Property Tax Rates 2026 Pakistan: Filer vs. Non-Filer (Section 236C & 236K)

Last Updated: December 2025|Category: Tax & Finance

In Pakistan, the tax landscape has shifted dramatically. There are now three types of citizens: Filers, Non-Filers, and the newly categorized Late Filers.

If you are buying or selling property without knowing your exact status, you are about to lose millions.

The Finance Act 2024-25 has aggressively increased the tax gap. A Non-Filer buying a 10 Crore commercial plot now pays PKR 1.6 Crore more in taxes than a Filer. That difference alone is the price of a brand-new SUV.

This guide breaks down the Section 236C (Seller Tax) and Section 236K (Buyer Tax) rates, explains the 'Late Filer' trap, and shows you how to save money legally.

1. The Three Tax Statuses Defined

Before looking at the rates, check your status on the FBR Active Taxpayer List (ATL).

1.1 Active Filer

  • Definition : You filed your Income Tax Return by the due date (e.g., Sept 30th) and your name appears on the Active Taxpayer List (ATL).
  • Benefit: You pay the standard (lowest) tax rates.
1.2 Late Filer (The New Trap)

  • Definition: You filed your return after the due date. You are technically a filer, but because you were late, FBR penalizes you.
  • Penalty: You pay significantly higher taxes than an Active Filer, though less than a Non-Filer.
  • Fix: You must pay an 'ATL Surcharge' to restore your Active status.
1.3 Non-Filer

  • Definition: You have not filed an income tax return at all.
  • Penalty: You face punitive tax rates (up to 20%). The government effectively treats you as a high-risk entity.

2. Buying Property Tax (236K): Rates for Filer, Late Filer & Non-Filer

Section 236K is the Advance Income Tax paid by the Purchaser at the time of transfer/registry.

  • Impact: This tax is 'Adjustable' (Refundable) in your annual return, but you must pay it upfront to close the deal.
Property Value (Fair Market)Active FilerLate FilerNon-Filer
Up to 50 Million3%6%12%
50 Million - 100 Million3.5%7%16%
Above 100 Million4%8%20%
2.1 Real World Example:

Mr. Ali buys a plot in DHA for PKR 6 Crore (60 Million).

  • If Filer: He pays 3.5% = 21 Lakh.
  • If Non-Filer: He pays 16% = 96 Lakh.
  • The Loss: Being a Non-Filer cost him 75 Lakh extra.

3. Selling Property Tax (236C): Withholding Tax Rates 2026

Section 236C is the Advance Income Tax paid by the Seller at the time of transfer. This is also adjustable against your annual income tax liability.

  • Impact: This is also adjustable against your annual income tax liability.
Sale ConsiderationActive FilerLate FilerNon-Filer
Up to 50 Million3%6%10%
50 Million - 100 Million3.5%7%10%
Above 100 Million4%8%10%
Warning: Unlike buyers, the Non-Filer penalty for sellers is capped at 10%. However, sellers also face a separate Capital Gains Tax (CGT) which is much harsher.

4. Capital Gains Tax (CGT) Real Estate 2026: New Rules

While 236C/K are 'Transaction Taxes,' CGT (Section 37) is a tax on your profit. The rules changed significantly on July 1, 2024.

4.1 Properties Acquired ON or AFTER July 1, 2024

The old 'Holding Period' slabs (where tax became 0% after 4-6 years) are gone for Filers.

  • Active Filers: Flat 15% tax on profit, regardless of holding period.
  • Non-Filers: Taxed at a sliding scale from 15% up to 45% depending on income bracket.
4.2 Properties Acquired BEFORE July 1, 2024

The old slab system still applies (e.g., Open Plots tax-free after 6 years, Constructed Property tax-free after 4 years).

Strategy Tip: If you bought a file before July 2024, hold onto it! Selling it now enjoys the old tax benefits. If you buy a new file today, factor in a flat 15% profit tax when you exit.

5. Federal Excise Duty (FED)

A new entry in the 2025 budget is the Federal Excise Duty.

  • Rate: 5% on the transfer of Commercial Plots and Residential Plots (First Allotment).
  • Who Pays: This is usually a burden on the buyer in primary market deals (direct from Developer).

6. How to Become a Filer & Check ATL Status Online

Becoming a filer is not as scary as dealers make it sound.

  • Registration: Register on the FBR Iris Portal using your CNIC and Mobile Number.
  • Filing: Submit a 'Zero Return' (if you have no taxable income) or declare your actual income sources.
  • ATL Surcharge: If you are filing late, pay the ATL Surcharge (PKR 1,000 for Individuals, PKR 10,000 for Companies).
  • Activation: Your status changes to 'Active' on the ATL list immediately after surcharge payment (or usually the following Monday).
Dealer Advice: Never let a client sign a Bayana as a Non-Filer. Delay the registry by 3 days, get them to file their return, and save them millions. They will be loyal to you for life.

7. The Overseas Pakistani Exemption (Section 100D)

Overseas Pakistanis (NRPs) often ask: 'I live in Dubai, why should I file returns in Pakistan?'

Good news: You don't have to.

Overseas Pakistanis can pay tax at Filer Rates without filing a return if they use:

  • Roshan Digital Account (RDA): Investments made through RDA are treated as 'Full and Final' tax payments.
  • Advance Tax Certificate: You can obtain an exemption certificate from the Commissioner Inland Revenue by proving your Non-Resident status (staying abroad >182 days).

Conclusion

For Investors: The math is simple. The penalty for being a Non-Filer (20% Tax) is often higher than the profit you hope to make. Become a Filer before you buy.

For Dealers: Calculating these taxes manually is a nightmare. Use Aiksol360's Commission & Tax Engine. Simply enter the 'Deal Value' and select 'Non-Filer,' and the system automatically calculates the exact 236C, 236K, Stamp Duty, and CVT for your client's invoice.

Try the Aiksol360 Tax Calculator Feature

FAQs

Is the 236K tax refundable?

Yes. It is an 'Advance Tax.' When you file your annual return, you can adjust this amount against your total tax liability. If you paid more 236K than your actual tax due, you can claim a refund.

Does the 'Late Filer' rate apply to me?

Check your status on the FBR website using the 'Online NTN/STRN Inquiry.' If your status says 'Active', you are safe. If it says 'Inactive' even though you filed, you are likely a Late Filer who missed the surcharge payment.

Who pays the tax in a Dealer Quota file transfer?

Technically, the tax follows the CNIC. If the file is being transferred from the Dealer's name to the Client, the Dealer pays 236C and the Client pays 236K.

Can I pay 236K in cash?

No. All FBR taxes must be paid via PSID (Payment Slip ID) generated on the FBR e-Payment system. You can pay this PSID via online banking or ATM.

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