Property Tax Calculator 2026-27 — CGT & WHT Guide
In Pakistan, both buying and selling property are taxed. And the tax changes dramatically depending on whether or not you are a filer. This complete guide explains exactly how Capital Gains Tax (CGT) and Withholding Tax (WHT) are calculated, with real examples — so you can know your exact tax before a property transaction.
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Both CGT and WHT — enter the property value, select the holding period, and get the result instantly.
1. What Kinds of Tax Apply to Property in Pakistan?
2 separate federal taxes apply to property transactions in Pakistan — you need to understand both:
Capital Gains Tax (CGT)
- • Charged on selling a property
- • Only on the profit (gain) — not on the full price
- • For property bought before 1 July 2024, the rate changes with the holding period
- • For newer property the rate is a flat 15% — the holding period does not matter
Withholding Tax (WHT)
- • Charged on both purchase and sale
- • On the full transaction value
- • A big difference between filer and non-filer
- • Advance tax — adjusted in the return
Note: both of these are FBR federal taxes. Provincial property tax (Sindh's or Punjab's excise tax) is separate — it is charged by local government and is not covered in this guide.
2. Capital Gains Tax (CGT) — Rates by Holding Period
The CGT rate depends on two things: when the property was acquired, and what type it is — open plot, constructed property or flat. The holding period applies only to older property:
| Holding Period | Open plot | Constructed property | Flat |
|---|---|---|---|
| Under 1 year | 15% | 15% | 15% |
| 1 – 2 years | 12.5% | 10% | 7.5% |
| 2 – 3 years | 10% | 7.5% | 0% |
| 3 – 4 years | 7.5% | 5% | 0% |
| 4 – 5 years | 5% | 0% | 0% |
| 5 – 6 years | 2.5% | 0% | 0% |
| Over 6 years | 0% | 0% | 0% |
This table applies only to property acquired on or before 30 June 2024 — columns (3), (4) and (5) of Division VIII. The three property types have different ladders: a flat reaches 0% after 2 years, constructed property after 4 years, and an open plot after 6 years. Once a column reaches 0%, it stays at 0% from then on.
Property acquired on or after 1 July 2024 — the holding period does not matter at all
Column (6) of Division VIII is different: if the property was acquired on or after 1 July 2024, the rate is 15% for a person on the Active Taxpayers’ List on the date of disposal — whether the property was held for 1 year or 10. For someone not on the ATL, the normal rates of Division I (individuals and AOPs) or Division II (companies) apply, and the statute says that for individuals and AOPs the rate cannot be less than 15% of the gain — so this is a minimum, not the final figure.
3. WHT Rates — Filer vs Non-Filer
In property WHT, the difference between filer and non-filer is dramatic:
| Transaction | Filer Rate | Non-Filer Rate |
|---|---|---|
| Property Purchase (§236K) | 1.25% | 10.5% (≤Rs 50M) · 14.5% (Rs 50–100M) · 18.5% (>Rs 100M) |
| Property Sale (§236C) | 2.75% | 11.5% |
4. Real Examples — Tax at Different Property Values
Example 1 — Buying a Rs 50 Lakh Property (Filer)
Property Value
Rs 50,00,000
WHT (1.25% Filer)
Rs 62,500
WHT (10.5% Non-Filer)
Rs 5,25,000
✅ Being a filer saves Rs 4,62,500 on this one transaction alone!
Example 2 — A Rs 1 Crore Property — CGT Calculation
An open plot bought before 1 July 2024 — bought for Rs 60 lakh and sold for Rs 1 crore, a Rs 40 lakh profit. Only in this situation does the holding period change the rate:
| Holding Period | CGT Rate (open plot) | CGT Amount |
|---|---|---|
| Under 1 year | 15% | Rs 6,00,000 |
| 1 – 2 years | 12.5% | Rs 5,00,000 |
| 3 – 4 years | 7.5% | Rs 3,00,000 |
| Over 6 years | 0% | Rs 0 ✅ |
Waiting 6 years on the open plot saved Rs 6,00,000 in CGT. But had the same plot been bought on or after 1 July 2024, this table would not apply at all — the rate would be a flat 15% (Rs 6,00,000), however long you held it. And had it been constructed property, it would be 5% at 3 – 4 years; a flat would be 0% after just 2 years.
