Sticker price is never the landed cost. §236K at 1.25% (filer) vs up to 18.5% (non-filer), ~1% stamp duty, society transfer fees — totalled for real 5 Marla, 10 Marla and 1 Kanal examples.
The sticker price is never the landed cost — and in 2026 the gap between a prepared buyer and an unprepared one is wider than ever, because the Finance Act 2026 rewrote the buyer's tax table. The short version: filers (and overseas NICOP holders who claim their relief) now pay a flat 1.25% advance tax; non-filers pay 10.5% to 18.5%. Same plot, same price — a tax bill that differs by a factor of ten.
| Charge | Rate | Note |
|---|---|---|
| Advance tax — buyer (§236K) | Filer / ATL: 1.25% flat | Adjustable against your return. Finance Act 2026 replaced the old slabs with a flat filer rate. |
| Advance tax — buyer, non-filer | 10.5% – 18.5% by value slab | ≤5 Cr: 10.5% · 5–10 Cr: 14.5% · above: 18.5%. Being on the FBR Active Taxpayer List is worth real money. |
| Overseas relief (Clause 111AC) | Filer rates without being a filer | Non-resident NICOP/POC holders get filer rates under §236C/236K — apply via the FBR portal's Overseas Pakistanis route before the transaction. |
| Advance tax — seller (§236C) | Filer 2.75% · non-filer 11.5% | Seller side, for reference when you negotiate who bears what. |
| Stamp duty (ICT) | ≈1% of recorded value | Reduced by recent finance measures; e-stamping is now mandatory in ICT. Confirm the current rate at the sub-registrar before payment. |
| Society transfer fee | By project & size | Bahria Enclave: Rs 73,200 (5M) to Rs 304,920 (2K) per the last published schedule. DHA Margalla Enclave: Rs 77,000 – 1,91,000 + Rs 25,000 processing/set. |
| Our commission | Standard market rate, disclosed | Told to you before we start — never baked silently into a quoted price. |
Two structural points people miss. First, taxes are computed on FBR/recorded values, not your negotiated price — the recorded value is usually well below market, which softens the percentages. Second, the filer test is checked at transaction time: getting onto the Active Taxpayer List (or filing the Clause 111AC overseas application) is worth doing weeks before transfer day, not at the counter.
Separate from government taxes, the society charges its own transfer fee. Bahria Enclave's last published dealer schedule (effective Oct 2022 — confirm current at the office):
| Size | Transfer fee | Possession | Utility connection |
|---|---|---|---|
| 5 Marla | Rs 73,200 | Rs 108,000 | Rs 117,000 |
| 8 Marla | Rs 106,920 | Rs 129,600 | — |
| 10 Marla | Rs 147,450 | Rs 151,200 | — |
| 1 Kanal | Rs 248,700 | Rs 237,600 | Rs 408,000 |
| 2 Kanal | Rs 304,920 | Rs 280,800 | — |
Full schedule with commercial possession charges and the maintenance-bill reality: Bahria Enclave transfer fee & charges guide.
DHA Margalla Enclave publishes Rs 77,000 (5M) / Rs 1,77,000 (10M) / Rs 1,91,000 (1K) plus Rs 20,000 processing and Rs 5,000 transfer-set per plot.
Overseas buyers: you do not need to become a filer. Clause 111AC gives non-resident NICOP/POC holders the filer rates — applied for through the FBR portal's Overseas Pakistanis route before the transaction. We prepare this as standard; most buyers who miss it simply never knew it existed.
Work out your own number. The plot cost calculator puts all of this together for a specific plot — land price, society transfer fee, §236K at your real status, and ICT stamp duty — charged on the FBR value the way FBR actually charges it.
Figures reflect FY 2026-27 rules as publicly reported on 23 August 2026; recorded values are estimates for illustration. Confirm current rates with FBR/your tax adviser before transacting — rules change at every budget.
If you are on the Active Taxpayer List: 1.25% advance tax (§236K) on the FBR/recorded value, plus roughly 1% ICT stamp duty, plus the society transfer fee. If you are NOT a filer: 10.5% to 18.5% §236K by value slab. Overseas NICOP/POC holders get filer rates via Clause 111AC.
On the FBR/recorded (DC) value, which is typically well below the market price you actually pay. That is why a 72-Lac plot can carry a filer tax bill of under a lac. The recorded value differs by society and size — we compute it per deal before you commit.
Sellers pay §236C advance tax — 2.75% filer, 11.5% non-filer. It matters to you because a non-filer seller sometimes tries to pass that cost into the price. Knowing both sides of the tax table is negotiating leverage; we put it on the table explicitly.
Websites quote three different '5 Marla prices' for Margalla Enclave — 1.55 Crore, 1.8 Crore, even 2.1 Crore — and none explains why. Here is what each number actually is and which one you would pay.
The five-check verification we run before every token: record match, litigation, dues, physical level, and stage-of-title. Plus the Bahria Enclave / Margalla Enclave fake-file patterns and the scams that target overseas buyers.
Sector letters are not a price ranking — development stage is. A sector-by-sector read of where the risk sits and where the value is, from A's certainty premium to O's litigation caveat.
Send budget, purpose and timeline. The reply names sectors, not slogans.