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Property Withholding Tax Calculator

Estimate the FBR withholding tax on a property transaction. Section 236C applies to the seller, section 236K applies to the buyer. Every rate below is editable so you can update it when the Finance Act changes.

Transaction details

Tax rates (all editable — % of property value)

Estimate only: Withholding tax rates change with each Finance Act, and extra conditions (such as different rates for plots, built houses or holding periods) can apply. Treat this result as a rough estimate and confirm the current rates with the FBR website or your tax advisor before any payment.

What are sections 236C and 236K?

When property is bought or sold in Pakistan, the government collects an advance withholding tax at the time of the deal, under two sections of the Income Tax Ordinance, 2001:

  • Section 236C — tax on the seller: When property is sold, a percentage of the sale value is collected from the seller as advance tax. It is usually deducted by the buyer, property dealer or registration authority before the seller receives the payment.
  • Section 236K — tax on the buyer: When property is purchased, a percentage of the purchase value is collected from the buyer as advance tax. It is usually paid through the bank or the registration authority at the time of transfer.

These are advance taxes, which means the amount paid can usually be adjusted against your final income tax when you file your annual tax return, as long as you are a filer. The rate is lower for filers (people on the Active Taxpayers List) and higher for non-filers, which is why filer status matters in the calculation above.

The rates shown above (3% for filers, 6% for non-filers) are common published rates. Update the rate fields whenever a new Finance Act changes them.

Frequently asked questions

Section 236C collects advance tax from the seller when property is sold. Section 236K collects advance tax from the buyer when property is purchased. Both are calculated as a percentage of the property value.

Filers are on the Active Taxpayers List and file annual returns, so the FBR gives them a lower rate as an incentive. Non-filers pay a higher rate. Becoming a filer reduces this tax and other advance taxes.

Yes, in most cases. Withholding tax collected under 236C and 236K is advance tax, so it can usually be adjusted against your final income tax liability when you file your annual return. Keep the payment receipts as proof.

No. The rates change with each Finance Act, and different conditions can apply (for example for plots, constructed houses or short holding periods). That is why every rate field on this page is editable — update it when the official rates change, and confirm with FBR before paying.

In practice the amount is collected during registration or transfer of the property — usually through the registration authority, bank or dealer. The buyer normally handles the 236K payment, while the 236C amount is deducted from the seller. Both appear on the payment challans for the deal.

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