Property Tax in Sargodha (TY 2026-27)
Sargodha property tax guide TY 2026-27 - FBR valuations across city zones, Section 236C/236K WHT, Section 7E deemed income, Punjab stamp duty, PLRA registry.
Sargodha property transactions face the federal stack (Section 236C 3%/10% seller, Section 236K 3%/10.5% buyer, Section 7E above PKR 25M, Section 37(1A) CGT) plus Punjab stamp duty (1-3%) and PLRA registration. As an agro-industrial market and Pakistan's citrus export hub, Sargodha sees significant land-flow for cold-storage and processing-unit transactions outside core residential zones.
FBR's Sargodha valuation table places Satellite Town, Cantt, and University Road at the top, followed by inner-city Kachehri Bazar and walled-city zones. Citrus-orchard agricultural land outside city limits transacts under separate, much lower rate cards - typically without crossing Section 7E's PKR 25M threshold unless aggregated across multiple holdings.
Transfer tax in Sargodha: 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 Sargodha; the Sargodha-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; Sargodha valuation zones set the base value the percentages apply to.
How a property transfer is taxed in Sargodha
- Find your property's zone in the FBR valuation table for Sargodha - this notified value, not your contract price, is the base for every federal withholding. FBR's Sargodha table separates Satellite Town, Cantt, and University Road from inner-city zones - Satellite Town tops the table.
- The buyer pays Section 236K advance tax and the seller pays Section 236C, both collected at the point of registration by the Punjab Land Records Authority · Sub-Registrar Sargodha.
- 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 Punjab 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 Punjab Land Records Authority · Sub-Registrar Sargodha.
- 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
How much advance tax on Sargodha property?
Section 236K - 3% (filer) or 10.5% (non-filer) of FBR-notified value at transfer. Section 236C 3%/10% for sellers at the same valuation base.
Are citrus orchards covered by Section 7E?
Agricultural land below the PKR 25M FBR threshold is outside Section 7E. Larger orchard aggregations that cross the threshold come into scope.
What's the top Sargodha zone for FBR valuation?
Satellite Town leads, followed by Cantonment areas and University Road. Inner-city Kachehri Bazar sits lower per marla.