Sec 236K vs Sec 236C — what's the difference?

Section 236K is collected from the BUYER at registration. Section 236C is collected from the SELLER at registration. Both are FBR Withholding Tax (advance income tax), adjustable against the payer's annual return — but for non-filers it effectively becomes a final tax with no recovery path. Filer rate is 3 percent in 2024-25; late-filer 6 percent; non-filer 10.5 percent. The gap between filer and non-filer rates on a PKR 10M deal is a brutal PKR 750,000 — enough to motivate every Pakistani property buyer to become an active filer before signing.

Filer vs late-filer vs non-filer — what counts?

Filer = appearing in the FBR Active Taxpayers List (ATL) for the current tax year (filed return on time). Late filer = filed return after the deadline but before the property transaction (still on ATL, but in the late-filer category). Non-filer = not on ATL at all. ATL is updated weekly at fbr.gov.pk → ATL search by CNIC. Becoming an active filer for even one year before a property transaction saves substantial WHT on every property and banking transaction afterward.

Is CVT applicable outside Islamabad?

Capital Value Tax (CVT) historically applied nationwide as a federal tax, but post-18th Amendment in 2010 most provinces took over their own property tax regime. Currently CVT in its classic form is collected only in ICT (Islamabad Capital Territory) at 2 percent of market value. Provinces have replaced it with their own Capital Gains Tax (CGT) and property tax regimes, which complicates inter-provincial comparison considerably.

Are these rates final or adjustable?

Stamp duty, transfer fee, CVT, and mutation fee are FINAL — paid once at registration with no recovery. WHT 236K (buyer) and 236C (seller) are advance income tax, adjustable against your annual income tax return — so if you file a return showing actual capital gains tax already paid, the WHT becomes a credit against that liability. Non-filers effectively lose this adjustment path because they don't file returns, which is one of the structural reasons non-filer rates are so punitive.

Who handles registration — buyer or seller?

Both must be physically present at the sub-registrar's office along with witnesses. Buyer typically pays stamp duty, CVT (in ICT), transfer fee, mutation fee, and 236K. Seller pays 236C. Both bring CNIC, original property documents (Fard, mutation extract, previous deed chain), passport-size photographs, and at least two witnesses with CNICs. The sub-registrar issues the registered sale deed (Saaf Bay Nama) which is your legal title document — guard it like cash.

What about overseas Pakistanis (RDA / Roshan Apna Ghar)?

Buyers using the Roshan Apna Ghar / Roshan Digital Account (RDA) scheme often qualify for filer rates automatically — the SBP-registered NRP account confers ATL-equivalent status for property transactions. RDA users can also pay registration fees in foreign currency directly through the bank, which simplifies the process considerably and removes the need to physically convert dollars to PKR through the open market. Confirm specifics with SBP and your designated bank before transferring funds.

Are there any exemptions?

Limited but worth checking. First-time buyers in some schemes, low-income housing under the Naya Pakistan Housing program, agricultural land in certain provinces, and properties below PKR 5M in some provinces may qualify for reduced rates or exemptions on stamp duty and WHT. Check the latest provincial Finance Act and FBR circulars for current exemption thresholds — these rules change every year and Pakistani policy is famously inconsistent on housing incentives. A 30-minute consultation with a property lawyer often pays for itself.

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Property Registration Tax (Pakistan)

Financial

Buyer + seller property registration cost — stamp duty, transfer fee, CVT (ICT), FBR WHT Sec 236K/236C, mutation fee — for all 4 provinces and ICT.

Financial

Property Registration Tax (Pakistan)

Generated on July 8, 2026

Reference rates only — always confirm with patwari / sub-registrar / your lawyer before signing. Pakistani property tax law has multiple federal + provincial layers and changes nearly every budget.

Province

FBR filer status

Include mutation fee (Rs 5,000)

DC value (PKR)

DC-notified rate × area. Used for stamp duty & WHT.

Market / sale price (PKR)

Actual transaction value. Used for CVT in ICT.

