{"id":541,"date":"2026-07-07T09:42:54","date_gmt":"2026-07-07T09:42:54","guid":{"rendered":"https:\/\/aitadal.com.pk\/eng\/?p=541"},"modified":"2026-07-07T09:42:54","modified_gmt":"2026-07-07T09:42:54","slug":"fbr-revises-property-tax-rates-for-buyers-and-sellers-under-finance-act-2026-27","status":"publish","type":"post","link":"https:\/\/aitadal.com.pk\/eng\/fbr-revises-property-tax-rates-for-buyers-and-sellers-under-finance-act-2026-27\/","title":{"rendered":"FBR Revises Property Tax Rates for Buyers and Sellers Under Finance Act 2026-27"},"content":{"rendered":"<p data-start=\"83\" data-end=\"253\">People buying or selling property in Pakistan will pay revised advance taxes following the implementation of the <strong data-start=\"196\" data-end=\"219\">Finance Act 2026-27<\/strong>, which took effect on <strong data-start=\"242\" data-end=\"252\">July 1<\/strong>.<\/p>\n<p data-start=\"255\" data-end=\"453\">The new rates apply under Sections <strong data-start=\"290\" data-end=\"298\">236C<\/strong> and <strong data-start=\"303\" data-end=\"311\">236K<\/strong> of the Income Tax Ordinance and are based on a property&#8217;s official <strong data-start=\"379\" data-end=\"395\">DC valuation<\/strong>. Filers will continue to pay lower taxes than non-filers.<\/p>\n<p data-start=\"455\" data-end=\"682\">For a property with a <strong data-start=\"477\" data-end=\"504\">DC value of Rs5 million<\/strong>, a <strong data-start=\"508\" data-end=\"541\">seller who is an active filer<\/strong> will pay <strong data-start=\"551\" data-end=\"572\">2.75% advance tax<\/strong>, which comes to <strong data-start=\"589\" data-end=\"602\">Rs137,500<\/strong>. A <strong data-start=\"606\" data-end=\"619\">non-filer<\/strong> selling the same property will pay <strong data-start=\"655\" data-end=\"663\">5.5%<\/strong>, or <strong data-start=\"668\" data-end=\"681\">Rs275,000<\/strong>.<\/p>\n<p data-start=\"684\" data-end=\"934\">On the buyer&#8217;s side, the advance tax under <strong data-start=\"727\" data-end=\"743\">Section 236K<\/strong> has been set at <strong data-start=\"760\" data-end=\"780\">1.25% for filers<\/strong>, equal to <strong data-start=\"791\" data-end=\"803\">Rs62,500<\/strong> on a Rs5 million property. Buyers who are not on the Active Taxpayers List will pay <strong data-start=\"888\" data-end=\"896\">2.5%<\/strong>, bringing their tax to <strong data-start=\"920\" data-end=\"933\">Rs125,000<\/strong>.<\/p>\n<p data-start=\"936\" data-end=\"1226\">Besides advance tax, buyers also need to pay other official charges, including <strong data-start=\"1015\" data-end=\"1107\">stamp duty, registration fees, mutation charges, biometric verification and service fees<\/strong>. The total cost may vary from one district to another, depending on local rules and the property&#8217;s official valuation.<\/p>\n<h3 data-start=\"1228\" data-end=\"1273\"><strong>Estimated Taxes on a Rs5 Million Property<\/strong><\/h3>\n<div class=\"TyagGW_tableContainer\">\n<div class=\"group TyagGW_tableWrapper flex flex-col-reverse w-fit\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"1275\" data-end=\"1720\">\n<thead data-start=\"1275\" data-end=\"1307\">\n<tr data-start=\"1275\" data-end=\"1307\">\n<th class=\"last:pe-10\" data-start=\"1275\" data-end=\"1286\" data-col-size=\"sm\">Category<\/th>\n<th class=\"last:pe-10\" data-start=\"1286\" data-end=\"1294\" data-col-size=\"sm\">Filer<\/th>\n<th class=\"last:pe-10\" data-start=\"1294\" data-end=\"1307\" data-col-size=\"sm\">Non-Filer<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1341\" data-end=\"1720\">\n<tr data-start=\"1341\" data-end=\"1386\">\n<td data-start=\"1341\" data-end=\"1361\" data-col-size=\"sm\">Seller Tax (236C)<\/td>\n<td data-col-size=\"sm\" data-start=\"1361\" data-end=\"1373\">Rs137,500<\/td>\n<td data-col-size=\"sm\" data-start=\"1373\" data-end=\"1386\">Rs275,000<\/td>\n<\/tr>\n<tr data-start=\"1387\" data-end=\"1430\">\n<td data-start=\"1387\" data-end=\"1406\" data-col-size=\"sm\">Buyer Tax (236K)<\/td>\n<td data-start=\"1406\" data-end=\"1417\" data-col-size=\"sm\">Rs62,500<\/td>\n<td