Verified from the Finance Act 2026 gazette: §236C flat 2.75% filers / 11.5% non-filers, late-filer tier abolished; CGT 15% flat on post-2024 purchases; §7E repealed. Worked examples and the overseas seller's route.
Short answer: Finance Act 2026: §236C now flat 2.75% filer / 11.5% non-filer, CGT 15% flat on post-2024 buys, §7E repealed. Worked seller examples and the overseas route.
Direct line: Muhammad Hasnain, plot specialist for Bahria Enclave & DHA Margalla Enclave — WhatsApp 0300 0399322. Verified before you pay; drawbacks in writing.
Almost every Pakistani property site tells you the seller’s §236C rate is a flat 2.75% for filers — and almost none of them can tell you where that number comes from. We flagged our own copy on 25 August because we could not trace it to a primary source; on 27 August we read the Finance Act 2026 gazette itself and closed the question. The verified table, the sources, and the two things most sites still get wrong are below — dated, so you can see exactly when we knew what.
§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— the National Assembly cut it to 1.25% before passage on 26 June 2026, so anything copied from the budget speech is out of date.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 rest of this guide works through the seller’s position — the CGT regime, the acquisition-date rule that decides which regime you are in, and the §236C-is-adjustable mechanic that most sellers miss. Every percentage below now carries the gazette behind it.
| Charge | Rate (FY 2026-27) | Note |
|---|---|---|
| §236C advance tax | 2.75% filer · 11.5% non-filer | Withheld at transfer; flat on consideration — slabs and the late-filer tier abolished by Finance Act 2026 (Division X) |
| Capital Gains Tax | 15% flat (filer) | Property acquired on/after 1 Jul 2024, any holding period; non-filers 15–45% by income slab |
| Society transfer side | NDC + dues | No Demand Certificate before transfer; buyer normally pays the society transfer fee |
Two mechanics matter as much as the rates. CGT is charged on the gain (sale price minus cost), but FBR compares your declared price against its own notified value and uses the higher — under-declaring does not work. And §236C is adjustable while CGT is final: the 2.75% withheld at transfer is a credit against your final CGT bill, not an extra tax on top — but only if you file and claim it. Non-filers lose that credit mechanism along with the lower rate.
Non-resident NICOP/POC holders get the filer §236C rate without becoming filers, through FBR’s overseas-verification route (the same Clause 111AC machinery our overseas buyers’ guide covers on the buy side). Whether that clause extends to CGT itself is not clearly documented — we treat CGT as payable at standard rates and have each case confirmed by a tax adviser before the seller commits to a price. Also gone in 2026: §7E deemed-income tax was repealed after constitutional challenge — one less annual charge on held plots, and one more reason old guides mislead.
Selling through us: before we list your plot, you get the full net-proceeds math in writing — §236C at your actual status, the CGT regime your purchase date puts you in, society NDC and dues — so the price you accept is the price you keep. Start at sell your plot.
Rates verified 27 Aug 2026 against the Finance Act 2026 gazette (26 Jun 2026) and FBR’s Withholding Tax Rate Card 2027 (11 Aug 2026) — the dated trail is in the note above. Confirm with your adviser on the day, and re-confirm after every federal budget.
From Sector A’s finished streets to Sector O’s entry tickets — 5 Marla to 4 Kanal, file to allotment to possession — we keep live options in all sixteen sectors, plus DHA Margalla Enclave ballots, files and resales. Buying, selling, or exchanging: one WhatsApp message gets you today’s real options, with verification built in before any token moves.
Filers: a flat 2.75% §236C advance tax withheld at transfer (adjustable), plus Capital Gains Tax — 15% flat on the gain if you bought on/after 1 July 2024, or the old tapering rates (reaching 0% after 6 years) if you bought earlier. Non-filers: 11.5% withholding and 15–45% CGT. The old 4.5–5.5% slabs and the late-filer tier were abolished by Finance Act 2026 — verified from the gazette.
On your gain — sale price minus documented cost — but FBR compares the declared price with its own notified value and taxes the higher. Keep the purchase deed, payment proofs and improvement receipts: every documented rupee of cost directly reduces the 15% taxable gain.
Not if you use the overseas verification route: non-resident NICOP/POC holders get the filer 2.75% §236C rate via the FBR portal (Clause 111AC machinery) without joining the ATL. CGT itself applies at standard rates. We prepare the verification before listing, so the withholding at transfer day is the small number, not the 11% one.
Filer ho to transfer par 2.75% §236C katega (jo baad me CGT me adjust hota hai) aur munafe par 15% CGT — agar plot 1 July 2024 ke baad kharida tha. Us se pehle ka kharida plot purane system me hai jahan 6 saal baad CGT sifar ho jata hai. Non-filer ke liye 11.5% withholding hai — bechne se pehle ATL par aana is transaction ka sab se bara munafa hai.
Sticker price is never the landed cost. §236K at 1.25% (filer) vs up to 18.5% (non-filer), ~1% stamp duty, society transfer fees — totalled for real 5 Marla, 10 Marla and 1 Kanal examples.
There is no inheritance tax in Pakistan — the cost is in the process. NADRA succession certificates (Rs 10–20k, 15–30 days), wirasat intiqal at the society office, hiba between relatives, and the overseas-heir route.
The five-check verification we run before every token: record match, litigation, dues, physical level, and stage-of-title. Plus the Bahria Enclave / Margalla Enclave fake-file patterns and the scams that target overseas buyers.
Send budget, purpose and timeline. The reply names sectors, not slogans.