The Lahore Property GuideCosts and tax
Why get on the Active Taxpayer List before buying property
By Adil Builders · Updated 3 November 2026
"Filer bana lo, property mein faida hai." For buying property in 2026-27, this is correct, and the size of the difference surprises people. Here are the numbers, and the mistakes to avoid when you try to get on the list quickly.
These are FBR's rates for 2026-27, as checked in November 2026. Confirm your rate with FBR or a tax adviser on the date of your transaction.
What the list is
The Active Taxpayer List (ATL) is FBR's list of people who have filed their income tax returns. When you buy property, the tax depends on whether your name is on it.
The difference in rates
FBR's rate card gives these rates:
| On the list | Not on the list | |
|---|---|---|
| Buyer, section 236K | 1.25% | 10.5% up to Rs. 5 crore, 14.5% up to Rs. 10 crore, 18.5% above that |
| Seller, section 236C | 2.75% | 11.5% |
The buyer's rate applies to fair market value. The seller's rate applies to the sale amount.
What that means on Rs. 2 crore
Assume a fair market value of Rs. 2 crore:
- On the list: Rs. 20,000,000 × 1.25% = Rs. 250,000
- Not on the list: Rs. 20,000,000 × 10.5% = Rs. 2,100,000
That is Rs. 18.5 lakh more for the same property.
How to check your status
You can use FBR's online check, or send an SMS to 9966: type ATL, a space, then your 13-digit CNIC. Check on the day you plan to pay, not only when you start. Status can change.
If you are not on the list
- File your return through FBR's Iris system, including your wealth statement.
- Ask a tax adviser about the section 182A surcharge for filing late. FBR's circular says it was increased, and tax firms report Rs. 25,000 for individuals.
- Allow time. Your name may not appear on the same day, so check again before money moves.
- Plan the token date around your status, not the other way round.
Compare the cost. A late surcharge reported at Rs. 25,000 is small next to Rs. 18.5 lakh on a Rs. 2 crore property. But do not file carelessly to save tax on one deal.
The wealth statement matters
Your return includes a wealth statement. Once you buy, that property and the money used for it should make sense in your records. So before filing, work out with a tax adviser where the purchase money comes from: savings, salary, a family gift, a loan or a sale. Filing quickly with figures that do not explain the purchase can cause a problem later.
Overseas buyers
FBR's overseas FAQ says Overseas Pakistanis get the filer rate under 236C and 236K even if they are non-filers, if they hold a POC or NICOP and stay in Pakistan for less than 183 days in the financial year. That page still shows older rates, so confirm this with a tax adviser.
The seller's status matters too
The seller's rate is 2.75% on the list and 11.5% off it. On Rs. 2 crore, that is Rs. 5.5 lakh against Rs. 23 lakh. A seller not on the list may try to raise the price or push the cost onto you. Ask early, and write in the agreement who pays which tax.
Be careful with the six-month undertaking
FBR's circular says a person not on the list can avoid the section 182A surcharge by giving an undertaking. The person promises not to buy or acquire any property for six months.
If you are about to buy, this undertaking works against you. Speak to a tax adviser before you sign it.
Late filers
The same circular says the separate higher rates for late filers under 236K and 236C have been abolished. So the main question now is simple: is your name on the list?
Advance tax is not always the final cost
Section 236K is an advance tax. A person who files a return may be able to claim it against the tax they owe that year, depending on their position. A tax adviser can tell you if this applies. Do not assume you will get it back when you budget for the purchase.
See 236K and 236C explained and the total cost of buying property.
From Chapter 8, What It Really Costs of Understanding Property in Lahore, built from PLRA, LDA and FBR sources.