Property Tax Calculator 2026-27: Buyer, Seller and Capital Gains
Work out 236C for the seller, 236K for the buyer and capital gains tax on the profit, at the 2026-27 rates, with last year's cost alongside.
On a Rs 10,000,000 sale, the seller pays Rs 275,000 (236C at 2.75%) and the buyer pays Rs 125,000 (236K at 1.25%). Capital gains tax on the Rs 2,000,000 profit is Rs 300,000, and the 236C already paid counts against it.
- Seller (236C) 68.8%
- Buyer (236K) 31.3%
2026-27 against last year
| Tax | 2026-27 | 2025-26 |
|---|---|---|
| Seller, 236C | Rs 275,000 | Rs 450,000 |
| Buyer, 236K | Rs 125,000 | Rs 150,000 |
| Total | Rs 400,000 | Rs 600,000 |
Capital gains tax for property bought on or before 30 June 2024
| Full years held | Open plot | Constructed | Flat |
|---|---|---|---|
| 0 | 15% | 15% | 15% |
| 1 | 12.5% | 10% | 7.5% |
| 2 | 10% | 7.5% | 0% |
| 3 | 7.5% | 5% | 0% |
| 4 | 5% | 0% | 0% |
| 5 | 2.5% | 0% | 0% |
| 6 or more | 0% | 0% | 0% |
Source: Finance Act 2026 (236C and 236K) and Income Tax Ordinance 2001, Division VIII and Tenth Schedule
The 2026-27 rates
From 1 July 2026, a seller on the Active Taxpayers List pays 2.75% of the sale price (236C) and a buyer pays 1.25% of the fair market value (236K). Both are claimed back against income tax. Non-filer rates, last year’s bands and the exemptions are in Property Taxes in Pakistan 2026-27.
How the calculator works
- Sale price sets the seller’s 236C.
- Fair market value sets the buyer’s 236K. It can be higher than the price on the deed, because the registrar uses the FBR valuation table. If you don’t know it, leave it at 0 and the calculator uses the sale price.
- What the seller paid and when set the capital gains tax. Property bought on or after 1 July 2024 is taxed at 15% of the profit, however long you held it. For older purchases the rate falls with each year held, and the table under the calculator shows it.
The 236C the seller pays counts against the capital gains tax, so the “left after 236C” line is what the seller still owes on the profit in a simple case. Other income and credits in the return can change it.
What it leaves out
Stamp duty, registration fee, mutation fee and capital value tax are provincial and come on top. They depend on the province and the district valuation, so ask the sub-registrar for them in writing before you sign.
For a seller not on the list who bought on or after 1 July 2024, the capital gains tax is at least 15% and can be more, because it is charged at the normal slab rates. The calculator shows the 15% floor.
The full rules, exemptions and a worked example are in Property Taxes in Pakistan 2026-27. To get on the list before you buy or sell, see Filer vs Non-Filer.