What taxes apply when buying property in Pakistan?

A buyer typically pays stamp duty (commonly around 2% in Punjab), advance income tax under section 236K (1% for filers, higher for non-filers), capital value tax (around 2% in many jurisdictions), and a registration/mutation fee. Rates vary by province and local authority.

How much higher is the non-filer rate?

Advance income tax under section 236K is charged at a low rate for active taxpayers (filers) and a substantially higher rate for non-filers — historically roughly double or more. Appearing on the FBR Active Taxpayer List can cut your tax sharply, so filing is worthwhile before a purchase.

What is capital value tax (CVT)?

Capital value tax is a levy on the value of certain assets, applied to property in some jurisdictions at around 2% of the value. It is separate from stamp duty and advance income tax, and whether it applies depends on the province and asset type.

Do rates differ by province?

Yes. Pakistan's stamp duty, CVT and registration fees are set provincially, so Punjab, Sindh, KP and Balochistan differ, and city districts may add their own charges. This tool lets you adjust each rate to match your local schedule.

Does this calculator store my data?

No. All figures are calculated locally in your browser and nothing is uploaded, so your details stay private.

Pakistan Stamp Duty / Transfer Tax Calculator

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This Pakistan property transfer tax calculator estimates the total tax and fees a buyer pays on a property purchase — stamp duty, advance income tax (236K) at filer or non-filer rates, capital value tax (CVT), and the registration fee.

How it works

Every charge is a percentage of the property value (transaction price or DC/FBR valuation, whichever the authority uses). The tool sums:

Stamp duty — commonly around 2%.
Advance income tax (236K) — about 1% for filers, higher for non-filers.
Capital value tax (CVT) — around 2% where it applies.
Registration / mutation fee — typically a small percentage.

Total acquisition tax is the sum of all four, on top of the purchase price.

Example

On a PKR 20,000,000 property as a filer at 2% stamp duty, 1% advance tax, 2% CVT and 1% registration, the charges are 400,000 + 200,000 + 400,000 + 200,000 = PKR 1,200,000. As a non-filer at 2% advance tax instead of 1%, the advance tax doubles to PKR 400,000, raising the total to PKR 1,400,000.

Notes

Rates are set provincially and can vary by district, so adjust each field to your local schedule. Filer status materially lowers the advance income tax — being on the FBR Active Taxpayer List before purchase is worth it. Gain tax (236C) applies to the seller, not the buyer, and is excluded here. Always confirm current rates with a property lawyer or the relevant registrar.