Property Advance Tax (236K & 236C) Calculator 2025
Determine the withholding tax payable when buying or selling immovable property in Pakistan for the Tax Year 2025.
Advance Tax on Purchase (Section 236K)
| Property Value | Filer | Late Filer | Non-Filer |
|---|---|---|---|
| Up to 50 Million | 3% | 6% | 12% |
| 50M - 100 Million | 3.5% | 7% | 16% |
| Over 100 Million | 4% | 8% | 20% |
Advance Tax on Sale (Section 236C)
Sellers are also liable to pay advance tax. For Non-Filers, the rate has been increased to 10% regardless of the property value, whereas Filers pay significantly less (typically 3%).
Pro Tip
These taxes are adjustable against your final income tax liability when you file your annual return.