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Property Registration Tax — Pakistan

Buyer · Punjab · filer · Total Rs 407,000

Generated

7/8/2026

Buyer's costs

Stamp duty (1.0% of DC value)Rs 80,000

Transfer / town fee (1.0%)Rs 80,000

FBR WHT (Sec 236K, filer: 3.0%)Rs 240,000

Mutation / Patwari feeRs 5,000

E-stamp paper, oath commissioner, miscRs 2,000

TOTALRs 407,000

As % of DC value: 5.09% of Rs 8,000,000.

Cost composition

StampRs 80,00019.7%

TransferRs 80,00019.7%

WHTRs 240,00059.0%

MutationRs 5,0001.2%

MiscRs 2,0000.5%

Filer status impact (this buyer)

Filer

Rs 407,000

Late filer

Rs 647,000

Non-filer

Rs 1,007,000

Filer status saves Rs 600,000 (60% less) over non-filer on this transaction.

Step-by-step calculation

Formula

Stamp duty + transfer fee = DC value × province rate. CVT (ICT only) = market × 2%. WHT (FBR Sec 236C seller / 236K buyer) = DC value × rate (filer/non-filer).

1Side: buyer, province: Punjab, filer status: filer.
2DC value: Rs 8,000,000, market value: Rs 12,000,000.
3Stamp duty: Rs 8,000,000 × 1.0% = Rs 80,000.
4Transfer / town fee: Rs 8,000,000 × 1.0% = Rs 80,000.
5CVT does not apply outside ICT.
6WHT (Sec 236K buyer, filer): Rs 8,000,000 × 3.0% = Rs 240,000.
7Mutation fee: Rs 5,000 (Patwari, fixed).
8Misc: Rs 2,000 (e-stamp paper + oath commissioner).
9Total: Rs 407,000 (5.09% of DC value).

DC value vs market value: Most provinces base stamp duty on the DC (Deputy Commissioner) notified rate, which is typically 30-50% below market price. FBR has been pushing for fair-market-value taxation since 2022 — verify the latest FBR property valuation tables for your area.

Filer benefit: In 2024-25, non-filer WHT can reach 10.5% (vs 3% for filers) — a strong incentive to remain on the FBR Active Taxpayers List.

Updated May 28, 20261 min readSources:Stamp Act 1899 — Provincial schedules (Punjab, Sindh, KPK)FBR Section 236K & 236C — Property transfer withholding taxCapital Value Tax Act (ICT properties)How we build →

Quick Answer

Buyer + seller property registration cost — stamp duty, transfer fee, CVT (ICT), FBR WHT Sec 236K/236C, mutation fee — for all 4 provinces and ICT.

Overview — Property Registration Tax (Pakistan)

Financial

Formula

Buyer total = Stamp duty (DC × prov rate) + Transfer fee + CVT (ICT only, market × 2%) + WHT 236K (DC × filer-rate) + Mutation + Misc.

Seller total = WHT 236C (DC × filer-rate) + (if applicable) capital gains tax separately.

On a PKR 10M property, a filer buyer in Punjab pays ~PKR 500,000 in registration costs — a non-filer pays roughly PKR 1.25M, a 2.5× difference.

Pakistan's overall property registration cost (5–7% of DC value for filers) is comparable to India (5–7%) and lower than many EU countries (10–15%).

Becoming an FBR filer for a single year before a property purchase saves ~PKR 600,000 on a PKR 10M deal — the cost of filing (often free with Tax Asaan app) is trivial in comparison.

By Muhammad Salman SaleemUpdated: May 28, 2026MethodologyAlways free · Your inputs never leave your browser

