Property Transfer Cost Calculator — Registry / Intiqal ka Kharcha, 2026-27
Buyer and seller costs for a plot, house, flat or commercial property: §236K, §236C, provincial stamp duty and CGT — verified rates, Punjab to Islamabad.
The short answer: a plot transfer in Pakistan costs more than the price on the token receipt. Two federal charges apply in every province — §236K advance tax on the buyer and §236C on the seller — and the province then adds its own stamp duty, registration fee and, in some provinces, a Capital Value Tax or town fee. This calculator computes both sides for Punjab, Sindh, KP, Balochistan and Islamabad (ICT), and is built on one rule: every rate below is either traced to a primary source with a date, or left blank for you to enter. Nothing here is a guess dressed up as a number.
§236C and §236K, settled from the gazette itself — 27 August 2026. Two days ago this block said, honestly, that we could not trace the widely-quoted “flat 2.75%” figure to any primary source — because FBR’s own advance-tax FAQ page still showed the old tiered table. We have now read the Finance Act 2026 as gazetted (26 June 2026), FBR’s own Withholding Income Tax Rate Card 2027 (issued 11 August 2026), and KPMG’s post-enactment brief. All three agree exactly. These are the rates in force since 1 July 2026:
| Advance tax, Tax Year 2026-27 | Filer / ATL | Non-filer |
|---|---|---|
| §236C — seller, on gross consideration (any value) | 2.75% flat | 11.5% flat |
| §236K — buyer, on fair market value up to PKR 50M | 1.25% flat | 10.5% |
| §236K — FMV PKR 50–100M | 14.5% | |
| §236K — FMV above PKR 100M | 18.5% |
Three things most sites still get wrong. (1) The late-filer category is abolished — the Finance Act 2026 omitted Rule 1A of the Tenth Schedule, so a late filer now pays the same rate as an on-time filer. (2) §236K is not “flat 1.25% for everyone” — only the filer leg was flattened; the non-filer leg keeps its three-tier slab. (3) Sources quoting 1.5% for §236K are citing the June Finance Bill — the National Assembly cut it to 1.25% before passage on 26 June 2026, so anything copied from the budget speech is out of date.
Sources, dated: Finance Act 2026, Gazette of Pakistan Extraordinary Part I, 26 Jun 2026 — First Schedule Part IV, Divisions X & XVIII, and Tenth Schedule Rule 1A (omitted) · FBR Withholding Income Tax Rate Card 2027, DG-WHT, 11 Aug 2026 · KPMG Taseer Hadi & Co., “A Brief of Finance Act 2026”, Jul 2026. Note: FBR’s public overseas FAQ page still displayed the superseded Finance Act 2025 table when we checked on 27 Aug 2026 — do not rely on it. Separately, FBR SRO 644(I)/2026 (16 Apr 2026) sets the Islamabad fair-market values these percentages apply to — e.g. Bahria Enclave Sectors A/B/C at Rs 35,000 per sq yd — we have transcribed the complete sector-by-sector table here; its 7-Aug-2026 amendment SRO 1335(I)/2026 reportedly adds Sector E-8 (primary PDF still being chased).
Unchanged and confirmed: CGT is a flat 15% on property acquired on or after 1 July 2024, no holding-period relief; property acquired before that date keeps the old taper (0% after 2 years for flats, 4 for constructed property, 6 for open plots), fixed by acquisition date. §7E is dead — struck down 7 May 2026 and omitted from 1 July 2026. And a non-resident NICOP/POC holder gets the filer rate even as a non-filer (under 183 days in Pakistan) — a relief most overseas sellers never claim.
The registry / intiqal ka kharcha differs by property type and by whether the seller bought before or after 1 July 2024 — the CGT table further down covers that split. Provincial stamp duty is the part almost nobody has verified live: two of the five entries below (Sindh and Islamabad/ICT) could not be traced to one current primary text as of 12 Sep 2026, and are shown that way rather than guessed.
Your transaction
§236K/§236C/CGT use the higher of the price and the FBR value. Stamp duty, registration, CVT and town fee use the DC/provincial valuation if you give one, else the same higher figure.
Buyer
Provincial charges (buyer side)
Seller
Without an original purchase price we can show which CGT rate applies, not a rupee amount — the gain needs a cost basis.
Buyer — cash needed at registry
Seller — net proceeds
What this does not include. Lawyer fees, agreed commission, possession/utility charges billed separately by a society, and any dues left by a previous owner — none of these are knowable from a province and a price alone, so none are guessed at here.
The rates behind the maths
Every figure, with its source
Federal: capital gains tax, by holding period
| Holding period (bought on/before 30 Jun 2024) | Open plot | Constructed property | Flat |
|---|---|---|---|
| Up to 1 year | 15% | 15% | 15% |
| 1 to 2 years | 12.5% | 10% | 7.5% |
| 2 to 3 years | 10% | 7.5% | 0% |
| 3 to 4 years | 7.5% | 5% | 0% |
| 4 to 5 years | 5% | 0% | 0% |
| 5 to 6 years | 2.5% | 0% | 0% |
| Beyond 6 years | 0% | 0% | 0% |
Bought on/after 1 Jul 2024: flat 15% of the gain for filers regardless of holding period, or 15% of the gain minimum for non-filers (their normal income-tax slab rate if that is higher). Table above transcribed verbatim from KPMG’s post-enactment “A Brief of Finance Act 2026” (Jul 2026), citing s.37(1A), First Schedule Division VIII. Where the source table stops printing a rate for a column (because it had already reached 0%), we render 0% rather than leaving the cell blank.
