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Pakistan Builder Tax Calculator 2026-27

Updated Sep 2026 Used 0 times
These are separate federal computations. Section 7F is based on qualifying receipts; section 147(5C) uses project area and is adjustable advance tax.
Select the activity that describes the qualifying receipts; this controls the statutory profit ratio.
The calculator stops instead of applying section 7F where subsection (4) excludes the taxpayer.
The statutory taxable profit is fed into the relevant Division I or II tax path.
Enter only receipts attributable to the selected section 7F activity.
Used only to calculate the incremental Division I liability for an individual or AOP.
Use the city group assigned by the current Part IIB table; the calculator does not infer a group from an address.
Commercial building area in square feet.
Residential building area in square feet. Exactly 3,000 square feet is held for documented band confirmation because the enacted rows overlap at that boundary.
Residential or commercial plot-development area in square yards.
Industrial plot-development area in square yards.
The annual project advance tax is payable in four equal installments.

Guest calculations stay on this device. Signed-in results sync privately.

Your result

Pakistan Builder Tax Result

Enter your values, then calculate to see a verified result.

Inputs usedReview the information used for this result.
Full calculation and sourcesReview the statutory bridge, assumptions, and version.

Versioned calculationFormula v2.0.0

Tax Year 2027Source-versionedFormula v2.0.0

What is estimated

Choose section 7F annual income tax on qualifying receipts or the separate section 147(5C) adjustable project advance tax.

Method

Section 7F uses a statutory profit ratio; section 147(5C) uses current Part IIB per-area rates and four equal installments.

Important boundary

The workflows remain separate, and exactly 3,000 residential square feet is held for a documented band determination.

Result actions

Interpretation

is the modeled amount for the selected path.

.

Confirm the result against the actual return and current official guidance.

Use this result

Public verification recordFormula v2.0.0
Review scope
Pakistan Tax Year 2027 / FY 2026-27 Calculation And Content Review
Review team
CalculatorGeek Tax Review Team
Verified
2026-09-20
Next source review
2027-06-30
Automated fixtures
2 cases

Review method

Primary-law mapping, FBR rate-card comparison, boundary fixtures, definition validation, and responsive browser QA.

Known limitations

  • Section 7F annual income tax and section 147(5C) project advance tax are separate computations and are not added automatically.
  • The enacted Part IIB residential rows overlap at exactly 3,000 square feet; the calculator stops at that boundary instead of guessing.
  • Project eligibility, exempt statutory bodies, city-group assignment, minimum tax, super tax and non-section-7F income require professional review.
  • This is an educational estimator, not an FBR assessment, tax return, legal opinion or professional tax advice.
  • Recheck the governing law, rates, and official guidance when the tax year or taxpayer facts change.

Primary sources

Published calculation checks

CaseInputsExpected result
Ordinary company builder{"taxable_profit":10000000,"income_tax":2900000,"profit_ratio":10}
On this page

What this calculator covers

Choose between two separate federal workflows for Tax Year 2027: section 7F annual income tax on qualifying builder/developer receipts, or section 147(5C) adjustable project advance tax based on area.

Do not add the two displayed workflows as though they were independent final liabilities.

How the result is calculated

In section 7F mode, the selected 10%, 15%, or 12% profit ratio is applied to qualifying receipts before the Division I or II path. In section 147(5C) mode, Group A/B/C area rates are applied to commercial square feet, residential square feet, plot-development square yards, and industrial-development square yards; the annual result is split into four equal installments.

Boundary: the enacted residential rows overlap at exactly 3,000 square feet, so the calculator requests a documented determination.

How to use the result

Use section 7F mode only for qualifying receipts. Use section 147 mode project by project, confirm the official city group, and record the installments already paid. The advance tax is adjustable and is not presented as a substitute for the annual section 7F computation.

Important boundaries

Confirm project eligibility, subsection (4) exclusions, city-group assignment, minimum-tax and super-tax interaction, and treatment of credits. Provincial property charges are outside this federal estimate.

The calculator stops at the unresolved exactly-3,000-square-foot residential band boundary instead of selecting a rate without documented support.

Primary sources

Prepared from the official sources listed below. Section 7F, section 147(5C), and Part IIB were rechecked on September 20, 2026. Recheck when the governing law changes or before Tax Year 2028.

Frequently asked questions

What is the difference between section 7F and section 147(5C)?

Section 7F estimates annual income tax from qualifying receipts and a statutory profit ratio. Section 147(5C) is a separate adjustable advance tax calculated project by project from Part IIB area rates.

How many section 147 installments are modeled?

The annual project amount is divided into four equal installments. Enter how many installments have already been paid to see the current and remaining amounts.

Why does exactly 3,000 residential square feet stop?

The enacted Part IIB rows overlap at that exact boundary. The calculator requires a documented band determination instead of guessing.

Does the result include provincial property charges?

No. Stamp duty, registration, CVT and other provincial or local charges are outside these federal calculations.