These calculators cover land in Pakistan from its size to the tax when it changes hands.
Land units
Plot sizes
Construction cost
Materials
Property tax and stamp duty
About these calculators
Land units. The converters change between marla, kanal, gaz (square yards), square feet, acres, murabba and bigha. A marla is not one fixed size: most housing societies use 225 sq ft, revenue records use 272.25 sq ft, and 250 sq ft is used in some places. One kanal is always 20 marla. Start with marla to square feet or kanal to marla; for farm land see kanal to acre and murabba to acre.
Plot sizes. The plot pages give the sides and building limits for common sizes such as 5 marla and 10 marla, and the plot area calculator works out an odd-shaped plot from its sides.
Construction cost and materials. The house construction cost calculator gives the cost per sq ft for grey structure and finishing with a breakdown of bricks, cement, steel, sand, crush and labour, the grey structure calculator prices the shell alone, and the brick calculator counts bricks and mortar for a wall.
Property taxes and stamp duty. When you buy or sell, the FBR property tax calculator works out 236K and 236C, the stamp duty calculator the provincial duty, and the capital gains tax calculator the gain tax under the 2026-27 rules. Owners pay a yearly tax worked out by the annual property tax calculator, and landlords can check the rental income tax.
Which marla size to use
The size of a marla depends on who is measuring. This makes a real difference on large plots.
| Plot | 225 sq ft marla | 272.25 sq ft marla |
|---|---|---|
| 5 marla | 1,125 sq ft | 1,361.25 sq ft |
| 1 kanal (20 marla) | 4,500 sq ft | 5,445 sq ft |
Use 225 sq ft when a housing society or developer quotes the size. Use 272.25 sq ft for agricultural land and revenue records such as the fard. On that scale, one acre is exactly 160 marla or 8 kanal. If you are buying, ask which marla the seller means and check the size in the transfer papers.
What changed for property in 2026-27
- Advance tax on buying (236K) for filers fell to a flat 1.25% of the property value from 1 July 2026. Non-filers still pay 10.5% to 18.5%.
- Advance tax on selling (236C) for filers fell to a flat 2.75%. Non-filers pay 11.5%.
- The late filer rates that applied in 2024-25 and 2025-26 were removed by the Finance Act 2026.
- Section 7E, the tax on deemed income from a second property, was omitted from 1 July 2026.
- Capital gains tax did not change: 15% for filers on property bought from 1 July 2024, and the old holding period table for property bought before that.
Common questions
What is the construction cost per sq ft in Pakistan?
In Lahore, at the rates stored on 26 September 2026, a standard (B category) house costs about Rs 3,200 a sq ft for grey structure and another Rs 3,200 for finishing, so Rs 6,400 a sq ft in all. Economy work is about Rs 4,800 and premium about Rs 8,600. Karachi and Islamabad are a few percent higher.
How much tax does a filer pay when buying property?
A filer buyer pays 1.25% advance tax under section 236K on the higher of the price and the FBR value, plus provincial stamp duty and fees. In Punjab that is about 3.4% in all on a Rs 15 million house. A non-filer pays 10.5% or more under 236K alone.
Is section 7E tax still charged?
No. The Finance Act 2026 omitted section 7E, so there is no deemed income tax on a second property from tax year 2027 onwards. Rent you actually receive is still taxed, and our rental income tax calculator works that out.