Enter the property value to see the Section 236C (seller) or Section 236K (buyer) advance tax due in actual rupees, for filers and non-filers.
Built & Verified by Haadi Associates Tax ConsultantsThis is advance tax under Section 236C/236K, generally adjustable against your final income tax liability. Use the higher of the declared value, FBR valuation table, and DC rate for this transaction. For an exact figure on your specific deal, talk to us directly.
Section 236C (seller/transferor) is a flat rate at every value band. Section 236K (buyer/transferee) is flat for filers but tiered by property value for non-filers.
| Section | Property Value | Filer Rate | Non-Filer Rate |
|---|---|---|---|
| 236C — Sale (Seller) | Any value | 2.75% | 11.5% |
| 236K — Purchase (Buyer) | Up to Rs 50,000,000 | 1.25% | 10.5% |
| 236K — Purchase (Buyer) | Rs 50,000,001 – 100,000,000 | 1.25% | 14.5% |
| 236K — Purchase (Buyer) | Above Rs 100,000,000 | 1.25% | 18.5% |
This tool estimates the standard Section 236C/236K advance tax on a straightforward property transaction. A few things it deliberately leaves out:
Section 236C is advance tax collected from the seller (or transferor) at the time a property is sold or transferred. Section 236K is advance tax collected from the buyer (or transferee) at the time a property is purchased or registered in their name. They apply to opposite sides of the same transaction.
It's based on the higher of the declared/recorded transaction value, the FBR property valuation table for that area, or the relevant DC (Deputy Commissioner) rate, whichever is higher. This calculator asks for the value that will actually be used for the transaction, which you should confirm against the applicable valuation table.
Yes, for active filers the Section 236K rate applies as a flat percentage of the value regardless of the property's price band. Non-filers, by contrast, pay tiered rates that increase as the property value crosses set thresholds. Always confirm the exact current rate with us before relying on it for a specific deal, since these rates have changed with recent Finance Acts.
In most ordinary cases, both 236C and 236K are adjustable advance tax, credited against your final income tax liability for the year. There are specific exceptions, such as certain same-year purchase-and-resale situations and transactions funded through recognised foreign-currency or non-resident accounts, where the tax can instead become minimum or final. We can confirm which treatment applies to your transaction.
Yes. The separate "late filer" rate band that existed in earlier years has been abolished. Under the current law, a person is treated as either an active filer or a non-filer for the purposes of these withholding taxes, so this calculator only offers those two options.
Yes, they're separate charges on separate parties. The seller bears 236C on the sale proceeds, and the buyer separately bears 236K on the purchase, both usually collected by the registering or transferring authority at the time the transfer is processed.
Tell us about your property transaction and one of our tax consultants will get back to you, or reach us directly on WhatsApp.
