Property Income Tax Calculator

Pakistan Property Income Tax Calculator

Fiscal Year 2025-2026 (FY 2025-26) – FBR and Provincial Estimates

Credit: Muhammad Rizwan Sukhera | CEO - Raza Group

📐 1. Area Conversion (Marla & Kanal)

Total Area in Square Feet (Sq. Ft.):

Converted Area Results
Size in Marla:	0.00
Size in Kanal:	0.00
Size in Sq. Yards:	0.00
Size in Sq. Meters:	0.00

Conversion Factors: 1 Marla = 272.25 Sq. Ft. | 1 Kanal = 5,445 Sq. Ft. (20 Marla)

🏛️ 2. Federal Property Taxes (FBR)

2.1. 🏗️ Builder / Developer Fixed Income Tax (Section 100D)

Project Type: Builder - Residential (<3000 sq ft) Builder - Residential (≥3000 sq ft) Builder - Commercial Developer - Plot

City Tier: Tier 1: Karachi, Lahore, Islamabad Tier 2: Hyderabad, Multan, Faisalabad, etc. Tier 3: Other Urban Areas

Project Size (sq. ft.):

Rate Per Unit	Annual Tax Due (PKR)
Rs. 80 / sq. ft.	0.00

This is a **Final Tax** liability calculated under the optional **Fixed Tax Regime (FTR)** for the construction/development period.

2.2. 🧾 Property Withholding Tax (WHT) - Transactional

Transaction Type: Advance Tax on Purchase (Sec 236K) Advance Tax on Sale (Sec 236C)

Taxpayer Status: Filer (Active Taxpayer List) Late Filer Non-Filer

Fair Market Value (FMV) in PKR:

Tax Type	Applicable Rate	**WHT Amount Due (PKR)**
WHT on Purchase (Sec 236K)	2.00%	0.00

WHT is calculated on the **FMV**. This is an **Adjustable Tax** (Advance Tax). Rates vary significantly based on value slab and Filer status.

2.3. 🏠 Deemed Rental Income Tax (Sec 7E) - Annual

Property Fair Market Value (FMV) in PKR:

Exemption Status: Taxable (Exceeds PKR 25M) Exempt (One self-owned residential property) Exempt (Other specific exemptions apply)

Description	Calculation	**Annual Tax Due (PKR)**
Taxable FMV (Above 25M):	0.00
Applicable Rate:	1.00%
TOTAL SEC 7E TAX:	0.00

This tax is 20% of the assumed 5% rental income (effectively **1% of FMV** above the **PKR 25 million** threshold).

2.4. 💰 Capital Gains Tax (CGT) on Property Sale

Gross Sale Value (PKR):

Acquisition Cost (PKR):

Acquisition Date (Assumed Sale Date: 2025-07-01):

Property Type: Open Plot Constructed Property/House Flat/Apartment

Description	Value/Rate
Taxable Capital Gain:	0.00
Holding Period (Years):	N/A
Applicable CGT Rate:	N/A
TOTAL CGT DUE:	0.00

CGT is calculated on the **Capital Gain**. Rates decrease based on holding period (up to 5 years) for properties acquired after July 1, 2024.

3. 📜 Provincial/Local Transaction Cost Estimates (Buyer)

Property Valuation for Tax (PKR):

Estimated Stamp Duty Rate (%):

Estimated Registration Fee Rate (%):

Estimated Costs (PKR)
Stamp Duty (Provincial):	0.00
Registration Fee (Provincial):	0.00
Local Council/TMA Tax (Est.):	20,000
TOTAL ESTIMATED PROVINCIAL COST:	0.00

Provincial taxes (**Stamp Duty: 1%-3%**, **Registration Fee: ~0.5%**, **Annual UIPT**) are **highly variable** by province and city zone. Use the input fields to adjust estimated rates based on your location.

⚠️ Disclaimer

General Property & Tax Disclaimer

This document and the calculations/information contained within are for informational and illustrative purposes only and should not be considered legal, financial, or tax advice.

Accuracy and Currency: The tax rates (Federal and Provincial) mentioned are based on available public information, budgetary proposals, and financial acts (such as the Finance Act) up to the latest known update for the Fiscal Year 2025-2026. These rates, exemptions, and calculation methodologies are subject to change by legislative, governmental, or judicial action at any time without prior notice.

Specific Advice Required: Property laws, valuation methods, and tax applicability (especially for UIPT, Stamp Duty, and FBR's filer/non-filer status) are highly specific to the exact location (Province, city, zone, cantonment area), type of property (residential, commercial, agricultural), and the taxpayer's status (Filer/Non-Filer). The rates for **Advance Tax on Purchase (Sec 236K)**, **Advance Tax on Sale (Sec 236C)**, **Capital Gain Tax (CGT)**, and **Deemed Rental Income Tax (Sec 7E)** are particularly complex and dependent on property value slabs and taxpayer classification.

User Responsibility: You are strongly advised to consult with a qualified legal professional, tax consultant, or chartered accountant in Pakistan and the respective Provincial Excise & Taxation Department before making any property investment, sale, or purchase decisions. The creators of this document are not liable for any financial loss or legal consequences arising from the use of this information.