HILLS CITY

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 Sindh

Not confirmed yet for Sindh, so no figure is given for them: Who pays stamp duty on a sale deed, Sindh; Registration fee, Sindh; Capital value tax on property, Sindh.

Stamp duty and fees, Sindh

• 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];

• Stamp duty on the sale deed, Sindh

  2% of the value

  Applies to A sale deed for property in Sindh, urban or not, other than a transfer to or from a REIT

  Stamp Act 1899 (Sindh), Schedule I, Article 16(A)(ii), as substituted by Sindh Finance Act 2024 s2(x)(a), Sindh Finance Act 2024 (Sindh Act No. II of 2024), Sindh Government Gazette, Extraordinary, Part IV, 30 June 2024, page 843, read 13 November 2026.

  The text says

  (x) in Article 16 - (a) in Sub-Article (A), for clauses (i) and (ii), the following shall be substituted:- "(i) To and from Real Estate Investment Trusts (REITs) At the rate of two percent of the value in the valuation table or declared value recorded in the instrument whichever is higher (ii) In any other case Same duty as leviable on the Conveyance under Article No.16(A)(i)"

• Who pays stamp duty on a sale deed, Sindh

  NOT CONFIRMED. No figure.

  Sindh amended s29 in 2002 and again in the Sindh Finance Act 2009, and no consolidated Sindh copy of s29 was found, so who pays is not settled.

  Applies to A sale deed in Sindh

  Stamp Act 1899 (Sindh), s29, Stamp (Sindh Amendment) Ordinance 2002 (Sindh Ordinance No. XVIII of 2002), Sindh Code copy, page 1, read 13 November 2026.

  The text says

  Sindh amends s29 ("(vi) in section 29, in clause (a)-"), and no consolidated Sindh text of s29 was found.

• Registration fee, Sindh

  NOT CONFIRMED. No figure.

  The Sindh fee table is a notification under s78 and was not found. The sindhlaws.gov.pk list stopped paging with "Invalid postback" on 13 Nov 2026.

  Applies to A registered sale deed in Sindh

  Registration Act 1908, s78; Sindh fee table, Sindh Registration (Amendment) Act 2026 (Sindh Act No. IX of 2026), Gazette 23 February 2026, read 13 November 2026.

  The text says

  The 2026 amendment lets overseas Pakistanis verify at any Sub-Registrar office through NADRA e-Registration. It sets no fee.

• Capital value tax on property, Sindh

  NOT CONFIRMED. No figure.

  The tax turns on the valuation category, plot size and flat area, which the calculator does not ask, and the Sindh Finance Acts 2020 to 2023 were not read.

  Applies to Residential and commercial property in Sindh, with exemptions by category and size

  Sindh Finance Act 2010, s4(3), as substituted by Sindh Finance Act 2019 s5, Sindh Finance Act 2019 (Sindh Act No. XII of 2019), Sindh Code copy, page 8, read 13 November 2026.

  The text says

  At the rate of one and half percent of value in the valuation table or at the floating rate charged on the actual value ... (b) the capital value tax rate shall be one and half percent for the determination of floating rate

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).