A few things worth knowing

You've agreed to buy a plot in Bahria Town Karachi for PKR 12 million, the seller wants you at the sub-registrar's office in DHA next Wednesday, and your only question is: "how much OVER the PKR 12M do I actually need to bring?" The honest answer is somewhere between PKR 600,000 and PKR 1.5 million depending entirely on your FBR filer status — and this gap is the single biggest reason every Pakistani property buyer should become an Active Taxpayer before transacting. The buyer pays stamp duty (typically 1-2 percent of DC value), Town Committee transfer fee (~1 percent), CVT if the property is in ICT (2 percent of market value), FBR Withholding Tax under Section 236K (3 percent for filers, 6 percent for late filers, 10.5 percent for non-filers in 2024-25), plus small Patwari mutation and miscellaneous E-stamp fees. The seller pays Section 236C WHT at the same filer-dependent rates. On a PKR 10M Punjab property, a filer buyer pays roughly PKR 500,000 in total registration costs; a non-filer pays roughly PKR 1.25M for exactly the same property. That PKR 750,000 gap — the cost of NOT being on the FBR Active Taxpayers List — is the single most expensive mistake you can make in Pakistani property buying. Tax Asaan app filing takes 30 minutes; the savings on a single property transaction are 500-1,000× the filing effort. Honest take: never sign a sale deed without first confirming both your and the seller's ATL status on fbr.gov.pk that morning. Filer status is verified at the time of registration; "I filed yesterday" doesn't help if FBR hasn't processed it yet.

Pro tips most people learn the hard way

Filer status is the single biggest variable in property registration cost. On a PKR 10M Punjab deal, a filer buyer pays ~PKR 500,000 total registration costs; a non-filer pays ~PKR 1.25M. The PKR 750,000 difference is just the price of NOT being on the FBR Active Taxpayer List. Get on ATL before any property transaction, no exceptions.
DC value is usually 30-50 percent below market value — and most provincial stamp duty is calculated on DC, not market. So a PKR 15M actual sale registered at PKR 9M DC value pays stamp duty on only the PKR 9M figure. This is legal but FBR is increasingly pushing fair-market-value taxation, especially for ICT properties via CVT. Check the FBR property valuation table for your area.
Section 236K (buyer-side WHT) and 236C (seller-side WHT) are advance income tax — adjustable against your annual tax return if you file. Non-filers effectively pay it as a final tax with no recovery. Filer rate 3 percent, late filer 6 percent, non-filer 10.5 percent in 2024-25. The gap is the single most expensive consequence of not filing.
Before signing ANY sale deed, verify both your and the seller's filer status on fbr.gov.pk → ATL search by CNIC. Print or screenshot the result. Filer status is verified at the time of registration — claiming "I filed yesterday" doesn't help if FBR hasn't processed the return yet. Confirm BEFORE you walk into the sub-registrar's office.
Pro tip for Overseas Pakistanis: the Roshan Apna Ghar / RDA scheme grants filer-equivalent status automatically AND lets you pay registration fees in foreign currency directly through the SBP-registered bank — bypassing the open market USD-to-PKR conversion entirely. Saves 2-3 percent on the deal versus traditional methods. Worth using even if you also have local Pakistani income.

?What is the Property Registration Tax (Pakistan)?

The Property Registration Tax Calculator estimates the full one-time tax burden on a Pakistani property transaction for both the buyer and the seller. It bundles every applicable head — provincial stamp duty (typically 1–2% of DC value), Town Committee transfer fee (~1%), Capital Value Tax (CVT) on ICT properties (2% of market value), FBR Withholding Tax under Section 236K (buyer) and Section 236C (seller) — with separate filer / late-filer / non-filer rates (3% / 6% / 10.5% in 2024–25) — plus the small Patwari mutation fee and miscellaneous E-stamp / oath commissioner charges. Rates differ sharply between Punjab, Sindh, KPK, Balochistan, and Islamabad, and are revised every Federal / Provincial Finance Act. Always confirm with your sub-registrar, patwari, or property lawyer before signing.

The Formula

Buyer total = Stamp duty (DC × prov rate) + Transfer fee + CVT (ICT only, market × 2%) + WHT 236K (DC × filer-rate) + Mutation + Misc. Seller total = WHT 236C (DC × filer-rate) + (if applicable) capital gains tax separately.

Most provinces compute stamp duty on the DC (Deputy Commissioner) notified value — typically 30–50% below actual market price — while CVT in ICT is computed on the higher market / FBR-notified value. FBR Withholding Tax under Section 236K (buyer) and Section 236C (seller) is collected by the registrar at the time of registration and is adjustable against your annual income tax return (so it is a prepayment, not a final tax — except for non-filers where it effectively becomes a final tax in many cases). Filer status is checked against the FBR Active Taxpayers List (ATL) at fbr.gov.pk → ATL search by CNIC. Late filers (those who filed after the deadline) face a 6% rate vs 3% for current-year filers.

