Property Tax Calculator
This online calculator by Chakor Ventures helps users estimate excise and taxation and property tax in Pakistan with ease. By entering details like property value and taxpayer status, users can quickly view calculated taxes such as capital gains and advance taxes, helping them better understand their financial obligations.
This online calculator by Chakor Ventures helps users estimate excise and taxation and property tax in Pakistan with ease. By entering details like property value and taxpayer status, users can quickly view calculated taxes such as capital gains and advance taxes, helping them better understand their financial obligations.
236K Advance tax on purchase of immovable property
For Purchasing Property236C Transfer of immovable property
For Selling PropertyDeemed Income Tax (7E)
AnnualCapital Gains Tax (CGT - 37)
For Selling PropertySection 236K - Advance tax on property purchase (buyer)
| Fair market value | Filer (ATL) | Late filer | Non-filer |
| Up to Rs. 50 million | 1.5% | 4.5% | 10.5% |
| Rs. 50M – Rs. 100M | 2.0% | 5.5% | 14.5% |
| Above Rs. 100 million | 2.5% | 6.5% | 18.5% |
Section 236C - Advance tax on property sale (seller)
| Gross sale consideration | Filer (ATL) | Late filer | Non-filer |
| Up to Rs. 50 million | 4.5% | 7.5% | 11.5% |
| Rs. 50M – Rs. 100M | 5.0% | 8.5% | 11.5% |
| Above Rs. 100 million | 5.5% | 9.5% | 11.5% |
Section 155 - Rental income tax (individuals & AOPs)
| Taxable rental income | Tax rate | Tax payable |
| Up to Rs. 300,000 | 0% | Nil |
| Rs. 300,001 – Rs. 600,000 | 5% | 5% of amount exceeding Rs. 300,000 |
| Rs. 600,001 – Rs. 2,000,000 | 10% | Rs. 15,000 + 10% of amount exceeding Rs. 600,000 |
| Above Rs. 2,000,000 | 25% | Rs. 155,000 + 25% of amount exceeding Rs. 2,000,000 |
| Companies (flat rate) | 15% | 15% of gross rent |
Capital gains tax (CGT) on property
| Purchase date | Holding period | CGT rate |
| Before 30 June 2024 | Year 1 | 15% |
| Before 30 June 2024 | Reduces by 2.5% per year | 12.5% → 0% |
| Before 30 June 2024 | After 6 years | 0% |
| After 1 July 2024 | Any holding period | 15% (flat) |
Other property taxes
| Tax type | Rate | Basis |
| Capital Value Tax (CVT) | 2% | Annual - on FBR fair market value of property |
| Deemed Rental Income (Sec. 7E) | 20% | On 5% of the fair market value; applies to property > Rs. 25M |
| Non-ATL surcharge (Sec. 155) | +100% | 100% additional tax if not on the Active Taxpayer List |
Source: FBR official website (fbr.gov.pk) – Finance Act 2025 | Effective FY 2025-26 (1 July 2025 – 30 June 2026)
Punjab
| Tax / Fee | Rate | Basis | Paid to |
| Stamp duty | 5% of property value | DC/FBR value of property | Bank of Punjab (BOP) via e-Stamp |
| Registration fee | PKR 500 (value ≤ Rs. 5 lac) PKR 1,000 (value > Rs. 5 lac) | Fixed flat fee | Sub-Registrar office |
| CVT (Capital Value Tax) | 2% of FMV | FBR fair market value | FBR (federal - collected at provincial level) |
Khyber Pakhtunkhwa (KPK)
| Tax / Fee | Rate FY 2023-24 | Rate FY 2024-25 (current) | Paid to |
| Stamp duty / Mutation fee | 2% | 1% | Board of Revenue KPK |
| Registration fee | 0.5% | 0.5% | Sub-Registrar office KPK |
| Local Council Tax / TMA | 2% | 1% | TMA / Local Council |
| CVT (Capital Value Tax) | 2% | 2% | Board of Revenue KPK |
Sindh
| Tax / Fee | Rate | Basis | Paid to |
| Stamp duty - urban immovable property | 1% per Rs. 100 of value | DC value of property | Board of Revenue Sindh via e-Stamp (estamps.gos.pk) |
| Stamp duty - REIT / property to/from REIT | 2% of value | Property value | Board of Revenue Sindh |
| CVT (Capital Value Tax) | 2% of FMV | FBR fair market value | Collected at provincial level |
Balochistan’s provincial property tax rates are not published on any verifiable official digital portal accessible at this time. For Balochistan, you should contact the Board of Revenue Balochistan directly at bra.gob.pk or visit your local Sub-Registrar office for current rates.
Official provincial sources verified directly:bor.punjab.gov.pk – Punjab Board of Revenue: Stamp Duty & Registration FAQrevenue.kp.gov.pk – KPK Revenue & Estate Dept: Property Tax/Mutation/Registry FY 2024-25sindhzameen.gos.pk – Sindh Board of Revenue: Stamp Duty Schedule (Section 3)