Provincial: stamp duty, registration, CVT, town fee
| Province / territory | Stamp duty | Registration fee | CVT | Town fee | Source |
|---|---|---|---|---|---|
| Punjab | 1% | not verified — enter your own | not verified — enter your own | not verified — enter your own | Stamp (Amendment) Ordinance 2026 (Punjab Act VI of 2026), Punjab Gazette Extraordinary, 10 Apr 2026, amending Stamp Act 1899 Schedule I. |
| Sindh | not verified — enter your own | not verified — enter your own | not verified — enter your own | not verified — enter your own | — |
| Khyber Pakhtunkhwa | 1% | not verified — enter your own | not verified — enter your own | not verified — enter your own | Khyber Pakhtunkhwa Finance Act 2025 (KP Act XVIII of 2025), in force 1 Jul 2025, substituting Stamp Act 1899 Schedule I Article 6(A). |
| Balochistan | 3% | Rs 1,000 flat | 2% | 1% | Balochistan Board of Revenue's own property e-registry portal. |
| Islamabad (ICT) | not verified — enter your own | not verified — enter your own | not verified — enter your own | not verified — enter your own |
Checked live 12 Sep 2026, primary sources first (Finance Acts / gazettes / official Board-of-Revenue portals). Where a row says “not verified,” it is because either no primary provincial notification could be traced as of 12 Sep 2026, or the sources found genuinely conflicted with no way to tell which is current — in both cases we print nothing and ask you to enter your own figure rather than guess. Full per-province sourcing is on each province’s own page, linked below.
Sources, dated.
- Finance Act 2026, Gazette of Pakistan Extraordinary Part I, 26 Jun 2026 — First Schedule Divisions X & XVIII (§236C/§236K) and Division VIII (CGT s.37(1A)).
- FBR Withholding Income Tax Rate Card 2027, DG-WHT, 11 Aug 2026.
- KPMG Taseer Hadi & Co., “A Brief of Finance Act 2026”, Jul 2026 (s.37(1A) CGT taper table).
- Punjab Gazette Extraordinary, 10 Apr 2026 — Stamp (Amendment) Ordinance 2026 (Punjab Act VI of 2026): full text.
- Khyber Pakhtunkhwa Finance Act 2025 (KP Act XVIII of 2025), effective 1 Jul 2025: full text.
- Balochistan Board of Revenue property e-registry portal, fetched 12 Sep 2026: balochistan-zameen.gob.pk.
- Sindh Finance Act 2025 (Sindh Act XVI of 2025), read in full 12 Sep 2026 — no Conveyance-article change found: full text.
- CDA notification No. CDA EM-1/Admin/2025/9576 (1 Jul 2025) and its reported reduction, via Dawn, 8 Jul 2025: dawn.com/news/1922017; reduction reported by ICCI, 10 Apr 2026: icci.pk (secondary reporting; primary CDA board record not retrieved).
Asked constantly
Registry cost questions, answered straight
Two federal charges apply everywhere: §236K advance tax on the buyer (flat 1.25% for filers, 10.5–18.5% by value for non-filers) and §236C on the seller (flat 2.75% filer, 11.5% non-filer). On top of that, the province adds its own stamp duty, registration fee, CVT and/or town tax — rates that differ by province and, for two of the five, could not be confirmed to a single current primary source as of 12 Sep 2026. Use the calculator above with your own province's verified or entered rate.
Because we would rather show nothing than a wrong number. Sindh's current Conveyance stamp-duty percentage and Islamabad/ICT's stamp duty could not be traced to one primary provincial notification as of 12 Sep 2026 — the public sources genuinely conflict. Where that happened we left the field for you to enter, with the conflicting figures we did find written out below the table.
On the higher of the two, normally using the DC/provincial valuation where one exists (the FBR value is used for the federal §236K/§236C/CGT calculations). Confirm the exact figure for your plot at the Sub-Registrar or society transfer desk before budgeting.
For the federal §236K and §236C legs, yes — non-resident NICOP/POC holders get the filer rate under Clause 111AC even without being on the Active Taxpayer List, applied for through FBR's Overseas Pakistanis portal before the transaction. Whether that relief extends to provincial stamp duty is not documented anywhere we could find — budget for the standard rate there.
Buyer ko §236K (filer 1.25%, non-filer 10.5–18.5%) aur province ki apni stamp duty/CVT/town tax deni parti hai; seller ko §236C (filer 2.75%, non-filer 11.5%) aur CGT. Upar calculator me apne province aur asal numbers daal kar dekh lein — jahan rate verify nahi ho saka wahan field khali chhori gayi hai, guess nahi lagaya gaya.
Last verified: 2 September 2026. Figures compiled from public market sources and official schedules on that date. Rates move — WhatsApp for today's number.
Want the exact number for one specific plot?
Send me the province, sector, size and the price you have been quoted. I will come back with the real FBR/DC value, the correct provincial rate, and what it lands at before you commit to anything.