Estimated buyer-side total registration cost as % of DC value (2024–25)

Indicative all-in cost (stamp + transfer + WHT 236K + mutation + misc) for a filer buyer, paid on DC value. Non-filer adds ~7.5 percentage points (236K rises from 3% to 10.5%).

Province	Stamp duty	Transfer fee	CVT	WHT 236K (filer)	Total ≈ % of DC
Punjab	1%	1%	—	3%	≈ 5%
Sindh	1%	1%	—	3%	≈ 5%
KPK	2%	1%	—	3%	≈ 6%
Balochistan	1%	1%	—	3%	≈ 5%
ICT	1%	1%	2% (mkt)	3%	≈ 7% (mkt-driven)

Put It in Perspective

On a PKR 10M property, a filer buyer in Punjab pays ~PKR 500,000 in registration costs — a non-filer pays roughly PKR 1.25M, a 2.5× difference.

Pakistan's overall property registration cost (5–7% of DC value for filers) is comparable to India (5–7%) and lower than many EU countries (10–15%).

Becoming an FBR filer for a single year before a property purchase saves ~PKR 600,000 on a PKR 10M deal — the cost of filing (often free with Tax Asaan app) is trivial in comparison.

The shift to FBR-notified fair-market values (2022 onward) has roughly doubled the effective tax base in major urban areas — DC-based stamp duty is becoming an increasingly outdated reference.

Practical Examples

Punjab buyer, filer, DC value PKR 8M: stamp 1% (PKR 80,000) + transfer 1% (PKR 80,000) + WHT 236K 3% (PKR 240,000) + mutation PKR 5,000 + misc PKR 2,000 = ~PKR 407,000.

Same buyer as non-filer: WHT 236K becomes 10.5% = PKR 840,000 → total ~PKR 1,007,000 — a PKR 600,000 penalty for being off the ATL.

ICT buyer, filer, DC PKR 10M, market PKR 15M: stamp PKR 100,000 + transfer PKR 100,000 + CVT 2% × PKR 15M = PKR 300,000 + WHT 236K PKR 300,000 + Rs 7,000 mutation/misc = ~PKR 807,000.

Sindh seller, filer, DC PKR 12M: WHT 236C 3% = PKR 360,000 (adjustable in return). Capital gains tax may apply separately if held <6 years.

KPK buyer, filer, DC PKR 5M: stamp 2% (PKR 100,000) + transfer 1% + WHT 236K 3% + extras ≈ PKR 264,000.

Balochistan, late-filer buyer, DC PKR 6M: stamp PKR 60,000 + WHT 236K 6% = PKR 360,000 → total ~PKR 487,000 (note 2× the filer rate).

Frequently Asked Questions

Most provinces (Punjab, Sindh, KPK, Balochistan) base stamp duty on the lower DC notified value, which is typically 30-50 percent below actual market price. CVT in ICT is the exception — it's computed on the higher market / FBR-notified value. Since 2022, FBR has been aggressively pushing fair-market-value taxation nationally, but provincial stamp duty bases haven't fully converged. Always check the FBR property valuation table for your area before signing — the gap between DC and FBR rates often runs into millions on a single Karachi or Lahore property.

Popular Conversions

Jump to a ready-made conversion — useful for quick reference and sharing:

Filer vs Non-Filer in Pakistan: What It Actually Costs You

Being a "non-filer" isn't illegal — it's just expensive. Here's exactly where the penalty hits and how to work out what it's costing you every year.

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Income Tax Calculator (Pakistan)

Estimate your annual and monthly income tax in Pakistan using FBR Finance Act 2024-25 salaried slabs, with net take-home pay and effective tax rate.

GST / Sales Tax Calculator

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Property Registration Tax (Pakistan)

Financial

Buyer + seller property registration cost — stamp duty, transfer fee, CVT (ICT), FBR WHT Sec 236K/236C, mutation fee — for all 4 provinces and ICT.

