Section 236K Property Purchase Tax Calculator Pakistan

What the Section 236K result represents

This calculator estimates the federal Section 236K collection for a Pakistan property buyer from the entered fair market value, ATL status, transfer date and supported overseas-rate approval. It does not calculate provincial stamp duty, registration charges, financing costs or the buyer's final income-tax liability.

Continue with Estimate seller CGT separately or Understand the value base for the next calculation.

FY 2026–27 rates

The ATL rate uses fair market value. Section 68 sets the notified-value framework. If the buyer appears on the ATL, PKR 40 million × 1.25% = PKR 500,000. A non-ATL buyer at the same value uses 10.5%, or PKR 4,200,000.

For the next related calculation, use the Section 236C Property Sale Tax Calculator Pakistan. Calculate seller transaction-time collection.

Worked Section 236K example

ATL buyer example: a PKR 40,000,000 fair market value entered for a 2026-27 transfer at the supported 1.25% ATL rate produces a PKR 500,000 Section 236K collection. The same value can produce a different result for late filers, non-ATL buyers or an approved overseas filer-rate procedure, so the selected status must match current official records.

Overseas Pakistani filer-rate procedure

FBR states that qualifying overseas Pakistanis holding POC or NICOP can access filer-rate treatment through the prescribed PSID process even if they are not otherwise on the ATL. That approval is separate from FCVA/NRVA final-discharge treatment. The form therefore asks for each status independently. Follow the current FBR overseas-property FAQ and verify the payment workflow at transaction time.

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.

Installment collection and documented exceptions

When property consideration is paid in installments, the full section 68 fair market value selects the section 236K rate band, while the tax on the current installment is collected as that installment is paid. The calculator also separates the qualifying expatriate government/authority scheme route from a section 236O excluded-person or certificate route and requires the relevant confirmations before showing zero collection.

What is outside section 236K

This federal advance tax does not replace provincial stamp duty, CVT, registration, mutation or society transfer charges. Those depend on province, location and transaction facts. Keep the Capital Gains Tax Calculator focused on the seller’s gain and use a separate buyer-cost tool for 236K and provincial charges.

Common errors

• using sale consideration where the law specifies fair market value;
• applying seller 236C rates to the buyer;
• using the abolished late-filer bands;
• assuming 236K is a deductible cost without professional confirmation;
• mixing federal and provincial taxes in one unlabeled number.

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 236K collection, fair market value used, rate applied, and current collection base from buyer ATL status at transfer, transfer date in FY 2026-27, section 68 fair market value, and collection timing with visible method, validation, precision, and limitations.

Inputs

Buyer ATL status at transfer

Use buyer status at the transfer date. Available choices are Appears on ATL and Does not appear on ATL.

Transfer date in FY 2026-27

Supported window: 1 July 2026 through 30 June 2027.

Section 68 fair market value

Section 236K is calculated on fair market value. Supported units include Pakistani rupees (PKR). The field accepts large finite values; use a range meaningful for the real-world quantity.

Collection timing

For an installment purchase, the full fair market value selects the rate band and the current installment is the collection base. Available choices are Full amount at transfer and Current installment payment. This field is optional.

Current installment amount

Enter the installment on which section 236K is being collected now. Supported units include Pakistani rupees (PKR). The field accepts large finite values; use a range meaningful for the real-world quantity.

Section 236K already collected on earlier installments

Used only to show the remaining projected collection; it does not reduce the tax on the current installment. 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?

POC/NICOP holders may access filer-rate treatment through the prescribed process when eligible. This does not by itself establish final-discharge treatment. Available choices are No and Yes - verify current FBR PSID eligibility. This field is optional.

FCVA/NRVA final-discharge conditions confirmed?

This label is separate from overseas filer-rate approval and requires the qualifying nonresident account route. Available choices are No and Yes - all statutory conditions confirmed. This field is optional.

Documented section 236K exception

Select an exception only when the required current documents and transaction facts are confirmed. Available choices are None, Qualifying expatriate government/authority scheme, and Section 236O excluded-person / certificate route. This field is optional.

Qualifying government or authority expatriate scheme?

Available choices are No and Yes.

Payment remitted from outside Pakistan through normal banking channels?

Available choices are No and Yes.

Section 236O document confirmed?

Available choices are No and Yes.

Outputs

Section 236K collection

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

Fair market value 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.

Current collection base

The visible value is displayed without decimal places.

Rate before documented exception

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

Projected full-property collection

The visible value is displayed without decimal places.

Previously collected

The visible value is displayed without decimal places.

Projected collection remaining

The visible value is displayed without decimal places.

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 236K = section 68 fair market value x applicable buyer rate. Keep the result label, unit, selected mode, and stated limitations together when sharing the answer.

Frequently asked questions