FBR's Tax Year 2027 withholding-tax rate card shows a 1.25% Section 236K rate for ATL property buyers and a 2.75% Section 236C rate for ATL sellers. FPN calculates four Bahria Town Lahore examples, separates non-ATL exposure, and explains which society, provincial and professional charges still require a same-day written quotation.
Swipe or scroll through all 3 images. Official documents are unedited; planning concepts and contextual images are clearly labelled.
FBR rate card for Tax Year 2027, updated to 30 June 2026. Buyer and seller taxes belong to different parties and use different statutory bases.
| Party and section | Value band | ATL rate | Not on ATL | Calculation base |
|---|---|---|---|---|
| Buyer • Section 236K | Up to PKR 5 Crore | 1.25% | 10.5% | Fair market value under the applicable law |
| Buyer • Section 236K | Above PKR 5 Crore to PKR 10 Crore | 1.25% | 14.5% | Fair market value under the applicable law |
| Buyer • Section 236K | Above PKR 10 Crore | 1.25% | 18.5% | Fair market value under the applicable law |
| Seller • Section 236C | All three published bands | 2.75% | 11.5% | Gross consideration received |
These examples assume the stated figure is the applicable statutory fair market value. They do not include Bahria Town fees, Punjab duties, NDC/dues, commission or legal costs.
| Illustrative value | ATL buyer at 1.25% | Buyer not on ATL | Non-ATL rate |
|---|---|---|---|
| PKR 1 Crore | PKR 1.25 Lakh | PKR 10.50 Lakh | 10.5% |
| PKR 5 Crore | PKR 6.25 Lakh | PKR 52.50 Lakh | 10.5% |
| PKR 7.50 Crore | PKR 9.375 Lakh | PKR 1.0875 Crore | 14.5% |
| PKR 12 Crore | PKR 15 Lakh | PKR 2.22 Crore | 18.5% |
FBR's current rate card publishes 2.75% for ATL sellers and 11.5% for sellers not on ATL across the three consideration bands.
| Gross consideration | ATL seller at 2.75% | Seller not on ATL at 11.5% | Cash-flow difference |
|---|---|---|---|
| PKR 1 Crore | PKR 2.75 Lakh | PKR 11.50 Lakh | PKR 8.75 Lakh |
| PKR 5 Crore | PKR 13.75 Lakh | PKR 57.50 Lakh | PKR 43.75 Lakh |
| PKR 7.50 Crore | PKR 20.625 Lakh | PKR 86.25 Lakh | PKR 65.625 Lakh |
| PKR 12 Crore | PKR 33 Lakh | PKR 1.38 Crore | PKR 1.05 Crore |
No current public Bahria Town Lahore fee circular was located. Do not fill the gap with an old fee sheet or a dealer estimate.
| Cost or document | Who confirms it | What to request |
|---|---|---|
| Bahria Town transfer, membership or processing fee | Bahria Town transfer/customer-support office | Same-day official property-specific expense statement |
| NDC and outstanding dues | Bahria Town account/transfer record | Fresh NDC and complete seller ledger |
| Section 236K buyer tax | FBR/statutory collection process | ATL check, valuation basis, PSID/CPR |
| Section 236C seller tax | FBR/statutory collection process | ATL check, gross consideration, PSID/CPR |
| Punjab stamp, registration or other provincial charges | Applicable Punjab authority/transfer process | Transaction-date challan and rate basis |
| Commission, lawyer and inspection | Engaged professional | Written scope, rate and receipt |
FBR's Tax Year 2027 rate card, updated to 30 June 2026, shows 1.25% for an ATL buyer in each of the three fair-market-value bands.
The same FBR rate card shows 2.75% for an ATL seller across all three published gross-consideration bands.
The published Section 236K rates are 10.5% up to PKR 5 Crore, 14.5% above PKR 5 Crore up to PKR 10 Crore, and 18.5% above PKR 10 Crore.
No separate late-filer column appears in FBR's current Tax Year 2027 rate card for Sections 236C and 236K. Verify live ATL status and obtain a transaction-date computation rather than using older late-filer tables.
No. Society transfer, membership and processing fees, NDC/dues, provincial charges, commission and professional costs are separate.
FPN did not locate a public Bahria Town Lahore transfer-fee circular dated August 2026. Obtain a same-day official expense statement for the exact property; do not rely on the older planning ranges previously shown on FPN.
Bahria Town's official contact page lists its Lahore Customer Support Center at Bahria Orchard, Raiwind Road, Lahore, with telephone numbers +92 42 35451574–79 and the 24/7 toll-free number 0800 00100.
A Bahria Town Lahore transfer has two different federal advance-tax questions. Section 236K applies to the purchaser and is linked to the property's statutory fair market value. Section 236C applies to the seller or transferor and is linked to gross consideration received. One party's amount should not be added to the other's personal budget or presented as a single society transfer fee.
At an illustrative PKR 5 Crore value, an ATL buyer's Section 236K amount is PKR 6.25 Lakh, while a buyer not on ATL faces PKR 52.50 Lakh under the published band. For the seller at PKR 5 Crore gross consideration, the illustration is PKR 13.75 Lakh on ATL versus PKR 57.50 Lakh when not on ATL. Check live ATL status before bayana because an old screenshot does not establish transaction-date treatment.
Section 236K is tied to the statutory fair-market-value framework rather than automatically to an online asking price. The transfer file should identify the property type, sector, block, size and applicable valuation reference. If a negotiated price, FBR value and provincial value differ, obtain a written computation from a qualified tax adviser or the authorized collection process instead of choosing the lowest figure informally.
Bahria Town's public website confirms the Lahore project and customer-support office, but FPN did not find a current public Lahore transfer-fee circular dated August 2026. For that reason this guide does not publish an estimated society fee. Request a same-day official expense statement showing transfer, membership, processing, NDC, outstanding dues and any property-category charge before signing bayana.
Every document should identify the same seller, buyer and property. A rate calculation is useful only after the plot, house, apartment or commercial unit is legally and physically verified.
Bahria Town's official Lahore page describes the society through Sectors A and B, C and D, E and F and related Lahore projects. Its contact page lists the Lahore Customer Support Center at Bahria Orchard on Raiwind Road. Use official contact details to verify office timing and the property-specific transfer sheet; a phone response should still be converted into a dated written calculation.
These calculations explain official rates available on 28 August 2026 and use illustrative values only. They are not a tax demand, transfer appointment, legal opinion or confirmation that a property is clear or transferable. Tax law, valuations, ATL status and society charges can change. Obtain the transaction-date official computation and independent legal and tax advice before payment.
Verified on 28 August 2026 against FBR's Withholding Income Tax Rate Card for Tax Year 2027, updated to 30 June 2026 under Finance Act 2026, and the Income Tax Ordinance amended to 30 June 2026. The rate card shows Section 236K buyer rates of 1.25% for ATL buyers in all three value bands and 10.5%, 14.5% and 18.5% for buyers not on ATL. It shows Section 236C seller rates of 2.75% for ATL sellers and 11.5% for sellers not on ATL across the published consideration bands. FPN calculations apply those percentages to illustrative values; they are not Bahria Town quotations, tax demands or legal advice. Bahria Town's official Lahore and contact pages confirm the Lahore project context and customer-support office at Bahria Orchard, Main Raiwind Road, but FPN did not locate a public Bahria Town Lahore society transfer-fee circular dated August 2026. Society fees, NDC/dues, provincial duties, professional costs and commission are therefore excluded from the numeric examples and must be obtained in writing for the exact property and transfer date. Information may change after publication; always obtain the latest official document before acting.
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