Pakistan property transfer cost calculator

A transfer has at least two values, and the charges disagree about which to use

This is the reason a calculator with one “property value” box gives a wrong answer, and it is not a small effect.

The consideration is what the buyer actually pays and what goes on the deed. The FBR valuation is a table figure for the area, usually well below the market price. The two are routinely different by a factor of two or more.

The federal charges split between them. Section 236K, which the buyer pays, is on the fair market value, meaning the valuation. Section 236C, which the seller pays, is on the gross amount of the consideration received, meaning the price. Feeding one figure to both overstates one and understates the other every time.

Provincial stamp duty and registration are assessed on a provincial valuation table, which is a third number again. This page uses the FBR valuation as a stand-in for it, and each line says which figure it used so you can check any of them by hand.

What changed this year, and what FBR got wrong about it

Three things in the Finance Act 2026 matter to anyone working from older advice.

The rates are flat now. Section 236C is 2.75% of the consideration and section 236K is 1.25% of the fair market value, for anyone on the Active Taxpayers List. Both replaced three-tier slabs that rose with the value of the property.

The late filer category is gone. The Act omits Division XA of Part IV and rule 1A of the Tenth Schedule, and the phrase does not appear in the Act at all. The three-way split introduced in 2024 is back to two.

Section 7E is gone. The tax on deemed income from immovable property has been omitted, which also removes the 7E certificate that had become a routine obstacle at the transfer stage.

And one thing worth knowing before trusting any summary, including FBR’s own. The Act says section 236K is 1.25%. FBR’s Budget 2026-27 Salient Features, on the same website, describes the identical change as flat rates of 2.75% and 1.5%. The Act is the law and the summary is a summary of it, so 1.25% is what this page uses. Most articles about the budget are written from the summary, which is why the wrong figure is everywhere.

Two kinds of number, marked apart

Every line in the breakdown carries a mark for where its rate came from, and the distinction is the most useful thing on the page.

Two rates were read out of the Finance Act itself, the version published in the Gazette on 26 June 2026: the filer rates for 236C and 236K. Those are shown as verified.

Everything else is an assumption. The non-filer rates, because the Act’s Divisions now state one flat rate each and the increase for persons outside the Active Taxpayers List comes from elsewhere in the Ordinance, which could not be read from a primary source here. And every provincial charge, because they are set by each province, changed in provincial budgets, and differ by city, by urban or rural, and by whether the land is built on. Even within one province a DHA transfer office and a district registrar can charge differently.

So those are fields with starting points in them, not statements of the law. Ask the office handling your transfer what they actually charge and type it in. The shape of the bill is the part worth having from this page: most people are surprised that there is a stamp duty, a registration fee and a town charge on top of the FBR tax, and knowing to ask about all four is worth more than any number here.

If you live abroad

FBR documents a route that is easy to miss and expensive to miss. A holder of a POC or NICOP who is non-resident, meaning in Pakistan for under 183 days in the financial year, may transact at filer rates without appearing on the Active Taxpayers List.

It is not automatic and it is not instant. A payment slip has to be raised through FBR’s portal with the POC or NICOP and proof of residence status uploaded, and a Commissioner has to verify it before the filer rate applies. Budget the time as well as the money: the gap between the two rates on a large transaction is substantial, and so is the delay if the verification is left to the week of the transfer.

This is an estimate, not a determination

It adds up published rates against figures you typed. It is not tax advice, it is not a calculation of what you owe, and it does not account for exemptions, reliefs, inheritance, gifts between family members, or anything specific to your transaction.

Several real costs are left out on purpose, because none of them can be worked out from a value and a province: capital gains tax on the seller’s gain, which depends on what the property cost and how long it was held; agent commission; society or authority transfer and membership fees; legal fees, stamp paper, mutation, and arrears of property tax or utility bills. There is a field for your own figures instead of a number this page would have had to invent.

What is actually collected on the day is whatever the registry, the transfer office and FBR’s own system work out. Take this to them as a question, not as an answer.