Financial

Property Registration Tax (Pakistan)

Generated on July 8, 2026

Province

FBR filer status

Include mutation fee (Rs 5,000)

DC value (PKR)

DC-notified rate × area. Used for stamp duty & WHT.

Market / sale price (PKR)

Actual transaction value. Used for CVT in ICT.

Save / share— download or share to WhatsApp, Facebook & more

Premium Converters

Property Registration Tax — Pakistan

Buyer · Punjab · filer · Total Rs 407,000

Generated

7/8/2026

Buyer's costs

Stamp duty (1.0% of DC value)Rs 80,000

Transfer / town fee (1.0%)Rs 80,000

FBR WHT (Sec 236K, filer: 3.0%)Rs 240,000

Mutation / Patwari feeRs 5,000

E-stamp paper, oath commissioner, miscRs 2,000

TOTALRs 407,000

As % of DC value: 5.09% of Rs 8,000,000.

Cost composition

StampRs 80,00019.7%

TransferRs 80,00019.7%

WHTRs 240,00059.0%

MutationRs 5,0001.2%

MiscRs 2,0000.5%

Filer status impact (this buyer)

Filer

Rs 407,000

Late filer

Rs 647,000

Non-filer

Rs 1,007,000

Filer status saves Rs 600,000 (60% less) over non-filer on this transaction.

Step-by-step calculation

Formula

Stamp duty + transfer fee = DC value × province rate. CVT (ICT only) = market × 2%. WHT (FBR Sec 236C seller / 236K buyer) = DC value × rate (filer/non-filer).

1Side: buyer, province: Punjab, filer status: filer.
2DC value: Rs 8,000,000, market value: Rs 12,000,000.
3Stamp duty: Rs 8,000,000 × 1.0% = Rs 80,000.
4Transfer / town fee: Rs 8,000,000 × 1.0% = Rs 80,000.
5CVT does not apply outside ICT.
6WHT (Sec 236K buyer, filer): Rs 8,000,000 × 3.0% = Rs 240,000.
7Mutation fee: Rs 5,000 (Patwari, fixed).
8Misc: Rs 2,000 (e-stamp paper + oath commissioner).
9Total: Rs 407,000 (5.09% of DC value).

Filer benefit: In 2024-25, non-filer WHT can reach 10.5% (vs 3% for filers) — a strong incentive to remain on the FBR Active Taxpayers List.

Quick Answer

Buyer + seller property registration cost — stamp duty, transfer fee, CVT (ICT), FBR WHT Sec 236K/236C, mutation fee — for all 4 provinces and ICT.

Overview — Property Registration Tax (Pakistan)

Financial

Formula

Buyer total = Stamp duty (DC × prov rate) + Transfer fee + CVT (ICT only, market × 2%) + WHT 236K (DC × filer-rate) + Mutation + Misc.

Seller total = WHT 236C (DC × filer-rate) + (if applicable) capital gains tax separately.

On a PKR 10M property, a filer buyer in Punjab pays ~PKR 500,000 in registration costs — a non-filer pays roughly PKR 1.25M, a 2.5× difference.

Pakistan's overall property registration cost (5–7% of DC value for filers) is comparable to India (5–7%) and lower than many EU countries (10–15%).

Becoming an FBR filer for a single year before a property purchase saves ~PKR 600,000 on a PKR 10M deal — the cost of filing (often free with Tax Asaan app) is trivial in comparison.

By Muhammad Salman SaleemUpdated: May 28, 2026MethodologyAlways free · Your inputs never leave your browser

