Property & Capital Gains Tax in Pakistan: Guides
Tax on buying, selling and holding property in Pakistan: capital gains tax, withholding under Sections 236C and 236K, deemed income under Section 7E, the fixed tax regime for builders and developers under Section 7F, and the rules that apply to overseas Pakistanis.
Property tax depends on whether you are a filer, how long you held the property and who you are. These guides explain each rule with its section reference.
14 guides in this topic
- 236C & 7F: FBR Clarifies Builders' Exemption24 Apr 2026
FBR's clarification on exemption from Sections 236C and 7F for builders and developers in real estate and construction.
- 236C & 7F: Automatic Exemption Certificates via IRIS24 Apr 2026
FBR now issues Section 236C and 7F exemption certificates for builders and developers automatically. What to know.
- Tax Return Guide for Property Dealers & Investors24 Nov 2025
How property dealers and real estate investors in Pakistan should file tax returns under FBR scrutiny.
- Clause (9A): 50% Capital Gains Tax Cut for Ex-Servicemen3 Nov 2025
Clause (9A) cuts capital gains tax by 50% for Armed Forces personnel and government employees on property sales. Eligibility explained.
- Section 7F: Tax on Builders & Developers22 Jul 2025
Section 7F introduced a fixed tax regime for builders and developers in Pakistan. How it works.
- Property Tax for Overseas Pakistanis: 236C & 236K7 Jul 2025
Filer rates under Sections 236C and 236K when overseas Pakistanis buy or sell property in Pakistan, explained.
- Capital Gain Tax Exemption on Home: Section 159(1B)7 Jul 2025
Finance Act 2025 inserted Section 159(1B) to give long-term homeowners relief on residential property. Who qualifies and how 236C applies.
- Capital Gains Tax on Property in Pakistan 202523 Oct 2024
Selling property in Pakistan in 2025? The latest capital gains tax rules and how to calculate and report them.
- Excise Duty on Property: SRO 1376(I)/2024 Explained6 Sep 2024
SRO 1376(I)/2024 explained: excise duty on transfer and allotment of immovable property and what developers, builders and buyers should know.
- Circular 01 of 2023-24: Property Sales Tax, Section 7E2 Sep 2023
FBR Circular 01 of 2023-24: mode and manner of paying tax under Section 7E on property sales.
- FBR Income Tax Circular 03 of 2023-24 Explained2 Sep 2023
Analysis of FBR Circular 03 of 2023-24, which clarifies ambiguities in Circular 01 of 2023-24.
- Income from Property in Pakistan: Section 15 Framework22 Aug 2023
In-depth look at how income from property is taxed in Pakistan under Section 15 of the Income Tax Ordinance 2001.
- Section 7E: Deemed Income on Immovable Property20 Dec 2022
Deemed income from immovable property is taxable under Section 7E and must be declared from Tax Year 2022. How it works.
- Who Must File an Income Tax Return in Pakistan?24 Feb 2020
Find out who should file an income tax return in Pakistan and why filing matters.
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