Transaction

    Property WHT Calculator

    Advance tax at purchase/sale of immovable property.

    Default tax year: Tax Year 2026Section 236K purchase bands: 1.5% / 2% / 2.5% ATL for TY2026.Section 236C sale bands: 4.5% / 5% / 5.5% ATL for TY2026.

    FBR - Finance Acts

    Latest annual federal amendments.

    Income Tax Ordinance, 2001

    Primary legal text for direct taxes.

    FBR IRIS Portal

    Return filing, e-payments and verifications.

    Active Taxpayer List (ATL)

    Filer/non-filer status verification.

    Withholding Tax Rates

    Official withholding rates page (updated by FBR).

    DG Withholding Taxes - Resources

    Rate cards, circulars and property valuation tables.

    Withholding Tax Forms

    Official withholding statements/forms.

    Inputs

    Configure your scenario

    Only property withholding tax will be calculated.

    Rs 1,500,000
    05 M10 M15 M20 M25 M

    Active tax filer

    Filer/non-filer rates apply where relevant.

    Tax base

    Rs 1,500,000

    Department tax

    Rs 22,500

    After tax value

    Rs 1,477,500

    Effective 1.5%

    By department

    Selected department estimate

    Tax Year 2026

    Property Withholding Tax

    Section 236K purchase - ATL rate

    Rs 22,500

    Source: ITO 2001 — Sections 236C / 236K

    Assumption: Bands 1.5%-5.5% (ATL) / 10.5%-18.5% (non-ATL) by transaction value.

    Sources & Act reference

    Statutory citations and modelling notes

    Property Withholding Tax

    ITO 2001 — Sections 236C / 236K

    Bands 1.5%-5.5% (ATL) / 10.5%-18.5% (non-ATL) by transaction value.

    Rule trace

    Applied rule and official references

    Applied rule id: wht-property-punjab-v1

    Smart insight

    Estimated Property Withholding Tax for Tax Year 2026 is Rs 22,500.

    Estimates only. Verify with latest Finance Act and official jurisdiction notifications before filing or payment.

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