Property Tax in Larkana (TY 2026-27)
Larkana property tax guide TY 2026-27 - Civil Lines, Cantt, VIP Road FBR valuations, Section 236C/236K WHT, Section 7E, and Sindh stamp duty process.
Larkana property transactions follow the federal stack (236C 3%/10% seller, 236K 3%/10.5% buyer, 7E above PKR 25M, 37(1A) CGT within five years) plus Sindh provincial stamp duty (3-4%) and Sindh Board of Revenue registration through e-stamping infrastructure. As the main commercial and rice-processing hub of North Sindh, Larkana sees significant agro-commercial transaction flow.
FBR's Larkana valuation table places Civil Lines and VIP Road at the top, followed by Stadium Road and inner-city zones at lower per-marla rates. Rice-mill commercial lots along the city's periphery transact under separate commercial-zone valuations. Few Larkana residential properties cross Section 7E's PKR 25M threshold; commercial rice-mill aggregations occasionally do.
Transfer tax in Larkana: worked example
Federal withholding on a property transfer is a percentage of the FBR-notified value - not the declared sale price - and the non-filer rate is more than triple the filer rate. These rates apply nationwide, including Larkana; the Larkana-specific variable is which valuation zone your property falls in.
| FBR value | Buyer 236K (filer 3%) | Buyer 236K (non-filer 10.5%) | Seller 236C (filer 3%) |
|---|---|---|---|
| Rs 10,000,000 | Rs 300,000 | Rs 1,050,000 | Rs 300,000 |
| Rs 25,000,000 | Rs 750,000 | Rs 2,625,000 | Rs 750,000 |
| Rs 50,000,000 | Rs 1,500,000 | Rs 5,250,000 | Rs 1,500,000 |
| Rs 100,000,000 | Rs 3,000,000 | Rs 10,500,000 | Rs 3,000,000 |
Section 236K (buyer) is 3% for filers / 10.5% for non-filers; Section 236C (seller) is 3% for filers / 10% for non-filers of the FBR-notified value. Property above PKR 25M FBR value also falls under Section 7E deemed-income tax. Rates are national; Larkana valuation zones set the base value the percentages apply to.
How a property transfer is taxed in Larkana
- Find your property's zone in the FBR valuation table for Larkana - this notified value, not your contract price, is the base for every federal withholding. FBR's Larkana table covers Civil Lines, VIP Road, and inner-city zones - Civil Lines and VIP Road top the residential table.
- The buyer pays Section 236K advance tax and the seller pays Section 236C, both collected at the point of registration by the Sindh Board of Revenue · Sub-Registrar Larkana.
- Confirm both parties' Active Taxpayer List status before the transfer date - the filer rate cannot be claimed retroactively if you were a non-filer on the day of registration.
- Provincial stamp duty, capital value tax, and registration fees are charged by Sindh on top of the federal WHT above.
- Claim the 236K / 236C amounts as adjustable advance tax on your annual IRIS return - keep the challans and the registered deed as evidence.
Buyer & seller checklist
- Verify title / encumbrances with the Sindh Board of Revenue · Sub-Registrar Larkana.
- Look up the FBR valuation-zone rate for the property.
- Get on the ATL (file a return) to pay 236K at 3%, not 10.5%.
- Budget for stamp duty, CVT, and registration fees separately.
- Check your holding period for Section 37(1A) capital gains.
- Confirm ATL status so 236C is withheld at 3%, not 10%.
- Retain the purchase deed to compute the gain accurately.
- Report the disposal and adjust 236C on your IRIS return.
Frequently asked questions
What's the buyer's WHT in Larkana?
Section 236K - 3% (filer) or 10.5% (non-filer) of FBR-notified value, collected by the Sindh Sub-Registrar at transfer.
Are rice mills taxed under property WHT?
Yes - 236C/236K apply on commercial properties at industrial-zone valuations. Rice mills follow the same 3%/10% rate structure as residential transfers.
Does Sindh stamp duty apply in Larkana?
Yes - 3-4% of FBR-notified value, on top of federal 236C+236K. Collected via SRB e-stamping at the Larkana Sub-Registrar.