Pakistan Tax Guide
Property Tax Pakistan 2025-26 - CGT, 7E & Stamp Duty
Pakistan property tax explained for TY 2025-26 - CGT under Section 37(1A), Section 7E deemed income, stamp duty, rental income, and ATL impact on transactions.
Withholding on purchase / sale
Buyers and sellers each pay withholding tax based on FBR-notified property values. Rates differ for filers and non-filers, and increase based on holding period at sale.
Rental income
Annual rental income above PKR 300,000 is taxable. Slab rates apply, with deductions for repairs, property tax paid, and insurance premiums.
Capital gains tax (CGT)
On open plots, CGT applies at 15% within 1 year, then progressively reduces, becoming nil after 6 years. On constructed property, the holding-period scale is shorter.
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