Buyer collection
Calculated on section 68 fair market value.
Section 236K Property Purchase Tax Calculator Pakistan
Section 236K Buyer Collection
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Reference range
How this result is calculated
A clear calculation path based on your inputs.
Inputs usedReview the information used for this result.
Full calculation and sourcesReview the statutory bridge, assumptions, and version.
Versioned calculationFormula v2.0.0
ATL rate
1.25% for FY 2026-27.
Separate charges
This is not seller CGT or a provincial fee total.
Interpretation
is the modeled federal buyer collection.
.
Add provincial charges separately using current local rules.
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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
- 9 cases
Review method
Official-law claim ledger, exact boundary fixtures, competitor-method comparison, definition validation, and desktop/mobile browser QA.
Known limitations
- Educational federal section 236K estimate, not an FBR assessment.
- Provincial and local transfer charges are excluded.
- The full fair market value selects the rate band in installment mode; the current installment controls only the current collection base.
- Overseas filer-rate approval and FCVA/NRVA final-discharge treatment are separate and require current documentary verification.
- Expatriate-scheme and section 236O exceptions are applied only from user-confirmed facts and documents.
Primary sources
Published calculation checks
| Case | Inputs | Expected result |
|---|---|---|
| ATL buyer | PKR 40,000,000 FMV | 1.25% = PKR 500,000 |
| Non-ATL threshold | PKR 50,000,001 FMV | 14.5% = PKR 7,250,000 after nearest-rupee rounding |
On this page
FY 2026–27 rates
| Buyer status | Fair market value | Rate |
|---|---|---|
| Appears on ATL | Any value | 1.25% |
| Not on ATL | Up to PKR 50 million | 10.5% |
| Not on ATL | Over PKR 50m up to PKR 100m | 14.5% |
| Not on ATL | Over PKR 100m | 18.5% |
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.
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.
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
- FBR — Income Tax Ordinance, 2001, amended up to 30 June 2026 — sections 37, 38, 68, 76, 77, 159, 236C, 236K; First and Tenth Schedules.
- FBR — Finance Act 2026 — enacted 26 June 2026; effective amendments for FY 2026–27.
- 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 236K apply to?
It is buyer-side advance tax calculated using section 68 fair market value and the buyer's applicable FY 2026-27 status band.
How does installment collection work?
The full fair market value selects the rate band. The current installment is then multiplied by that rate, and earlier collections are used only to show the projected remaining amount.
Are overseas filer-rate approval and final discharge the same?
No. The prescribed overseas PSID procedure can approve the filer rate, while FCVA/NRVA final-discharge treatment has separate conditions.
Which documented exceptions can be modeled?
The form separates a qualifying expatriate government or authority scheme funded through foreign-exchange remittance and a section 236O excluded-person or certificate route.