K (Buyer) and Section 236C (Seller) FBR Withholding Taxes, Stamp Duty, and Filer tax savings on real estate transactions.
Rs 200 Lacs (2.00 Crore)
Property Tax Summary
Applied WHT Rate (Sec 236K):1.25%
FBR WHT Amount:Rs 250,000
Provincial Stamp Duty (2%):Rs 400,000
Total Govt Transfer Taxes Due
Rs 850,000
Real-Time Mathematical Audit
Live Step-by-Step Property Tax & WHT Audit
Line-by-line breakdown of Section 236C / 236K advance tax and provincial stamp duties for Rs 20,000,000 transaction.
Step 1: Property ValuationFBR Table
Declared Value: Rs 20,000,000
Transaction Role: buyer
Taxable Base: Rs 20,000,000
Step 2: Advance FBR WHTSec 236K
Filer Status: Active Filer
WHT Rate: 1.25%
FBR Tax Due: Rs 250,000
Step 3: Provincial DutiesRevenue Dept
Stamp Duty (2%): Rs 400,000
TMA Fee (1%): Rs 200,000
Provincial Total: Rs 600,000
Step 4: Total Govt Transfer CostNet Taxes
Filer Savings Potential: Rs 250,000
FBR + Provincial: Combined
Total Taxes Due: Rs 850,000
Pakistan Property Transfer Tax & WHT Rates Matrix
| Tax Component | Governing Provision | Filer Rate | Non-Filer Rate |
|---|---|---|---|
| Section 236K (Buyer Advance WHT) | Income Tax Ordinance 2001 | 1.25% WHT | 2.5% WHT |
| Section 236C (Seller Advance WHT) | Income Tax Ordinance 2001 | 2.75% WHT (Same year: 3%) | 5.5% WHT |
| Section 7E Deemed Tax | Property Val > Rs 25M | 1% Fair Market Value | 1% Fair Market Value |
Knowledge Base
Frequently Asked Questions (Pakistan Property Taxes)
Under the Income Tax Ordinance 2001, Section 236K (Buyer WHT) is 3% for Filers vs 10.5% (to 12%) for Non-Filers. Section 236C (Seller WHT) is 3% for Filers vs 10% for Non-Filers, depending on property valuation and holding period.
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