Master City & Illegal Extension

The rates that apply to a sale here, each with the section it comes from. These are rates, not a sum for your sale.

Work out the costs of a sale in Punjab

Not confirmed yet for Punjab, so no figure is given for them: Registration fee, Punjab.

Stamp duty and fees, Punjab

• Stamp duty on the sale deed, urban Punjab

  2% of the value

  Applies to A sale deed for property in an urban area of Punjab

  Punjab Stamp Act 1899, Schedule I, Article 23(a), Stamp Act 1899 as it applies in Punjab, page 46, read 12 November 2026.

  The text says

  CONVEYANCE as defined by section 2(10) not being a TRANSFER charged or exempted under Article 62: (a) In case of immovable property in an urban area; and 13[Two] percent of the value of property.

• Stamp duty on the sale deed, Punjab outside urban areas

  1% of the value

  Applies to A sale deed for property in Punjab outside an urban area

  Punjab Stamp Act 1899, Schedule I, Article 23(b), Stamp Act 1899 as it applies in Punjab, page 46, read 12 November 2026.

  The text says

  (b) in any other case 14[One] percent of the value of the property. Footnote 14: Substituted for the word “Three” by the Stamp (Amendment) Act 2026 (XXIV of 2026).

• Extra stamp duty when the sale deed is registered, Punjab

  Rs 500 up to Rs 5,00,000; Rs 1,000 over Rs 5,00,000

  Applies to A registered sale deed in Punjab

  Punjab Stamp Act 1899, Schedule I, Article 23, Note-I, Stamp Act 1899 as it applies in Punjab, page 47, read 12 November 2026.

  The text says

  In case of registration of the instrument, an additional stamp duty shall be charged as under: (a) Rs.500/-, if the amount of consideration does not exceed Rs.500,000/-; and (b) Rs.1000/-, if the amount of consideration exceeds Rs.500,000/-.

• Who pays stamp duty on a sale deed, Punjab

  Buyer and seller pay half each

  Applies to A sale deed in Punjab, unless the parties agree otherwise

  Punjab Stamp Act 1899, s29(c), Stamp Act 1899 as it applies in Punjab, page 20, read 12 November 2026.

  The text says

  In the absence of an agreement to the contrary, the expense of providing the proper stamp shall be borne ... (c) in the case of a conveyance (including a re-conveyance of mortgaged property) by the grantee 2[and grantor in equal shares]

• Upper limit on the registration fee

  No more than 1% of the value

  Applies to Every registered sale deed

  Registration Act 1908, s78, Registration Act 1908, Pakistan Code copy, page 32, read 12 November 2026.

  The text says

  The 2[Provincial Government] shall prepare a 3table of fees payable (a) for the registration of documents 4[not exceeding one percent of the value of property conveyed];

• Registration fee, Punjab

  NOT CONFIRMED. No figure.

  The Punjab fee table is a Board of Revenue notification under s78. On 13 Nov 2026 the browser pane refused bor.punjab.gov.pk and board.punjab.gov.pk, so the table was not read. A person must read it at the Board of Revenue or in the Punjab Gazette.

  Applies to A registered sale deed in Punjab

  Registration Act 1908, s78; Punjab Board of Revenue fee table, Registration Act 1908, Pakistan Code copy, read 13 November 2026.

  The text says

  The fee table is a Board of Revenue notification under s78 and is not in our library.

Federal income tax on the sale and the purchase

• Advance tax on the sale, paid by the seller

  2.75% of the sale price

  Applies to A seller on the Active Taxpayers' List, and a non-resident NICOP or POC holder under clause (111AC)

  Income Tax Ordinance s236C; First Schedule Part IV, Division X, Income Tax Ordinance 2001, FBR consolidated copy amended upto 30 June 2026, page 562, read 12 November 2026.

  The text says

  The rate of tax to be collected under section 236C shall be 2.75% of the gross amount of the consideration received.

• Advance tax on the sale, paid by a seller not on the list

  11.5% of the sale price

  Applies to A seller not on the Active Taxpayers' List, unless clause (111AC) applies

  Income Tax Ordinance s236C; Tenth Schedule, rule 1, Income Tax Ordinance 2001, FBR consolidated copy amended upto 30 June 2026, page 780, read 12 November 2026.

  The text says

  Section 236C On the gross amount of consideration received on sale or transfer of immovable property 2[11.5%]

• 236C as final tax in place of capital gains tax

  Final tax, in place of capital gains tax

  Applies to A non-resident seller holding a POC, NICOP or CNIC who bought the property through an FCVA or NRVA

  Income Tax Ordinance s236C(1), second proviso, Income Tax Ordinance 2001, FBR consolidated copy amended upto 30 June 2026, page 484, read 12 November 2026.

  The text says

  Provided further that if the seller or transferor is a non-resident individual holding Pakistan Origin Card (POC) or National ID Card for Overseas Pakistanis (NICOP) or Computerized National ID Card (CNIC) who had acquired the said immovable property through a Foreign Currency Value Account (FCVA) or NRP Rupee Value Account (NRVA) maintained with authorized banks in Pakistan under the foreign exchange regulations issued by the State Bank of Pakistan, the tax collected under this section from such persons shall be final discharge of tax liability in lieu of capital gains taxable under section 37 earned by the seller or transferor from the property so disposed of.

