Section 236C Property Sale Tax Calculator Pakistan

What the Section 236C result represents

This calculator estimates the federal Section 236C collection on a Pakistan property transfer from the entered consideration, applicable official value, ATL status, dates and supported final-discharge choice. It reports the collection amount, rate and classification separately from capital-gains tax, provincial charges and the seller's final income-tax position.

Continue with Calculate final property CGT or Check the value floor for the next calculation.

FY 2026–27 rates

The Finance Act 2026 replaced the ATL rate with 2.75% and omitted the separate late-filer rule. A person who appears on the ATL uses the ATL rate, subject to any special provision; someone not appearing uses the Tenth Schedule rate.

For the next related calculation, use the Section 236K Buyer Tax Calculator. Calculate buyer advance tax from fair market value.

Example

If the gross consideration and applicable official value are both PKR 30,000,000, an ATL seller’s section 236C is PKR 825,000. A non-ATL seller’s collection is PKR 3,450,000.

To compare this result with another relevant method, open the Pakistan Brokerage and Commission Tax Calculator. Use this related calculation when its inputs match the next part of your problem.

Adjustment is not always a refund

Section 236C tax is normally adjustable against the person’s tax liability. However, where the property is acquired and disposed of within the same tax year, the collected amount is minimum tax. A qualifying non-resident individual holding POC, NICOP or CNIC who acquired the property through an FCVA or NRVA falls within a special rule under which the collection is final discharge in lieu of section 37 CGT.

Therefore, calculate final CGT with the Capital Gains Tax Calculator, then reconcile the 236C CPR in the return. Do not promise that every excess becomes refundable.

When an exemption certificate may matter

Section 159(1B) permits a certificate for a residential property only when its statutory conditions are met, including the relevant capital-gain, personal-use and 15-year record conditions. The calculator applies zero collection only after the user confirms the document. A separate section 159 certificate may state a reduced or zero rate, while section 236O and the certified eligible-original-allottee first-sale route have their own requirements.

Common errors

• applying 2.75% to the gain instead of gross consideration;
• calling 236C the final CGT in every case;
• using the old 2025–26 tiered ATL rates;
• using the abolished late-filer table;
• ignoring the section 68 value floor;
• deducting 236C twice or treating a CPR as proof of final liability.

Primary sources

1. FBR — Income Tax Ordinance, 2001, amended up to 30 June 2026 — sections 37, 38, 68, 76, 77, 159, 236C, 236K; First and Tenth Schedules.
2. FBR — Finance Act 2026 — enacted 26 June 2026; effective amendments for FY 2026–27.
3. FBR — Circular No. 02 of 2026–27 — FBR explanation of the Finance Act 2026 income-tax changes.

Source note: FBR law and official notices control. A calculator result is an estimate, not a tax assessment or legal opinion. Provincial stamp duty, CVT, registration fees and local levies are outside this federal CGT estimate.

Inputs, outputs and result meaning

Calculates section 236C collection, tax consideration used, rate applied, and rate before documented exception from seller ATL status at transfer, acquisition date, transfer date in FY 2026-27, and actual gross consideration with visible method, validation, precision, and limitations.

Inputs

Seller ATL status at transfer

Late-filer bands were removed for FY 2026-27. Available choices are Appears on ATL and Does not appear on ATL.

Acquisition date

Used to identify same-tax-year minimum-tax treatment.

Transfer date in FY 2026-27

Supported window: 1 July 2026 through 30 June 2027.

Actual gross consideration

Section 236C applies to gross consideration, not gain. Supported units include Pakistani rupees (PKR). The field accepts large finite values; use a range meaningful for the real-world quantity.

Applicable official value source

Choose the legally applicable valuation route. FBR value takes priority when entered. Available choices are FBR-notified value, Relevant DC value where no FBR value applies, and No official value entered.

FBR-notified fair market value

Use the current notified value for the property and location. Supported units include Pakistani rupees (PKR). The field accepts large finite values; use a range meaningful for the real-world quantity.

Relevant DC value

Use only where an FBR-notified value does not apply. Supported units include Pakistani rupees (PKR). The field accepts large finite values; use a range meaningful for the real-world quantity.

Overseas filer-rate procedure approved for this PSID?

This changes only the section 236C rate. It does not by itself establish FCVA/NRVA final-discharge treatment. Available choices are No and Yes - approval confirmed. This field is optional.

FCVA/NRVA final-discharge conditions confirmed?

This treatment is legally separate from overseas filer-rate approval and should be selected only for a qualifying nonresident individual and qualifying account route. Available choices are No and Yes - all statutory conditions confirmed. This field is optional.

Documented section 236C exception

Do not select an exception without the required current certificate or statutory documentation. Available choices are None, Certified first sale by eligible original allottee, Section 159(1B) residence certificate, Other section 159 reduced/zero-rate certificate, and Section 236O excluded-person / certificate route. This field is optional.

Eligible-person condition confirmed?

Available choices are No and Yes.

Seller is the original allottee?

Available choices are No and Yes.

Allotment authority certification held?

Available choices are No and Yes.

Current certificate / exclusion document confirmed?

The calculator does not determine whether the document is valid for the transaction. Available choices are No and Yes.

Rate stated on section 159 certificate

Enter the rate shown on the certificate; it cannot exceed the otherwise applicable rate. The supported range is 0 through 11.5.

Outputs

Section 236C collection

This is the primary result. The visible value is displayed without decimal places.

Tax consideration used

The visible value is displayed without decimal places.

Rate applied

It is displayed in %. The visible value uses up to 2 decimal places according to the output rule.

Rate before documented exception

It is displayed in %. The visible value uses up to 2 decimal places according to the output rule.

Documented exception selected

The visible value is displayed without decimal places.

Overseas filer-rate approval

The visible value is displayed without decimal places.

FCVA/NRVA final-discharge flag

The visible value is displayed without decimal places.

Section 236C = tax consideration x status rate. Keep the result label, unit, selected mode, and stated limitations together when sharing the answer.

Frequently asked questions