Example 3 — Rs 2 Crore Property Sale — Complete Tax Picture
An open plot bought before 1 July 2024: bought for Rs 1.2 crore and sold for Rs 2 crore after 3 – 4 years — a Rs 80 lakh profit.
CGT (7.5% — open plot, 3 – 4 years)
Rs 6,00,000
Rs 80L profit × 7.5%
WHT on Sale (Filer 2.75%)
Rs 5,50,000
Rs 2 crore × 2.75%
Total Tax (Filer)
Rs 11,50,000
CGT Rs 6,00,000 + WHT Rs 5,50,000
Total Tax (Non-Filer)
Rs 29,00,000
WHT 11.5% (Rs 23,00,000) + CGT Rs 6,00,000
CGT is the same for filers and non-filers — the difference is only in WHT. Had this plot been bought on or after 1 July 2024, CGT would be 15% (Rs 12,00,000).
Work Out Your Property's Exact Tax
Enter the purchase price, sale price and holding period. Both CGT and WHT, instantly.
5. Why Filer Status Matters for Property
Filer Benefits
- ✅ WHT of only 1.25% on purchase and 2.75% on sale
- ✅ WHT is adjustable — claimed in the return
- ✅ CGT rates are the same, but WHT is much lower
- ✅ A saving of Rs 9.25 lakh on a Rs 1 crore property purchase
- ✅ You can get a refund if too much was deducted
What Non-Filers Lose
- ❌ Purchase WHT of 10.5%–18.5% (depending on value) — 8 to 15 times the filer rate; sale WHT 11.5%
- ❌ A heavy extra cost on every property transaction
- ❌ Lakhs in extra tax across multiple properties
- ❌ A larger amount stays tied up with FBR all year — §236C and §236K are both advance tax, so you have to file a return to get it back
- ❌ A higher risk of FBR audit
Clear up one misconception: whether a deduction is adjustable or final is decided by the section it is deducted under — not by being a filer or non-filer. §236C and §236K are both advance tax, so a non-filer's deduction is also adjusted in the return. The non-filer's real loss is the rate, and having a large amount tied up all year. (By contrast, the deduction on bank profit under §7B/§8 is final — for both.)
How to become a filer — free step-by-step guide →
6. Overseas Pakistanis — Property Purchase Guide
If you want to buy property in Pakistan from abroad, your withholding tax depends on whether you are resident in Pakistan for that tax year — not on whether you pay through a Roshan Digital Account:
| Your Situation | WHT Rate | Note |
|---|---|---|
| Non-resident with NICOP / POC — on the ATL or not | 1.25% purchase · 2.75% sale | Clause (111AC), Part IV of the Second Schedule: the non-filer rates do not apply |
| Resident for the tax year, on the ATL | 1.25% purchase · 2.75% sale | Same as any local filer |
| Resident for the tax year, not on the ATL | 10.5%–18.5% purchase · 11.5% sale | Avoid this — become a filer first |
Clause (111AC) covers withholding tax on the purchase and the sale only. Capital gains tax on a sale is worked out the same way as for anyone else.
7. How to Use the Property Tax Calculator
- Open taxcalcpk.com/property-tax-calculator
- CGT Tab: enter the purchase price, sale price and holding period — the CGT amount and rate appear instantly
- WHT Tab: enter the transaction value, select purchase or sale, and select your filer status — the WHT and savings appear. A non-resident with a NICOP or POC turns on “Non-resident with NICOP / POC”
- Filer Savings: the calculator automatically shows how much you save as a filer compared with a non-filer
8. FAQ — Property Tax Pakistan 2026-27
How much tax applies to property in Pakistan in 2026-27?