data-start=\"1417\" data-end=\"1430\" data-col-size=\"sm\">Rs125,000<\/td>\n<\/tr>\n<tr data-start=\"1431\" data-end=\"1477\">\n<td data-start=\"1431\" data-end=\"1454\" data-col-size=\"sm\">Estimated Stamp Duty<\/td>\n<td data-col-size=\"sm\" data-start=\"1454\" data-end=\"1465\">Rs50,000<\/td>\n<td data-col-size=\"sm\" data-start=\"1465\" data-end=\"1477\">Rs50,000<\/td>\n<\/tr>\n<tr data-start=\"1478\" data-end=\"1520\">\n<td data-start=\"1478\" data-end=\"1497\" data-col-size=\"sm\">Registration Fee<\/td>\n<td data-start=\"1497\" data-end=\"1508\" data-col-size=\"sm\">Rs10,000<\/td>\n<td data-start=\"1508\" data-end=\"1520\" data-col-size=\"sm\">Rs10,000<\/td>\n<\/tr>\n<tr data-start=\"1521\" data-end=\"1568\">\n<td data-start=\"1521\" data-end=\"1547\" data-col-size=\"sm\">PLRA \/ Mutation Charges<\/td>\n<td data-start=\"1547\" data-end=\"1557\" data-col-size=\"sm\">Rs5,000<\/td>\n<td data-start=\"1557\" data-end=\"1568\" data-col-size=\"sm\">Rs5,000<\/td>\n<\/tr>\n<tr data-start=\"1569\" data-end=\"1615\">\n<td data-start=\"1569\" data-end=\"1594\" data-col-size=\"sm\">Biometric Verification<\/td>\n<td data-start=\"1594\" data-end=\"1604\" data-col-size=\"sm\">Rs1,000<\/td>\n<td data-start=\"1604\" data-end=\"1615\" data-col-size=\"sm\">Rs1,000<\/td>\n<\/tr>\n<tr data-start=\"1616\" data-end=\"1655\">\n<td data-start=\"1616\" data-end=\"1634\" data-col-size=\"sm\">Service Charges<\/td>\n<td data-start=\"1634\" data-end=\"1644\" data-col-size=\"sm\">Rs2,000<\/td>\n<td data-start=\"1644\" data-end=\"1655\" data-col-size=\"sm\">Rs2,000<\/td>\n<\/tr>\n<tr data-start=\"1656\" data-end=\"1720\">\n<td data-start=\"1656\" data-end=\"1687\" data-col-size=\"sm\"><strong data-start=\"1658\" data-end=\"1686\">Estimated Buyer Expenses<\/strong><\/td>\n<td data-col-size=\"sm\" data-start=\"1687\" data-end=\"1703\"><strong data-start=\"1689\" data-end=\"1702\">Rs130,500<\/strong><\/td>\n<td data-col-size=\"sm\" data-start=\"1703\" data-end=\"1720\"><strong data-start=\"1705\" data-end=\"1718\">Rs193,000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p data-start=\"1722\" data-end=\"1962\" data-is-last-node=\"\" data-is-only-node=\"\">Officials say the final amount payable can differ depending on the district, the type of property and its official DC valuation. If the government&#8217;s DC value is higher than the market price, taxes will be calculated on the higher valuation.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>People buying or selling property in Pakistan will pay revised advance taxes following the implementation of the Finance Act 2026-27, which took effect on July 1. The new rates apply under Sections 236C and 236K of the Income Tax Ordinance and are based on a property&#8217;s official DC valuation. Filers will continue to pay lower [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":542,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21,20],"tags":[168,123],"class_list":["post-541","post","type-post","status-publish","format-standard","has-post-thumbnail","category-pakistan","category-latest","tag-fbr","tag-fbr-tax"],"_links":{"self":[{"href":"https:\/\/aitadal.com.pk\/eng\/wp-json\/wp\/v2\/posts\/541","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aitadal.com.pk\/eng\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aitadal.com.pk\/eng\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aitadal.com.pk\/eng\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/aitadal.com.pk\/eng\/wp-json\/wp\/v2\/comments?post=541"}],"version-history":[{"count":1,"href":"https:\/\/aitadal.com.pk\/eng\/wp-json\/wp\/v2\/posts\/541\/revisions"}],"predecessor-version":[{"id":543,"href":"https:\/\/aitadal.com.pk\/eng\/wp-json\/wp\/v2\/posts\/541\/revisions\/543"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aitadal.com.pk\/eng\/wp-json\/wp\/v2\/media\/542"}],"wp:attachment":[{"href":"https:\/\/aitadal.com.pk\/eng\/wp-json\/wp\/v2\/media?parent=541"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aitadal.com.pk\/eng\/wp-json\/wp\/v2\/categories?post=541"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aitadal.com.pk\/eng\/wp-json\/wp\/v2\/tags?post=541"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}