• Advance tax on the purchase, paid by the buyer

  1.25% of the fair market value

  Applies to A buyer on the Active Taxpayers' List, and a non-resident NICOP or POC holder under clause (111AC)

  Income Tax Ordinance s236K; First Schedule Part IV, Division XVIII, as substituted by Finance Act 2026 s5(44)(c)(ii), Finance Act 2026 (Act No. XLIII of 2026), The Gazette of Pakistan, Extraordinary, Part I, 26 June 2026, page 584, read 13 November 2026.

  The text says

  "Division XVIII Advance tax on purchase of immovable property The rate of tax to be collected under section 236K shall be 1.25% of the fair market value of the immovable property."

• Advance tax on the purchase, paid by a buyer not on the list

  10.5% up to Rs 5,00,00,000; 14.5% over Rs 5,00,00,000 up to Rs 10,00,00,000; 18.5% over Rs 10,00,00,000, of the fair market value

  Applies to A buyer not on the Active Taxpayers' List, unless clause (111AC) applies

  Income Tax Ordinance s236K; Tenth Schedule, rule 1, second proviso, Income Tax Ordinance 2001, FBR consolidated copy amended upto 30 June 2026, page 779, read 13 November 2026.

  The text says

  Where the fair market value does not exceed Rs. 50 million 5[10.5%] ... exceeds Rs. 50 million but does not exceed Rs. 100 million 6[14.5%] ... exceeds Rs. 100 million 7[18.5%]

• NICOP and POC holders pay the list rate on 236C and 236K

  A non-resident with a NICOP or POC pays the list rate even off the list

  Applies to A non-resident individual holding a NICOP or POC, on 236C and 236K

  Income Tax Ordinance, Second Schedule Part IV, clause (111AC), Income Tax Ordinance 2001, FBR consolidated copy amended upto 30 June 2026, page 711, read 12 November 2026.

  The text says

  The provisions of section 100BA and rule 1 of the Tenth Schedule shall not apply to non-resident individual holding Pakistan Origin Card (POC) or National ID Card for Overseas Pakistanis (NICOP) in respect of transactions on which tax is collectible under section 236C and 236K of the Ordinance

• Capital gains tax on property bought on or before 30 June 2024

  15% down to 0% of the gain, by years held

  • Open plot: 15% up to 1 year; 12.5% over 1 year up to 2 years; 10% over 2 years up to 3 years; 7.5% over 3 years up to 4 years; 5% over 4 years up to 5 years; 2.5% over 5 years up to 6 years; 0% over 6 years
  • House or building: 15% up to 1 year; 10% over 1 year up to 2 years; 7.5% over 2 years up to 3 years; 5% over 3 years up to 4 years; 0% over 4 years
  • Flat: 15% up to 1 year; 7.5% over 1 year up to 2 years; 0% over 2 years

  Applies to Every seller, on or off the list, of property acquired on or before 30 June 2024

  Income Tax Ordinance s37(1A); First Schedule Part I, Division VIII, columns 3 to 5, Income Tax Ordinance 2001, FBR consolidated copy amended upto 30 June 2026, page 526, read 13 November 2026.

  The text says

  gain arising on disposal of immovable property situated in Pakistan, to a person in a tax year shall be chargeable to tax under the head capital gains at the rates specified in Division VIII of Part I of the First Schedule. Division VIII columns: Rate of Tax on properties acquired on or before 30th day of June, 2024; Open Plots; Constructed Property; Flats.

• Capital gains tax on property bought on or after 1 July 2024, seller on the list

  15% of the gain

  Applies to A seller on the Active Taxpayers' List on the date of disposal, whatever the holding period

  Income Tax Ordinance s37(1A); First Schedule Part I, Division VIII, column 6, Income Tax Ordinance 2001, FBR consolidated copy amended upto 30 June 2026, page 526, read 13 November 2026.

  The text says

  15% for persons appearing on the Active Taxpayers’ List on date of disposal of property

• Capital gains tax on property bought on or after 1 July 2024, seller not on the list

  The income tax slab rate, never below 15% of the gain

  Applies to An individual seller not on the Active Taxpayers' List on the date of disposal. NICOP and POC holders included, as clause (111AC) covers only 236C and 236K

  Income Tax Ordinance s37(1A); First Schedule Part I, Division VIII, column 6, proviso, Income Tax Ordinance 2001, FBR consolidated copy amended upto 30 June 2026, page 526, read 13 November 2026.

  The text says

  at the rates specified in Division I for individuals and association of persons and Division II for companies in respect of persons not appearing on the Active Taxpayers’ List on the date of disposal of property: Provided that the rate of tax for individuals and association of persons not appearing on the Active Taxpayers’ List on the date of disposal, the rate of tax shall not be less than 15% of the gain.

Omitted from the law, so nobody pays them. Tax on deemed income from property (Income Tax Ordinance s7E). Federal excise duty on property transfer (Federal Excise Act 2005, First Schedule, Table III, S. No. 1). Capital value tax on property, Punjab (Punjab Finance Act 2010, s6).