Property Transfer Tax in Pakistan: Buyer & Seller Rates
Buying or selling property in Pakistan means transfer tax — and the rate depends on whether you are the buyer or the seller, and whether you are a filer. This guide shows the calculator's simplified rates, with worked examples.
Try it yourself: Property Transfer Tax Calculator — enter your property value, role and filer status.
The formula
Tax payable = property value × applicable rate. The rate depends on two things: your role and your filer status.
| Role | Filer | Non-filer |
|---|---|---|
| Buyer | 3% | 6% |
| Seller | 3% | 5% |
Worked examples: Rs 20,000,000 property
- Buyer, filer: 3% × Rs 20,000,000 = Rs 600,000.
- Buyer, non-filer: 6% × Rs 20,000,000 = Rs 1,200,000.
- Seller, filer: 3% × Rs 20,000,000 = Rs 600,000.
- Seller, non-filer: 5% × Rs 20,000,000 = Rs 1,000,000.
Filer status alone saves the buyer Rs 600,000 on this property — which is why the Filer vs Non-Filer Guide is worth reading before a transfer.
Assumptions behind these figures
- These are the calculator's simplified rates: one rate per role and filer status. Real transfers can also involve provincial stamp duty, CVT, registration fees and area-specific rates that this calculator does not itemise.
- The rate applies to the property value you enter — use the declared/registry value for your transfer.
- Filer means appearing on the FBR Active Taxpayer List for the relevant tax year.
Common mistakes
- Budgeting only for the transfer tax. Stamp duty, registration and agent costs sit on top of this figure.
- Using the wrong role. Buyer and seller rates differ for non-filers (6% vs 5%) — pick your actual role.
- Assuming filer status without checking. Confirm you are on the Active Taxpayer List before relying on the filer rate.
- Treating the estimate as the final demand. The registrar's calculation at transfer time is what counts.
Source and date note
Rates verified: October 2026, against the Property Transfer Tax Calculator's simplified rates. Source: the calculator's own simplified 2026 rates — TODO for the owner: confirm the official FBR + provincial schedule and registrar fees so this guide can cite them. Verify your transfer's taxes with FBR and your registrar before proceeding. This guide is general information only, not tax advice.
Reviewed by [MY NAME — one-line credential]
Last updated: October 2026. This guide explains the calculator's formula and worked examples; it is general information, not personal financial or tax advice.
Related calculators
- Property Transfer Tax Calculator — your own property's transfer tax.
- Filer vs Non-Filer Tax Calculator — how filer status changes withholding tax.
- Construction Cost Estimator — grey and finished house cost per marla.
- Marla / Kanal Converter — land units for property deals.
- Home Loan Calculator — monthly payment for a house purchase.