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.
Short answer: FY 2026-27 plot buying costs: §236K 1.25% filer vs up to 18.5% non-filer, ~1% stamp duty, transfer fees, Clause 111AC overseas relief — with worked examples.
Direct line: Muhammad Hasnain, plot specialist for Bahria Enclave & DHA Margalla Enclave — WhatsApp 0300 0399322. Verified before you pay; drawbacks in writing.
The sticker price is never the landed cost — and in 2026 the gap between a prepared buyer and an unprepared one is wider than ever, because the Finance Act 2026 rewrote the buyer's tax table. The short version: filers (and overseas NICOP holders who claim their relief) now pay a flat 1.25% advance tax; non-filers pay 10.5% to 18.5%. Same plot, same price — a tax bill that differs by a factor of ten.
| Charge | Rate | Note |
|---|---|---|
| Advance tax — buyer (§236K) | Filer: flat 1.25% of FMV | Settled 27-Aug-2026 from the Finance Act 2026 gazette (Division XVIII) and FBR's WHT Rate Card 2027: filers pay a flat 1.25% at any value. Non-filers still pay the 10.5/14.5/18.5% slab. Late-filer category abolished. |
| Advance tax — buyer, non-filer | 10.5% – 18.5% by value slab | ≤5 Cr: 10.5% · 5–10 Cr: 14.5% · above: 18.5%. Being on the FBR Active Taxpayer List is worth real money. |
| Overseas relief (Clause 111AC) | Filer rates without being a filer | Non-resident NICOP/POC holders get filer rates under §236C/236K — apply via the FBR portal's Overseas Pakistanis route before the transaction. |
| Advance tax — seller (§236C) | Filer: flat 2.75%, non-filer 11.5% | Settled 27-Aug-2026 from the Finance Act 2026 gazette (Division X): a genuinely flat 2.75% for filers and 11.5% for non-filers at any value, slabs and late-filer tier gone. The dated verification trail is on the taxes guide. |
| Stamp duty (ICT) | ≈1% of recorded value | Reduced by recent finance measures; e-stamping is now mandatory in ICT. Confirm the current rate at the sub-registrar before payment. |
| Society transfer fee | By project & size | Bahria Enclave: Rs 73,200 (5M) to Rs 304,920 (2K) per the last published schedule. DHA Margalla Enclave: Rs 77,000 – 1,91,000 + Rs 25,000 processing/set. |
| Our commission | Standard market rate, disclosed | Told to you before we start — never baked silently into a quoted price. |
Two structural points people miss. First, taxes are computed on FBR/recorded values, not your negotiated price — the recorded value is usually well below market, which softens the percentages. Second, the filer test is checked at transaction time: getting onto the Active Taxpayer List (or filing the Clause 111AC overseas application) is worth doing weeks before transfer day, not at the counter.
Separate from government taxes, the society charges its own transfer fee. Bahria Enclave's last published dealer schedule (effective Oct 2022 — confirm current at the office):
| Size | Transfer fee | Possession | Utility connection |
|---|---|---|---|
| 5 Marla | Rs 73,200 | Rs 108,000 | Rs 117,000 |
| 8 Marla | Rs 106,920 | Rs 129,600 | — |
| 10 Marla | Rs 147,450 | Rs 151,200 | — |
| 1 Kanal | Rs 248,700 | Rs 237,600 | Rs 408,000 |
| 2 Kanal | Rs 304,920 | Rs 280,800 | — |
Full schedule with commercial possession charges and the maintenance-bill reality: Bahria Enclave transfer fee & charges guide.
DHA Margalla Enclave publishes Rs 77,000 (5M) / Rs 1,77,000 (10M) / Rs 1,91,000 (1K) plus Rs 20,000 processing and Rs 5,000 transfer-set per plot.
Overseas buyers: you do not need to become a filer. Clause 111AC gives non-resident NICOP/POC holders the filer rates — applied for through the FBR portal's Overseas Pakistanis route before the transaction. We prepare this as standard; most buyers who miss it simply never knew it existed.
Work out your own number. The plot cost calculator puts all of this together for a specific plot — land price, society transfer fee, §236K at your real status, and ICT stamp duty — charged on the FBR value the way FBR actually charges it.
§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.
This guide covers the buyer’s stack. Selling instead? The seller-side rate is the one in dispute above; the CGT regime is not — both are worked through in the seller’s tax guide. Building after you buy? Start with the 2026 construction cost guide.
Figures reflect FY 2026-27 rules as publicly reported on 2 September 2026; recorded values are estimates for illustration. Confirm current rates with FBR/your tax adviser before transacting — rules change at every budget.
If you are on the Active Taxpayer List: 1.25% advance tax (§236K) on the FBR/recorded value, plus roughly 1% ICT stamp duty, plus the society transfer fee. If you are NOT a filer: 10.5% to 18.5% §236K by value slab. Overseas NICOP/POC holders get filer rates via Clause 111AC.
On the FBR/recorded (DC) value, which is typically well below the market price you actually pay. That is why a 72-Lac plot can carry a filer tax bill of under a lac. The recorded value differs by society and size — we compute it per deal before you commit.
Sellers pay §236C advance tax — 2.75% filer, 11.5% non-filer. It matters to you because a non-filer seller sometimes tries to pass that cost into the price. Knowing both sides of the tax table is negotiating leverage; we put it on the table explicitly.
Websites quote three different '5 Marla prices' for Margalla Enclave — 1.55 Crore, 1.8 Crore, even 2.1 Crore — and none explains why. Here is what each number actually is and which one you would pay.
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.
Sector letters are not a price ranking — development stage is. A sector-by-sector read of where the risk sits and where the value is, from A's certainty premium to O's litigation caveat.
Send budget, purpose and timeline. The reply names sectors, not slogans.