- By Mian Property Dealer Admin
- •
- 10 Sep 2026
- •
- Legal & Tax Advice
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- 192 Views
Understanding FBR Property Taxes in Pakistan: Buyer and Seller Breakdown
Everything you need to know about Section 236C, Section 236K, filer vs non-filer tax rates, and capital value tax in Punjab.
Staying compliant with federal and provincial property taxes is vital for every investor. The Finance Act has introduced distinct slabs for Active Taxpayers (Filers) and Non-Filers that directly affect transaction costs.
Advance Tax on Purchase (Section 236K)
Active filers pay significantly lower withholding rates compared to non-filers when acquiring immovable property. Becoming an active tax filer before purchasing property can save millions of rupees on 1 Kanal and commercial transactions.
Advance Tax on Sale (Section 236C)
Sellers are subject to advance tax based on their holding period and filer status. Proper documentation and FBR payment challans (CPR) are mandatory during society transfer sessions.
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Legal & Tax Advice
