ZIA ASSOCIATES

Property Advisory & Real Estate Tax Updates

Professional guidance for property registration, taxation, investment due diligence, real estate compliance, and property transactions across Pakistan.

Property Advisory Video

Our Property Services

Property Registration

Assistance with transfer, registration, documentation, and legal compliance.

Property Tax Advisory

Expert guidance on tax implications for buyers, sellers, and investors.

Investment Due Diligence

Verification and risk assessment before purchasing any property.

Overseas Pakistanis

Dedicated consultancy for overseas property owners and investors.

Federal Budget 2026-27: Real Estate Tax Updates

Section 7E Abolished

The 1% annual deemed income tax on immovable property has been completely removed.

Seller Tax (236C)

Active filer sellers now pay a flat 2.75% advance tax on gross sale consideration.

Buyer Tax (236K)

Active filer buyers now pay a flat 1.25% advance tax on fair market value.

Late Filer Category Removed

Enhanced tax rates for late filers have been abolished.

Foreign CVT Abolished

The 1% annual Capital Value Tax on overseas assets has been withdrawn.

Inheritance Relief

Cost basis for inherited property is now FMV on the date of death.

Family Settlements Exempt

Transfers among legal heirs are now treated as non-taxable disposals.

Overseas Pakistanis

FCVA and NRVA account holders may qualify for exemption from NTN registration and return filing requirements.

Important Compliance Notes

Taxes under Sections 236C and 236K remain adjustable advance taxes. Taxpayers should continue filing annual tax returns to claim and adjust these credits.


Provincial stamp duties, capital value taxes, transfer fees, and registration charges remain unchanged.

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