Two separate federal taxes apply to property. (1) Capital Gains Tax (CGT) — only on the seller's profit, under Division VIII of the First Schedule. (2) Withholding Tax (WHT) — on the full transaction value: for a filer, 1.25% on purchase (Section 236K) and 2.75% on sale (Section 236C); for a non-filer, 10.5% on purchase (up to Rs 50 million), 14.5% (Rs 50-100 million) or 18.5% (above Rs 100 million), and 11.5% on sale. Provincial property tax is not covered in this guide — it is a separate local government tax.
What is Capital Gains Tax (CGT) on property in Pakistan?
CGT is charged on the profit (gain) from selling a property, not on the full sale price. Division VIII decides the rate, and it depends on two things. If the property was acquired before 1 July 2024, the rate falls with the holding period, and the ladder changes with the property type. If it was acquired on or after 1 July 2024, the holding period does not matter at all — the rate is a flat 15% for a person on the Active Taxpayers List on the date of disposal; anyone else pays the Division I or II rates, but for individuals and AOPs not less than 15%.
Is CGT the same for a plot, a constructed house and a flat? Does it fall to zero after 6 years?
No, the three are not the same — Division VIII has three separate columns. For example, at 2 to 3 years an open plot is 10%, constructed property 7.5%, and a flat 0%. The time to reach zero also differs: a flat after 2 years, constructed property after 4 years, and an open plot after 6 years. So "zero after 6 years" is true only for an open plot. And all of this applies only to property acquired before 1 July 2024; for property acquired after that, waiting brings no benefit and the rate stays a flat 15%. Commercial property may be a different case — confirm with a tax practitioner.
How different is property WHT for filers and non-filers in Pakistan?
The difference is very large. A filer pays 1.25% on purchase and 2.75% on sale. A non-filer pays purchase WHT of 10.5% (up to Rs 50 million), 14.5% (Rs 50-100 million) or 18.5% (above Rs 100 million) depending on the property value, and sale WHT of 11.5%. On a Rs 1 crore property purchase the difference is Rs 925,000. Note that CGT is the same for filers and non-filers — filer status changes only the WHT.
Do I have to pay both CGT and WHT on one transaction?
On a sale, yes, both apply: CGT on the profit and WHT on the full sale value. On a purchase only WHT applies, because CGT falls on the seller. The calculator works out each in its own tab.
Is CGT charged if I sell a property at a loss?
No. CGT applies only to a capital gain (profit), so if the sale price is below the purchase price, no CGT arises. But WHT is charged on the transaction value, so it is deducted even on a loss-making sale.
Which tax applies to the difference between the registry value and the market value?
FBR uses its own valuation (DC rates), which is often lower than the market value. WHT and CGT are both calculated on the DC rate or the actual sale price — whichever is higher. Avoid undervaluation, because FBR actively monitors these transactions.
Is CGT charged when selling inherited property?
CGT on inherited property arises when you sell it, but the date from which the holding period runs — the date of inheritance or the original purchase — depends on the documentation and is case-specific. We are not publishing a general rule on this; get guidance from your tax practitioner.
How much tax do overseas Pakistanis pay when buying property in Pakistan?
It depends on residence, not on the payment method. A non-resident holding a NICOP or Pakistan Origin Card pays the filer rates — 1.25% on purchase and 2.75% on sale — whether or not they are on the ATL, under clause (111AC) of Part IV of the Second Schedule. An overseas Pakistani who is resident for the tax year pays like any local buyer: filer rates if on the ATL, non-filer rates (10.5%–18.5% purchase, 11.5% sale) if not. Buying through a Roshan Digital Account gives no special rate. Clause (111AC) covers withholding tax only; capital gains tax on a sale is worked out the usual way.
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CGT and WHT in their own tabs — purchase or sale, filer or non-filer. Free, no signup required.
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