I want to know how much tax do we have to pay for buying or selling a property in Pakistan? How much tax seller has to pay and how much buyer has to pay? Please inform latest tax charges for tax filers and also for non tax filers or overseas pakistanis who are non tax filers in Pakistan?
Latest FBR position in Pakistan as of March 10, 2026: at the time of property transfer, the buyer pays advance tax under section 236K and the seller pays advance tax under section 236C. These are the current federal rates reflected in FBR’s latest guidance and withholding tax rate card.
For the buyer, the latest tax under section 236K is: If property value is up to Rs 5 crore, filer pays 1.5% and non-filer pays 10.5%. If property value is above Rs 5 crore and up to Rs 10 crore, filer pays 2% and non-filer pays 14.5%. If property value is above Rs 10 crore, filer pays 2.5% and non-filer pays 18.5%. FBR also shows separate late-filer rates of 4.5%, 5.5% and 6.5% for these three slabs.
For the seller, the latest tax under section 236C is: If sale consideration is up to Rs 5 crore, filer pays 4.5% and non-filer pays 11.5%. If sale consideration is above Rs 5 crore and up to Rs 10 crore, filer pays 5% and non-filer pays 11.5%. If sale consideration is above Rs 10 crore, filer pays 5.5% and non-filer pays 11.5%. FBR also shows late-filer rates of 7.5%, 8.5% and 9.5%.
For overseas Pakistanis, there is an important relief. FBR says an overseas Pakistani can get filer rates under sections 236C and 236K even if he is technically a non-filer, provided he holds a NICOP or POC and is non-resident in Pakistan, meaning his stay in Pakistan during the financial year is less than 183 days. FBR’s process requires the registrar, authority or housing society to create an overseas PSID and get approval through the FBR system.
One more point: the seller may also have to pay capital gains tax separately on profit, in addition to section 236C. For property acquired on or before June 30, 2024, CGT depends on holding period and property type. For property acquired on or after July 1, 2024, FBR says the gain is generally taxed at a flat 15% for ATL filers regardless of holding period, while non-ATL individuals/AOPs are taxed under normal slab rates with a minimum 15% tax on gain.
In simple words: buyer pays 236K, seller pays 236C, and seller may also pay capital gains tax on profit. If an overseas Pakistani is eligible under FBR’s overseas rules, he can usually pay filer-rate transfer tax even if he is otherwise a non-filer.