A few things worth knowing

Pro tips most people learn the hard way

Filer status is the single biggest variable in property registration cost. On a PKR 10M Punjab deal, a filer buyer pays ~PKR 500,000 total registration costs; a non-filer pays ~PKR 1.25M. The PKR 750,000 difference is just the price of NOT being on the FBR Active Taxpayer List. Get on ATL before any property transaction, no exceptions.
DC value is usually 30-50 percent below market value — and most provincial stamp duty is calculated on DC, not market. So a PKR 15M actual sale registered at PKR 9M DC value pays stamp duty on only the PKR 9M figure. This is legal but FBR is increasingly pushing fair-market-value taxation, especially for ICT properties via CVT. Check the FBR property valuation table for your area.
Section 236K (buyer-side WHT) and 236C (seller-side WHT) are advance income tax — adjustable against your annual tax return if you file. Non-filers effectively pay it as a final tax with no recovery. Filer rate 3 percent, late filer 6 percent, non-filer 10.5 percent in 2024-25. The gap is the single most expensive consequence of not filing.
Before signing ANY sale deed, verify both your and the seller's filer status on fbr.gov.pk → ATL search by CNIC. Print or screenshot the result. Filer status is verified at the time of registration — claiming "I filed yesterday" doesn't help if FBR hasn't processed the return yet. Confirm BEFORE you walk into the sub-registrar's office.
Pro tip for Overseas Pakistanis: the Roshan Apna Ghar / RDA scheme grants filer-equivalent status automatically AND lets you pay registration fees in foreign currency directly through the SBP-registered bank — bypassing the open market USD-to-PKR conversion entirely. Saves 2-3 percent on the deal versus traditional methods. Worth using even if you also have local Pakistani income.

?What is the Property Registration Tax (Pakistan)?

The Formula

Estimated buyer-side total registration cost as % of DC value (2024–25)

Indicative all-in cost (stamp + transfer + WHT 236K + mutation + misc) for a filer buyer, paid on DC value. Non-filer adds ~7.5 percentage points (236K rises from 3% to 10.5%).

Province	Stamp duty	Transfer fee	CVT	WHT 236K (filer)	Total ≈ % of DC
Punjab	1%	1%	—	3%	≈ 5%
Sindh	1%	1%	—	3%	≈ 5%
KPK	2%	1%	—	3%	≈ 6%
Balochistan	1%	1%	—	3%	≈ 5%
ICT	1%	1%	2% (mkt)	3%	≈ 7% (mkt-driven)

Put It in Perspective

On a PKR 10M property, a filer buyer in Punjab pays ~PKR 500,000 in registration costs — a non-filer pays roughly PKR 1.25M, a 2.5× difference.

Pakistan's overall property registration cost (5–7% of DC value for filers) is comparable to India (5–7%) and lower than many EU countries (10–15%).

Becoming an FBR filer for a single year before a property purchase saves ~PKR 600,000 on a PKR 10M deal — the cost of filing (often free with Tax Asaan app) is trivial in comparison.

The shift to FBR-notified fair-market values (2022 onward) has roughly doubled the effective tax base in major urban areas — DC-based stamp duty is becoming an increasingly outdated reference.

Practical Examples

Punjab buyer, filer, DC value PKR 8M: stamp 1% (PKR 80,000) + transfer 1% (PKR 80,000) + WHT 236K 3% (PKR 240,000) + mutation PKR 5,000 + misc PKR 2,000 = ~PKR 407,000.

Same buyer as non-filer: WHT 236K becomes 10.5% = PKR 840,000 → total ~PKR 1,007,000 — a PKR 600,000 penalty for being off the ATL.

ICT buyer, filer, DC PKR 10M, market PKR 15M: stamp PKR 100,000 + transfer PKR 100,000 + CVT 2% × PKR 15M = PKR 300,000 + WHT 236K PKR 300,000 + Rs 7,000 mutation/misc = ~PKR 807,000.

Sindh seller, filer, DC PKR 12M: WHT 236C 3% = PKR 360,000 (adjustable in return). Capital gains tax may apply separately if held <6 years.

KPK buyer, filer, DC PKR 5M: stamp 2% (PKR 100,000) + transfer 1% + WHT 236K 3% + extras ≈ PKR 264,000.

Balochistan, late-filer buyer, DC PKR 6M: stamp PKR 60,000 + WHT 236K 6% = PKR 360,000 → total ~PKR 487,000 (note 2× the filer rate).

Frequently Asked Questions

Popular Conversions

Jump to a ready-made conversion — useful for quick reference and sharing:

Filer vs Non-Filer in Pakistan: What It Actually Costs You

Being a "non-filer" isn't illegal — it's just expensive. Here's exactly where the penalty hits and how to work out what it's costing you every year.

