If you're buying or selling property in Pakistan in 2026, the two taxes that move the most money are Section 236K (paid by the buyer at purchase) and Section 236C (paid by the seller at sale) — and the single biggest lever on both is whether you're a tax filer. Under the Finance Act 2025, in force since 1 July 2025, a filer buying property worth up to PKR 50 million pays 1.5% advance tax; a non-filer pays 10.5% on the same plot. That gap — seven times the cost — is the headline. This guide lays out the full 236K and 236C tables, capital gains tax, CVT, Punjab stamp duty, and what changes on 1 July 2026.
The law as it stands: Finance Act 2025 (FY2025-26)
Everything in the rate tables below is the current law — the Finance Act 2025, effective since 1 July 2025. A federal budget for FY2026-27 was presented around 13 June 2026 and takes effect 1 July 2026, but until the Finance Act 2026 is gazetted those numbers are pending. We cover the announced changes in the "what changes on 1 July 2026" box near the end; treat the tables here as what applies to a transaction completing today.
236K — advance tax the BUYER pays at purchase
Section 236K is collected from the buyer when a property is transferred. The rate depends on the property's value and your filer status. Buyer rates were actually cut in Budget 2025-26, so a filer purchase is cheaper now than it was a year ago.
| Property value | Filer | Late filer | Non-filer |
|---|---|---|---|
| Up to PKR 50 million | 1.5% | 4.5% | 10.5% |
| PKR 50–100 million | 2% | 5.5% | 14.5% |
| Above PKR 100 million | 2.5% | 6.5% | 18.5% |
On a PKR 4 crore (40 million) plot, a filer pays PKR 6 lakh in 236K; a non-filer pays PKR 42 lakh. That PKR 36 lakh difference is, in most cases, far more than the cost and hassle of getting onto the Active Taxpayers List in the first place.
236C — advance tax the SELLER pays at sale
Section 236C is collected from the seller at the point of transfer. Unlike the buyer side, seller rates were raised in Budget 2025-26 — the burden of property taxation has been deliberately shifted toward sellers.
| Property value | Filer | Late filer | Non-filer |
|---|---|---|---|
| Up to PKR 50 million | 4.5% | 7.5% | 11.5% |
| PKR 50–100 million | 5% | 8.5% | 11.5% |
| Above PKR 100 million | 5.5% | 9.5% | 11.5% |
Note the "late filer" tier — a middle band that penalises people who file late or filed only to do the deal. It's a deliberate nudge to be a genuine, on-time filer rather than a last-minute one. Overseas Pakistanis holding a POC or NICOP can claim the filer column on both 236K and 236C even if they're not on the ATL — covered in its own post.
Capital Gains Tax (Section 37): the 1 July 2024 cut-off
CGT on property hinges on when you acquired the asset. For property acquired on or after 1 July 2024, filers pay a flat 15% on the gain regardless of how long they held it — the old "hold it four years and pay nothing" route is closed for these assets. Non-filers face a slab running from 15% up to 45%. For property acquired before 1 July 2024, the older holding-period slabs still apply, so the gain tapers the longer you held. The lesson for anyone buying now: your eventual CGT is locked into the new flat-15%-for-filers regime from day one.
Capital Value Tax (CVT) and the provincial layer
On top of the federal 236K/236C and CGT, provinces levy their own charges. In Punjab the main ones are stamp duty, a registration fee of roughly 1%, and a Capital Value Tax of around 2%. Stamp duty is the big one, and Punjab cut it sharply in 2026 — see below.
Punjab stamp duty: cut to 1% in 2026
Punjab unified its stamp duty to 1% via the Stamp Amendment Ordinance notified on 10 April 2026, replacing the old split urban/rural rates. Reporting indicates 1% applies when the property is transferred within 12 months, rising to 2% beyond that window. For a Lahore or DHA purchase this is a meaningful saving on transfer cost — we work the full math in our Punjab 1% stamp duty post.
The filer-vs-non-filer cost lever
If you take one thing from this guide, take this: filer status is the number one cost lever in any Pakistani property transaction. On the buyer side it's a 1.5% versus 10.5% gap on a sub-50-million plot; on the seller side it's 4.5% versus 11.5%. Across a single transaction the difference routinely runs into tens of lakhs. The tax base, incidentally, is the higher of the declared price, the FBR valuation table, or the provincial DC rate — so you can't simply under-declare your way out of it. Getting onto the ATL, and staying a genuine on-time filer, is the cleanest saving available to anyone transacting in 2026.
What changes on 1 July 2026
The FY2026-27 budget announced around 13 June 2026 brings further relief for filers and keeps non-filers where they are (the roughly 10.5% non-filer floor is retained). It also abolishes Section 7E — the "deemed income" tax — reinforcing the Federal Constitutional Court ruling of 7 May 2026 that already struck 7E down. One important caveat: the final FY2026-27 filer rates for 236K and 236C are being reported inconsistently (some sources say 0.25% / 1.5%, others 1.5% / 2.75%). Until the Finance Act 2026 is gazetted, treat those numbers as provisional and verify them against the published Act before you transact.
This is general information as of June 2026, not tax advice — verify current rates with the FBR or a tax advisor before transacting. We build houses; we don't file your taxes.
Plan the build, not just the buy
Tax is one slice of the total cost of owning a DHA home; construction is the larger one. Once your purchase is done, you can model the build itself with our construction rate calculator, or request a plot-specific BOQ through the free quote form and we'll reply by email.