Property · Section 236C · Tax Year 2026-2027
Property Sale Tax Calculator
Calculate the advance tax due when selling immovable property — 2.75% for filers, 11.5% for non-filers.
Step by step
How property sale tax is worked out
Enter the sale value
Use the higher of your sale deed value or the FBR-notified value.
Choose your filer status
Filers pay 2.75%; non-filers pay 11.5%.
See the advance tax due
Collected at the time of registering the transfer.
Check your net proceeds
Sale value minus this advance tax.
Good to know
Property sale tax essentials
Not the same as CGT
This is collected regardless of profit; actual capital gains tax on your gain is calculated separately.
Seller's obligation
The buyer separately pays Section 236K tax on the same transaction.
Adjustable
Claim it as a credit against your annual tax liability, including any CGT due.
Reading the result
Charged on the sale price, not on your profit
This is the distinction that causes the most confusion at the registry. Section 236C is collected on the gross consideration for the property. It does not care whether you made a gain, broke even, or sold at a loss.
Capital gains tax is the separate charge on the profit. Selling below what you paid means no gain — but 236C is still collected, because it is advance tax on the transaction rather than tax on an outcome.
For the gain itself, use the property capital gains tax calculator.
Non-filer status is expensive here
The gap between the two rates is wide, and it applies to the whole sale price rather than to a margin. On a property of any size that difference is a large sum for something fixable by filing a return.
Collected by the registering authority
The person registering or attesting the transfer collects it, so it has to be paid for the transfer to proceed. It is not something settled later with FBR, and a seller who has not planned for it can stall their own sale on the day.
Where this stops
It works on the value you enter. As with stamp duty, the value used for tax is generally the one from the applicable valuation table rather than the price written in the agreement, and the two are often not the same.
FAQs
Property sale tax FAQs
What is Section 236C?
Section 236C requires the seller of immovable property to pay advance tax on the sale — 2.75% for filers and 11.5% for non-filers from tax year 2027, flat across all value bands, on the recorded value of the transaction.
Is this the same as capital gains tax?
No. Section 236C advance tax is collected at the time of transfer/registration regardless of whether you made a profit; capital gains tax (a separate calculation) depends on your actual gain and holding period.
Is this tax adjustable?
Yes, it is generally adjustable against your final income tax liability, including against any capital gains tax due on the same sale.
Who collects this tax?
The relevant registering authority (e.g. the sub-registrar or housing authority) collects Section 236C tax at the time the property transfer is recorded.
Related tools
Check your actual capital gain
See the capital gains tax based on your real profit and holding period.
Open Property CGT Calculator