What changed in the Finance Act 2026. FBR’s own Budget 2026-27 Salient Features document says it plainly: “Advance tax rates under sections 236C (4.5 to 5.5 percent) and 236K (1.5 to 2.5 percent) have been reduced and converted into lower flat rates of 2.75% and 1.5% to encourage documentation and facilitate transactions in the real estate sector.” The same document confirms section 7E — tax on deemed income from immovable property — has been omitted.
FBR, Budget 2026-27 Salient Features, read 9 September 2026. Rates are stated for filers. Confirm the rate in force on the day your transfer is executed.
The two that apply at transfer
| Section | Who pays | Filer rate | Status |
|---|---|---|---|
| 236C | Seller | 2.75% | Flat, down from a tiered 4.5–5.5% |
| 236K | Buyer | 1.5% | Flat, down from a tiered 1.5–2.5% |
| 7E | Owner | — | Abolished for 2026-27 — section 7E has been omitted. |
What that is in rupees, on this project
| Plot | 3rd-ballot lump sum | 236K, buyer at 1.5% | 236C, seller at 2.75% |
|---|---|---|---|
| 5 Marla | PKR 21,434,375 | PKR 321,516 | PKR 589,445 |
| 10 Marla | PKR 42,011,375 | PKR 630,171 | PKR 1,155,313 |
| 1 Kanal | PKR 72,876,875 | PKR 1,093,153 | PKR 2,004,114 |
On a 1 Kanal that is roughly PKR 1,093,153 for the buyer before DHA charges. It is not a rounding error, and it belongs in your budget from the first conversation rather than appearing at transfer.
Filer status is checked on the day, not on the form
The application form asks for your FBR Active Taxpayer status, filer or non-filer. What matters legally is your status on the Active Taxpayers List at the moment the transaction is executed. Non-filer withholding is substantially higher — and this is where we stop being precise, deliberately.
What we could not verify, and will not guess.
- Non-filer rates under 236C and 236K. Secondary tax-calculator sites quote figures such as 11.5% and up to 18.5%, but we could not confirm them against a primary FBR source, and the sites do not fully agree with each other.
- Whether a “late filer” tier still exists after the reform. Several dealer pages still publish a late-filer rate. The FBR summary describes a conversion to flat rates and does not mention one. We do not know, so we are not telling you.
- Islamabad Capital Territory stamp duty and CVT. One social-media post claims stamp duty was reduced to 1%. We found no ICT or CDA notification, so that stays unverified here.
Confirm all three with FBR or a tax adviser before you rely on them.
Old rates are still circulating — check what you are reading
At least one prominent Margalla Enclave marketing site was, when we checked, still publishing a buyer rate of 1.5% for filers and 4.5% for late filers, and a seller rate of 4.5% filer and 7.5% late filer. That is the pre-reform structure. If a page quotes you a tiered 4.5 to 5.5% for 236C, it has not been updated since the Finance Act 2026 and anything else on it deserves the same suspicion.
One clause that puts future tax risk on you
Clause 11 of the application form: you are liable for government taxes as they stand at the time of each payment, “including those introduced or revised after the application date”. On a three-year plan that is twelve quarterly payments spanning three federal budgets. Rates moved in buyers’ favour this year. The clause does not promise they will next year.
Tax rates: read this before you rely on a number.
Advance-tax rates under sections 236C and 236K move with each Finance Act and can be changed by SRO between budgets. The figures below are what we read on the dates shown. Confirm the rate that applies on the day your transfer is actually executed — not the day you agree the price. Your filer status on the Active Taxpayers List at that moment is what the rate is charged against.
Rates on this site were read on 9 September 2026. See taxes & charges for the full working, and confirm on fbr.gov.pk or with your own tax adviser on the day of transfer.
Last checked . First published .
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