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Pakistan Budget 2026-27: Property Tax Changes for Buyers and Sellers

Pakistan’s Finance Act 2026 introduces notable changes for immovable-property transactions from July 1, 2026. The official legislation should be checked for the rules that apply to a particular taxpayer and transaction.

Pakistan Budget 2026-27 property purchase and sale tax update
Official source graphicOpen full resolution

Headline changes

MeasureFinance Act 2026 rate/change
Advance tax on purchase under Section 236K1.25% of fair market value
Advance tax on sale or transfer under Section 236C2.75% of gross consideration
Section 7E deemed-income taxOmitted

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.

References & next steps

Useful links