Finance Act 2026 rewrote the seller's table: §236C flat 2.75% for filers, ~11% non-filers; CGT 15% flat on post-2024 purchases; §7E repealed. Worked examples and the overseas seller's route.
Finance Act 2026 quietly rewrote the seller’s tax table, and most of the internet still quotes the old one. Effective 1 July 2026: the old value-based §236C slabs are gone — sellers on the Active Taxpayer List (and verified overseas NICOP/POC holders) pay a flat 2.75% advance tax on the sale; non-filers pay roughly 11%. The separate “late-filer” punishment category was withdrawn. If a guide quotes you 4.5–5.5% slabs, it is describing last year’s law.
| Charge | Rate (FY 2026-27) | Note |
|---|---|---|
| §236C advance tax | 2.75% filer · ~11% non-filer | Withheld at transfer; flat on consideration — slabs abolished by Finance Act 2026 |
| 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 Also gone in 2026: §7E deemed-income tax was repealed after constitutional challenge — one less annual charge on held plots, and one more reason old guides mislead.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 per Finance Act 2026 (effective 1 Jul 2026) as publicly reported; confirm with FBR/your adviser before transacting — 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 fifteen 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% withholding and 15–45% CGT. The old 4.5–5.5% §236C slabs were abolished by Finance Act 2026.
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% 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.