Tax on Property in Pakistan 2026
This page breaks down the main taxes around buying, selling, and holding property in Pakistan, with a strong focus on filer status, CGT timing, and transaction planning.
Quick facts before a property deal
Buyer pain point
Non-filer advance tax can be much higher
Seller pain point
CGT depends heavily on purchase date and holding period
Important valuation rule
Taxes often use higher of declared value or notified basis
Provincial variation
Stamp duty and fees vary by province
Best first check
Confirm filer status before transaction
Best next tool
Use property CGT and WHT calculators together
Buyer taxes
| Tax | Filer | Non-Filer | Calculated on |
|---|---|---|---|
| Advance Tax (Section 236K) | 3% | 12% | Higher of FBR value or sale price |
| Stamp Duty | 3-5% | 3-5% | Provincial valuation basis |
| CVT | 2% | 2% | Relevant notified value |
| Registration and related fees | Varies | Varies | Authority schedule |
Seller taxes
| Tax | Filer | Non-Filer | Calculated on |
|---|---|---|---|
| Advance Tax (Section 236C) | 3% | 6% | Higher of FBR value or sale price |
| Capital Gains Tax | Depends on acquisition date and holding period | Depends on acquisition date and holding period | Gain framework |
| Section 7E context | May apply separately | May apply separately | Annual property holding rules |
Capital Gains Tax rates by holding period
These reference rates are useful for older acquisition-date frameworks. Always confirm which regime applies to your purchase date before relying on a holding-period table.
| Holding Period | CGT Rate |
|---|---|
| Up to 1 year | 15% |
| 1 to 2 years | 12.5% |
| 2 to 3 years | 10% |
| 3 to 4 years | 7.5% |
| 4 to 5 years | 5% |
| 5 to 6 years | 2.5% |
| Over 6 years | 0% |
Calculate your property tax
Use these property pages together
If the property is rented out
Rental income tax
Move from buy-sell taxes into Section 15 rental slabs and Section 155 withholding.
Before the transaction
Filer vs non-filer
Check how filer status changes buyer and seller withholding before committing.
Verification step
NTN verification
Cross-check tax registration before property paperwork and withholding decisions.
Frequently asked questions
How much tax do I pay when buying property in Pakistan?+
Buyers can face advance tax, stamp duty, CVT, and registration-related charges. The final burden depends on filer status, province, and transaction value.
How much tax do I pay when selling property in Pakistan?+
Sellers commonly review advance tax under Section 236C and any applicable capital gains tax based on acquisition date and holding period.
What is Section 7E deemed income tax on property?+
Section 7E is a separate annual property-tax concept tied to deemed income treatment and should be reviewed independently from a sale transaction.
What is the difference between DC rate and FBR value?+
They are different valuation references used by provincial and federal systems. Your actual tax result can depend on which notified basis applies and whether sale price is higher.
Can non-filers buy property in Pakistan?+
Yes, but non-filers can face materially higher advance tax and related friction compared with filers.