Browse all Financial

Loan / EMI Calculator

Estimate your monthly loan EMI, total interest payable, and full amortization schedule for home, car, personal, or student loans using the reducing-balance method.

Percentage Calculator

Find X% of a number, what percent X is of Y, or percentage increase and decrease between two values — perfect for discounts, GST, tips, exam scores, and profit margins.

Income Tax Calculator (Pakistan)

Estimate your annual and monthly income tax in Pakistan using FBR Finance Act 2024-25 salaried slabs, with net take-home pay and effective tax rate.

GST / Sales Tax Calculator

Add or back-calculate GST and sales tax on any invoice — preset for Pakistan's 17% FBR rate plus UAE 5% VAT, UK 20%, and India 18%, with inclusive or exclusive amounts.

Tip Calculator

Work out the right gratuity at 10, 15, 18, 20, or 25%, split a restaurant bill across any party size, and see each diner's per-person share including tip.

Advanced Salary Calculator

Convert, estimate take-home, calculate overtime, analyze raises, compare job offers, and set freelance rates.

Discount Calculator

Calculate sale price, total savings, and final price after a percentage discount.

Profit Margin Calculator

Calculate profit, margin percentage, and markup percentage from cost and selling price — and see the key difference between margin and markup that retailers routinely confuse.

Browse all Financial calculators & converters

See every tool in this category, plus FAQs and category-specific guides.

Browse other categories

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Property Registration Tax (Pakistan) | Premium Converters

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Property Registration Tax (Pakistan)

Property Registration Tax (Pakistan)

Property Registration Tax — Pakistan

Step-by-step calculation

Overview — Property Registration Tax (Pakistan)

A few things worth knowing

Pro tips most people learn the hard way

?What is the Property Registration Tax (Pakistan)?

The Formula

Estimated buyer-side total registration cost as % of DC value (2024–25)

Put It in Perspective

Practical Examples

Frequently Asked Questions

Popular Conversions

Embed this calculator on your site

Browse other categories

Premium Converters

Property Registration Tax (Pakistan)

Property Registration Tax (Pakistan)

Property Registration Tax — Pakistan

Step-by-step calculation

Overview — Property Registration Tax (Pakistan)

A few things worth knowing

Pro tips most people learn the hard way

?What is the Property Registration Tax (Pakistan)?

The Formula

Estimated buyer-side total registration cost as % of DC value (2024–25)

Put It in Perspective

Practical Examples

Frequently Asked Questions

Popular Conversions

Embed this calculator on your site

Browse other categories

Premium Converters

Premium Converters

Property Registration Tax (Pakistan)

Property Registration Tax (Pakistan)

Step-by-step calculation

Overview — Property Registration Tax (Pakistan)

A few things worth knowing

Pro tips most people learn the hard way

?What is the Property Registration Tax (Pakistan)?

The Formula

Estimated buyer-side total registration cost as % of DC value (2024–25)

Put It in Perspective

Practical Examples

Frequently Asked Questions

DC value vs market value — which one is taxed?

Sec 236K vs Sec 236C — what's the difference?

Filer vs late-filer vs non-filer — what counts?

Is CVT applicable outside Islamabad?

Are these rates final or adjustable?

Who handles registration — buyer or seller?

What about overseas Pakistanis (RDA / Roshan Apna Ghar)?

Are there any exemptions?

Popular Conversions

Guides that go deeper

Embed this calculator on your site

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Property Registration Tax (Pakistan)

Property Registration Tax (Pakistan)

Step-by-step calculation

Overview — Property Registration Tax (Pakistan)

A few things worth knowing

Pro tips most people learn the hard way

?What is the Property Registration Tax (Pakistan)?

The Formula

Estimated buyer-side total registration cost as % of DC value (2024–25)

Put It in Perspective

Practical Examples

Frequently Asked Questions

DC value vs market value — which one is taxed?

Sec 236K vs Sec 236C — what's the difference?

Filer vs late-filer vs non-filer — what counts?

Is CVT applicable outside Islamabad?

Are these rates final or adjustable?

Who handles registration — buyer or seller?

What about overseas Pakistanis (RDA / Roshan Apna Ghar)?

Are there any exemptions?

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