01The shared image is useful as a warning, not as a current rate card
Its property seller figures and several familiar pairs can be matched to the current FBR card, but other rows are stale, incomplete or labelled too broadly. The clearest error is the foreign-card remittance row: the current Section 236Y rates are 0.5% and 1%, not 5% and 10%. The property-purchase row hides two higher non-ATL bands. A visually polished repost would spread those errors faster, so FPN rebuilt the graphic around the verified property rates and moved the category detail into searchable text tables.
02“Filer” is search language; ATL status controls these comparisons
People commonly ask for filer and non-filer rates, while the FBR card labels the columns ATL and Non-ATL. A previously filed return, tax registration or NTN does not by itself prove that a person appears on the live ATL for the transaction date. Check the buyer and seller separately before bayana or transfer. Keep the verification result with the computation and official PSID/CPR record. This article does not decide whether a particular person qualifies for an exemption or how an adjustable tax will settle in a return.
03Property buyers must select the correct value band
Section 236K uses the statutory fair-market-value framework, not automatically the dealer’s asking price or the parties’ negotiated figure. Up to PKR 5 Crore the non-ATL rate is 10.5%; it becomes 14.5% above PKR 5 Crore through PKR 10 Crore and 18.5% above PKR 10 Crore. ATL remains 1.25% in the three published bands. Identify the exact city, locality, property type, area and applicable valuation before multiplying a percentage. A wrong base can make an arithmetically correct answer legally wrong.
04Buyer 236K and seller 236C are separate obligations
Section 236K is collected from the purchaser. Section 236C is collected from the seller or transferor and uses gross consideration received. The current seller rates are 2.75% on ATL and 11.5% when not on ATL across the published consideration bands. Do not combine both sides into a single “transfer tax” and charge it to one party without contractual and legal support. Society transfer fees, NDC dues, Punjab duties, registration expense, professional fees and commission are also separate from these federal percentages.
05The non-property rows need their full labels
Bank-account profit is shown at 20% versus 40% for the specified Section 151 account/deposit category, while other profit-on-debt categories differ. Prize bonds and crossword prizes use 15% versus 30%, but raffles and lotteries appear separately at 20% versus 40%. Brokerage and commission uses 12% versus 24% only for the residual category; advertising agents and qualifying life-insurance agents have separate rows. Vehicle taxes change by engine capacity, value and whether the event is purchase, registration or transfer. A universal two-column poster cannot safely replace the rate card.
06Cash withdrawal and card remittance need two precise corrections
Under Section 231AB the current rate is 0.8% for a person whose name is not on ATL, and the Ordinance refers to aggregate cash withdrawals in a day exceeding PKR 50,000. The ATL column is shown as a dash, so “0%” is a misleading label for the section. For amounts remitted abroad through credit, debit or prepaid cards, Section 236Y currently shows 0.5% ATL and 1% non-ATL. This is one-tenth of the 5% and 10% figures printed in the supplied image.
07Property transaction document checklist
Prepare the tax file alongside the title and transfer file. The percentage is the last step, not the first.
- Buyer and seller CNIC/NTN details and transaction-date ATL checks
- Exact plot, house, apartment or commercial-unit identity and ownership chain
- Applicable FBR fair market value and the separate gross consideration
- Written Section 236K and 236C computation showing who pays each amount
- Current society or authority transfer charges and fresh NDC/dues statement
- Provincial duties, registration and professional costs calculated separately
- Official PSID/CPR and traceable payment evidence
- Independent tax and legal review where title, valuation or exemption is uncertain
08FPN publishing and due-diligence note
This article is an independent explanation of official material checked on 12 September 2026. It is not issued by FBR, does not reproduce the FBR logo and is not a tax return opinion or payment demand. Rates, valuations, ATL status and transaction rules can change. Confirm the live position through FBR records, the competent transfer authority and a qualified tax adviser before payment. For a Lahore property tax checklist, send the exact property details to Friends Property Network on WhatsApp 0322-4222522.
Verification notePublished and updated 12 September 2026 after checking FBR’s 18-page Withholding Income Tax Rate Card updated to 30 June 2026 under Finance Act 2026 and the Income Tax Ordinance amended to the same date. The user-supplied chart was treated as a fact-check lead, not an official or current source. This article reproduces only categories and limits that can be matched to the current FBR material. The rate card itself says the statute prevails if there is a contradiction. “Filer” is used in the headline because people search that phrase; the operative rate-card distinction is whether a person appears on the Active Taxpayers’ List (ATL). Information may change after publication; always obtain the latest official document before acting.
