The deal
Both parties assumed to be on the Active Taxpayers List. Rates read 9 September 2026.
236K and 236C are adjustable advance taxes — they are set against your income-tax liability for the year, so for a filer with tax to pay they are a timing cost, not a dead cost. The DHA fee is a dead cost. Stamp duty and CVT, if any, are dead costs.
Where each number comes from
| Line | Figure | Source | Confidence |
|---|---|---|---|
| 236K, buyer | 1.5% flat, filers | FBR, Budget 2026-27 Salient Features | Primary |
| 236C, seller | 2.75% flat, filers | FBR, Budget 2026-27 Salient Features | Primary |
| Section 7E | Abolished for 2026-27 — section 7E has been omitted. | FBR, Budget 2026-27 Salient Features | Primary |
| DHA transfer fee | PKR 77,000 / PKR 177,000 / PKR 191,000 + PKR 5,000 set fee | a third-party marketing site (Souq al’Ard (Pvt) Ltd, margallaenclavedha.com), read 9 September 2026 — not a DHA document | Dealer-sourced |
| DC valuation | PKR 69 Lakh / PKR 1.38 Crore / PKR 2.75 Crore | a third-party marketing site (Souq al’Ard (Pvt) Ltd, margallaenclavedha.com), read 9 September 2026 — not a DHA document | Dealer-sourced |
| ICT stamp duty, CVT | your entry | no primary source found | Unverified |
Tax rates: read this before you rely on a number.
Advance-tax rates under sections 236C and 236K move with each Finance Act and can be changed by SRO between budgets. The figures below are what we read on the dates shown. Confirm the rate that applies on the day your transfer is actually executed — not the day you agree the price. Your filer status on the Active Taxpayers List at that moment is what the rate is charged against.
Rates on this site were read on 9 September 2026. See taxes & charges for the full working, and confirm on fbr.gov.pk or with your own tax adviser on the day of transfer.
Questions
What does it cost to transfer a Margalla Enclave plot?
Three things the buyer can compute today: the buyer’s advance tax under section 236K (1.5% for filers, FY 2026-27), the seller’s advance tax under 236C (2.75%), and DHA’s transfer fee. The tax rates are FBR’s; the transfer fee we have only from a dealer site (a third-party marketing site (Souq al’Ard (Pvt) Ltd, margallaenclavedha.com), read 9 September 2026 — not a DHA document), so the tool labels it as such.
Is 236K charged on the price I paid or on the DC value?
On the higher of the declared consideration and the FBR-notified valuation for the area. The tool lets you enter both and taxes the higher. The DC figures pre-filled are dealer-sourced, not from an FBR table for this scheme — replace them if you have the notified value.
What about stamp duty and CVT in Islamabad?
We found no primary source for the ICT rates that applies to a DHA transfer, and secondary calculators disagree with each other, so the tool leaves those two fields at zero for you to fill. The tax page says what we could and could not verify.
Do non-filers pay more?
Historically yes, substantially. The Finance Act 2026 reform collapsed the filer tiers to flat rates; whether a separate non-filer or late-filer rate survives is one of the things we could not confirm from FBR’s own text. Check the Active Taxpayers List before you agree a price, and ask the transfer office the day of transfer.
Last checked . First published .
Buying a file rather than a plot?
The fee structure is different and the risk is different. Read this first, then ask.