Headline changes
| Measure | Finance Act 2026 rate/change |
|---|---|
| Advance tax on purchase under Section 236K | 1.25% of fair market value |
| Advance tax on sale or transfer under Section 236C | 2.75% of gross consideration |
| Section 7E deemed-income tax | Omitted |
What property customers should do
Tax treatment can vary by filer status, transaction structure, exemptions, and subsequent rules. Buyers and sellers should verify the current FBR position and obtain professional tax advice before relying on a headline rate.
For Royal Swiss Housing booking or account information, contact HRL Housing directly; tax guidance should come from a qualified adviser or the Federal Board of Revenue.



