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Section 236C Property Sale Tax Calculator Pakistan

Updated Sep 2026 Used 0 times
Late-filer bands were removed for FY 2026-27.
Used to identify same-tax-year minimum-tax treatment.
Supported window: 1 July 2026 through 30 June 2027.
Section 236C applies to gross consideration, not gain.
Choose the legally applicable valuation route. FBR value takes priority when entered.
Use the current notified value for the property and location.
Use only where an FBR-notified value does not apply.
This changes only the section 236C rate. It does not by itself establish FCVA/NRVA final-discharge treatment.
This treatment is legally separate from overseas filer-rate approval and should be selected only for a qualifying nonresident individual and qualifying account route.
Do not select an exception without the required current certificate or statutory documentation.
Choose the calculation you want to perform.
Choose the calculation you want to perform.
Choose the calculation you want to perform.
The calculator does not determine whether the document is valid for the transaction.
Enter the rate shown on the certificate; it cannot exceed the otherwise applicable rate.

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Your result

Section 236C Seller Collection

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

Seller collection

Calculated on gross consideration subject to the section 68 value floor.

FY 2026-27 rates

ATL 2.75%; non-ATL 11.5%.

Not final CGT

Adjustment, minimum-tax, and overseas rules remain separate.

Result actions

Interpretation

is the calculated transaction-time collection.

.

Reconcile the actual CPR in the seller return.

Use this result

Keep exploring

2 available tools
Section 236K Buyer Tax CalculatorCalculate buyer advance tax from fair market value.Capital Gains Tax Calculator Pakistan 2026-27Estimate section 37 CGT and reconcile seller collection.
Public verification recordFormula v2.0.0
Review scope
FY 2026-27 Pakistan Property-tax Calculation
Review team
CalculatorGeek Tax Review Team
Verified
2026-09-20
Next source review
2027-06-30
Automated fixtures
7 cases

Review method

Official-law claim ledger, exact boundary fixtures, competitor-method comparison, definition validation, and desktop/mobile browser QA.

Known limitations

  • Educational section 236C estimate, not an FBR collection certificate or assessment.
  • Overseas filer-rate approval and FCVA/NRVA final-discharge treatment are separate determinations and each requires documentary verification.
  • First-sale, section 159, and section 236O routes are applied only from the user-confirmed certificate or statutory facts; the calculator does not validate the document.
  • Section 236C treatment must be reconciled with the complete return and transaction facts.

Primary sources

Published calculation checks

CaseInputsExpected result
ATL sellerPKR 30,000,000 consideration2.75% = PKR 825,000
Non-ATL sellerPKR 30,000,000 consideration11.5% = PKR 3,450,000
On this page

FY 2026–27 rates

Seller status at transferRateBase
Appears on ATL2.75%Gross consideration, not below section 68 FMV
Does not appear on ATL11.5%Gross consideration, not below section 68 FMV

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.

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

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.

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.

Frequently asked questions

What does section 236C apply to?

It is a seller-side collection calculated on gross consideration subject to the section 68 official-value floor; it is not calculated on the capital gain.

Are overseas filer-rate approval and final discharge the same?

No. The prescribed overseas procedure can approve the filer rate for a PSID, while the FCVA/NRVA final-discharge route has separate statutory conditions.

Which documented exceptions can be modeled?

The form separates the certified eligible first sale, section 159 residence or other certificate, and section 236O route. Select one only when the current supporting document is confirmed.

Is section 236C the seller's final capital-gains tax?

Usually it is a transaction collection reconciled separately from section 37 CGT. Same-tax-year and qualifying FCVA/NRVA cases can have special treatment shown by the selected workflow.