How to Use These Property Tax Guides
If you are buying property, start with the Tax on Buying Property guide and check your ATL status at atl.fbr.gov.pk before the transaction.
If you are selling property, read the Tax on Selling Property guide to understand Section 236C and CGT — and how you may be entitled to a refund on long-held property.
Not yet a filer? See exactly how much filer status saves at every property value — then register on FBR IRIS for free in 20 minutes.
Property Transaction Taxes — Quick Rate Reference
| Tax / Charge | Filer Rate | Non-Filer Rate | Section |
|---|---|---|---|
| Withholding Tax — Purchase (236K, ≤Rs.50M) | 1.5% active / 4.5% late filer | 10.5% | 236K |
| Withholding Tax — Sale (236C, ≤Rs.50M) | 4.5% active / 7.5% late filer | 11.5% | 236C |
| Capital Gains Tax — under 1 yr | 15% | 15% | 37(1A) |
| Capital Gains Tax — over 4 yrs (built) | 0% | 0% | 37(1A) |
| Capital Gains Tax — over 6 yrs (plot) | 0% | 0% | 37(1A) |
| Stamp Duty (Punjab) | ~3% | ~3% | Provincial |
| Capital Value Tax (CVT) | 2% | 2% | FBR |
All Property Tax Guides
Choose the guide that matches your situation — buying, selling, understanding capital gains, or comparing the cost of filer vs non-filer status.
Most Common Property Tax Searches
Why Filer Status Is Critical for Property
Property transactions are where the financial difference between filer and non-filer status is most dramatic in Pakistan. The purchase WHT rate (Section 236K) is 7× higher for non-filers under TY2026 rates:
| Property FBR Value | Active Filer WHT (Purchase 1.5%) | Non-Filer WHT (10.5%) | Saving by Being Filer |
|---|---|---|---|
| Rs. 5,000,000 | Rs. 75,000 | Rs. 525,000 | Rs. 450,000 |
| Rs. 10,000,000 | Rs. 150,000 | Rs. 1,050,000 | Rs. 900,000 |
| Rs. 20,000,000 | Rs. 300,000 | Rs. 2,100,000 | Rs. 1,800,000 |
| Rs. 50,000,000 | Rs. 750,000 | Rs. 5,250,000 | Rs. 4,500,000 |
Register on FBR IRIS for free before your next property transaction. See the full guide: Filer vs Non-Filer Property Tax.
Property Tax Planning Checklist
- Check ATL filer status at atl.fbr.gov.pk before any property transaction.
- If not a filer — register on FBR IRIS and file any return weeks before the deal date.
- Verify FBR property valuation for your area at fbr.gov.pk to estimate accurate WHT.
- Budget for stamp duty, CVT, and mutation fee in addition to WHT.
- After buying — declare the property in your wealth statement in the same year's return.
- After selling — declare CGT in the Capital Gains section and credit 236C advance tax paid.
- For long-held property (4+ years constructed, 6+ years plot) — check if you are entitled to a 236C refund due to zero CGT rate. Note: 236C is now a minimum tax; consult a tax advisor on refund eligibility.
Useful Tax Tools & Guides
Estimate income tax alongside property transaction planning.
Tax Slabs FBR Tax Slabs 2025-26Income tax rates for property gains declared in returns.
Status Filer vs Non-FilerFull financial comparison of ATL filer benefits.
NTN Apply NTN OnlineRegister with FBR free in 20 minutes before your deal.
Filing How to File Tax ReturnDeclare property, CGT, and 236C credits in your return.
Salary Salary Tax GuidesCombined income and property tax planning for salaried buyers.
Latest Pakistan Property Tax Developments
Key regulatory changes in 2026 that affect property buyers, sellers, and tax practitioners in Pakistan — sourced from KPMG Pakistan:
| Update | Date | What It Means for Property |
|---|---|---|
| FBR SRO 288(I)/2026 — Electronic Invoicing | Feb 18, 2026 | FBR published a draft substitution of Chapter VIIA of the Income Tax Rules 2002 for public comment on electronic invoicing for notified taxpayers. Not yet in force — but property dealers and large transaction participants should monitor and begin readiness planning to avoid future penalties. |
| Third Amendment Act 2026 — ADR Section 134A | Feb 2026 | National Assembly passed the Income Tax Ordinance (Third Amendment) Act 2026, substituting the Alternate Dispute Resolution (ADR) scheme under Section 134A. Streamlined ADR creates a cleaner path for resolving property WHT and CGT disputes with FBR without full litigation. |
| WHT Rate Card — Tax Year 2026 | Jul 2025 | KPMG Pakistan's authoritative WHT Rate Card for Tax Year 2026 confirms that persons not on the Active Taxpayer List (ATL) face substantially higher WHT rates under the First Schedule — including the updated TY2026 rates: 1.5%/4.5%/10.5% (purchase, 236K) and 4.5%/7.5%/11.5% (sale, 236C) by active filer/late filer/non-filer status for ≤Rs.50M. |
| Pakistan Banking Perspective 2026 | Apr 2026 | KPMG's annual analysis of Pakistan's banking sector — relevant for property buyers using home finance, mortgage products, and construction loans. Provides context on lending conditions and banking sector health affecting property financing. |
Official FBR & Provincial Resources
FAQs — Property Tax in Pakistan
What taxes apply when buying property in Pakistan?
Section 236K WHT (TY2026: 1.5% active filer / 10.5% non-filer for ≤Rs.50M), stamp duty (~3% Punjab on DC rate), CVT (2% on FBR value), and mutation fee. Total ~7–15% of FBR value depending on filer status.
How much does filer status save on property?
Rs. 750,000 per transaction on a Rs. 10M property. Filer: 3% WHT. Non-filer: 10.5% WHT — 3.5× higher. Applies to both buying and selling.
What is capital gains tax on property in Pakistan?
Tax on actual profit from property sale — 15% (under 1 year) down to 0% (open plots over 6 years, constructed over 4 years). Declared in annual FBR return.
Can I get a refund of withholding tax on property sale?
Yes. File your return for the year of sale. Section 236C paid is credited against total tax. If 236C exceeds CGT and other taxes, a refund can be claimed through FBR IRIS.
Do I need to declare property in my FBR return?
Yes. New property purchases must appear in the wealth statement. Property sales must be declared in the Capital Gains section. Both are mandatory and verifiable by FBR against property registration records.
Ready for Your Property Deal?
Check your ATL filer status before any property transaction — it takes 30 seconds and could save you hundreds of thousands of rupees.