Property Tax in Sukkur (TY 2026-27)
Sukkur property tax guide TY 2026-27 - Military Road, Bunder Road, Cantt FBR valuations, Section 236C/236K WHT, Section 7E, and Sindh stamp duty rates.
Sukkur 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 Sindh provincial stamp duty (3-4%) and Sindh Board of Revenue registration. As the strategic logistics and trade hub for Upper Sindh, Sukkur sees substantial commercial deal flow concentrated around the Indus barrage and Military Road commercial corridors.
FBR's Sukkur valuation table places Military Road, Bunder Road, and Cantonment areas at the top, followed by Old Sukkur and the walled-city zones at lower per-marla rates. Riverside commercial lots along the Indus and warehousing properties along the trade corridors transact under separate commercial-zone valuations distinct from residential rate cards.
Transfer tax in Sukkur: 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 Sukkur; the Sukkur-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; Sukkur valuation zones set the base value the percentages apply to.
How a property transfer is taxed in Sukkur
- Find your property's zone in the FBR valuation table for Sukkur - this notified value, not your contract price, is the base for every federal withholding. FBR's Sukkur table covers Military Road, Bunder Road, Cantt areas, and inner-city zones - Military Road and Bunder Road top the 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 Sukkur · Cantonment Board.
- 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 Sukkur · Cantonment Board.
- 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 Sukkur property purchase?
Section 236K - 3% (filer) or 10.5% (non-filer) of FBR-notified value, collected by the Sindh Sub-Registrar at transfer.
What's Sindh stamp duty on Sukkur property?
Currently 3-4% of FBR-notified value, on top of federal 236C+236K. Collected via SRB e-stamping at the Sub-Registrar.
Are Sukkur rates lower than Hyderabad?
Generally yes - Sukkur's top zones (Military Road, Bunder Road) sit below comparable Hyderabad zones (Qasimabad, Latifabad) per marla.