Local Government, Elections and Rural Development Department, Khyber Pakhtunkhwa list, Khyber Pakhtunkhwa
Abbottabad Smart City, District Abbottabad.
“Un-Approved”
Local Government, Elections and Rural Development Department, Khyber Pakhtunkhwa says: “PHS Details | Status of PHS: Un-Approved | In Case of Departmental NOC not granted, specify Department: in process”.
Source: Local Government, Elections and Rural Development Department, Khyber Pakhtunkhwa list, read 12 November 2026.
Read on
The list says exactly what is quoted above, and nothing more. We have not placed it in one of the three plain groups (approved, under process, illegal), because the list does not. Read the authority's own page before you rely on it.
This is about the society, not your plot. A plot needs its own check.
The society’s status says nothing about one plot. Ask for these, from these offices. Tick each as you get it. Ticks stay in this browser only.
This list cannot tell you a plot is clear. No open data supports that. It tells you what to ask for, and where.
Development authority, Local Government, Elections and Rural Development Department, Khyber Pakhtunkhwa
Our list is a dated reading. The authority's page rules, and it can change.
Sub-registrar
s57(1), Registration Act 1908, read .
the Books Nos. 1 and 2 and the Indexes relating to Book No.1 shall be at all times open to inspection by any person applying to inspect the same; and, subject to the provisions of section 62, copies of entries in such books shall be given to all persons applying for such copies.
Development authority, Local Government, Elections and Rural Development Department, Khyber Pakhtunkhwa
Each authority and society sets its own transfer process. We have not read them.
Sub-registrar
s17(1)(b), Registration Act 1908, read .
other non-testamentary instruments which purport or operate to create, declare, assign, limit or extinguish, whether in present or in future, any right, title or interest, whether vested or contingent, of the value of one hundred rupees and upwards, to or in immoveable property
You
s208, Contract Act 1872, read .
The termination of the authority of an agent does not, so far as regards the agent, take effect before it becomes known to him, or, so far as regards third persons, before it becomes known to them.
We left out 3 steps that apply only to property in Punjab or Islamabad.
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 Khyber Pakhtunkhwa
Not confirmed yet for Khyber Pakhtunkhwa, so no figure is given for them: Registration fee, Khyber Pakhtunkhwa; Capital value tax on property, Khyber Pakhtunkhwa.
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 .
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];
1% of the value
Applies to A sale deed for property in an urban area of Khyber Pakhtunkhwa
Stamp Act 1899 (KP), Schedule I, Article 23(b), Stamp Act 1899 as it applies in Khyber Pakhtunkhwa, updated till Act XVIII of 2025, page 55, read .
23. CONVEYANCE as defined by section 2 (10) not being a TRANSFER charged or exempted under No. 62, ... (b) in case of immoveable property in an urban area: 1[One rupee] for every one hundred rupees or part thereof of the value of the property. Footnote 1: Substituted vide Khyber Pakhtunkhwa Act No. I of 2024.
1% of the value
Applies to A sale deed for agricultural land in Khyber Pakhtunkhwa outside an urban area
Stamp Act 1899 (KP), Schedule I, Article 23(a), Stamp Act 1899 as it applies in Khyber Pakhtunkhwa, updated till Act XVIII of 2025, page 54, read .
(a) in case of agriculture. 2[One rupee] for every one hundred rupees or part thereof of the value of land. Footnote 2: Substituted vide Khyber Pakhtunkhwa Act No. I of 2024.
2% of the value
Applies to A sale deed in Khyber Pakhtunkhwa for property that is neither urban nor agricultural land
Stamp Act 1899 (KP), Schedule I, Article 23(c), Stamp Act 1899 as it applies in Khyber Pakhtunkhwa, updated till Act XVIII of 2025, page 55, read .
(c) In any other case: Two rupees for every one hundred rupees or part thereof of the value of the property.
Paid by the buyer
Applies to A sale deed in Khyber Pakhtunkhwa, unless the parties agree otherwise
Stamp Act 1899 (KP), s29(c), Stamp Act 1899 as it applies in Khyber Pakhtunkhwa, updated till Act XVIII of 2025, page 24, read .
(c) in the case of a conveyance (including a re-conveyance of mortgaged property) by the grantee
NOT CONFIRMED. No figure.
The KP fee table is a notification under s78 and was not found on an official site. finance.kp.gov.pk did not resolve on 13 Nov 2026. A person must read the Board of Revenue KP notification.
Applies to A registered sale deed in Khyber Pakhtunkhwa
Registration Act 1908, s78; KP fee table, Khyber Pakhtunkhwa Finance Act 2026 (Act No. XIII of 2026), Gazette 2 July 2026, read .
The KP Finance Act 2026 does not touch the Registration Act or its fee table.
NOT CONFIRMED. No figure.
The tax turns on the plot size, the use and the built area, which the calculator does not ask, and clause (c) for flats and plazas has its own rate. No figure is given until those inputs exist.
Applies to Urban property of at least 500 square yards or one kanal (other than commercial, industrial and flats), and commercial or industrial urban property of any size
Khyber Pakhtunkhwa Finance Act 2010, s2(2), Khyber Pakhtunkhwa Finance Act 2010 (Act No. VIII of 2010), KP Code copy, page 3, read .
(i) Where the value of the immovable property is recorded. 1[One percent] 2[of the recorded value of the landed area. ... (iii) Where the immoveable property is a constructed property. Ten rupees per square foot of the constructed area, in addition to the value worked out above.]
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 .
The rate of tax to be collected under section 236C shall be 2.75% of the gross amount of the consideration received.
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 .
Section 236C On the gross amount of consideration received on sale or transfer of immovable property 2[11.5%]
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 .
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.
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 .
"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."
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 .
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%]
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 .
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
15% down to 0% of the gain, by years held
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 .
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.
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 .
15% for persons appearing on the Active Taxpayers’ List on date of disposal of property
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 .
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).
For property in Khyber Pakhtunkhwa, the official texts we hold name these kinds of office. They are kinds, not particular offices.
We have not been able to read the texts that answer 5 questions for Khyber Pakhtunkhwa. The laws page lists each.
Local Government, Elections and Rural Development Department, Khyber Pakhtunkhwa, Khyber Pakhtunkhwa. We read these pages of its website on 12 November 2026:
This page shows the list as we read it on 12 November 2026. Lists change. Check the authority’s own page before you pay or sign.