Royal City

یہاں کی فروخت پر لاگو شرحیں، ہر ایک کے ساتھ وہ دفعہ جس سے وہ لی گئی ہے۔ یہ شرحیں ہیں، آپ کی فروخت کی کل رقم نہیں۔

بلوچستان میں فروخت کے اخراجات نکالیں

بلوچستان کے لیے ان کی ابھی تصدیق نہیں ہوئی، اس لیے ان کی کوئی رقم نہیں دی جاتی: Stamp duty on the sale deed, agricultural land in Balochistan; Stamp duty on the sale deed, Balochistan in any other case; Who pays stamp duty on a sale deed, Balochistan; Registration fee, Balochistan; Capital value tax on property, Balochistan۔

اسٹامپ ڈیوٹی اور فیسیں، بلوچستان

• Upper limit on the registration fee

  No more than 1% of the value

  کس پر لاگو ہے: Every registered sale deed

  Registration Act 1908, s78،‏ Registration Act 1908, Pakistan Code copy, page 32، پڑھنے کی تاریخ 12 نومبر، 2026۔

  متن میں لکھا ہے

  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, urban Balochistan

  1.5% of the value

  کس پر لاگو ہے: A sale deed for property in an urban area of Balochistan

  Balochistan Stamp Act 1899, First Schedule, Article 23(1)(b), as amended by Balochistan Finance Act 2026 s14،‏ Balochistan Finance Act 2026 (Act No. XVI of 2026), Provincial Assembly of Balochistan notification No. PAB/Legis: V (10)/2026/0228-A, 29 June 2026, Balochistan Code copy, page 22، پڑھنے کی تاریخ 13 نومبر، 2026۔

  متن میں لکھا ہے

  In Balochistan Stamp Act, 1899 (Act No. 2 of 1899), in the first schedule in serial 23, in Column No. 3, for the "proper stamp duty", of clause (b), for the word "Two", the words [one point five] shall be substituted.

• Stamp duty on the sale deed, agricultural land in Balochistan

  تصدیق نہیں ہوئی۔ کوئی رقم نہیں۔

  The 2019 schedule says one percent. The Balochistan Finance Acts 2020 to 2025 were not read. The 2026 Act changes only clause (b), so clause (a) today is not confirmed.

  کس پر لاگو ہے: A sale deed for agricultural land in Balochistan

  Balochistan Stamp Act 1899, First Schedule, Article 23(1)(a)،‏ Balochistan Finance Act 2019 (Balochistan Act No. V of 2019), Balochistan Code copy, page 18، پڑھنے کی تاریخ 13 نومبر، 2026۔

  متن میں لکھا ہے

  23. CONVEYANCE (1) as defined by section 2(10) not being a transfer charged or exempted under article 62 - (a) In case of agriculture (a) One percent of value

• Stamp duty on the sale deed, Balochistan in any other case

  تصدیق نہیں ہوئی۔ کوئی رقم نہیں۔

  The 2019 schedule says two percent. The Balochistan Finance Acts 2020 to 2025 were not read. The 2026 Act changes only clause (b), so clause (c) today is not confirmed.

  کس پر لاگو ہے: A sale deed in Balochistan for property that is neither urban nor agricultural land

  Balochistan Stamp Act 1899, First Schedule, Article 23(1)(c)،‏ Balochistan Finance Act 2019 (Balochistan Act No. V of 2019), Balochistan Code copy, page 18، پڑھنے کی تاریخ 13 نومبر، 2026۔

  متن میں لکھا ہے

  (c) In any other case (c) Two percent of value

• Who pays stamp duty on a sale deed, Balochistan

  تصدیق نہیں ہوئی۔ کوئی رقم نہیں۔

  No consolidated Balochistan copy of the Stamp Act s29 was found, so who pays is not settled.

  کس پر لاگو ہے: A sale deed in Balochistan

  Balochistan Stamp Act 1899, s29،‏ Balochistan Finance Act 2019 (Balochistan Act No. V of 2019), Balochistan Code copy, page 18، پڑھنے کی تاریخ 13 نومبر، 2026۔

  متن میں لکھا ہے

  No Balochistan text of s29 was read.

• Registration fee, Balochistan

  تصدیق نہیں ہوئی۔ کوئی رقم نہیں۔

  The Balochistan fee table is a notification under s78 and was not found on an official site.

  کس پر لاگو ہے: A registered sale deed in Balochistan

  Registration Act 1908, s78; Balochistan fee table،‏ Balochistan Finance Act 2026 (Act No. XVI of 2026), Provincial Assembly of Balochistan notification No. PAB/Legis: V (10)/2026/0228-A, 29 June 2026, Balochistan Code copy, page 1، پڑھنے کی تاریخ 13 نومبر، 2026۔

  متن میں لکھا ہے

  The Balochistan Finance Act 2026 was read for property changes and sets no registration fee.

• Capital value tax on property, Balochistan

  تصدیق نہیں ہوئی۔ کوئی رقم نہیں۔

  The rate now reads 1% of the recorded value of the landed area or the valuation table, whichever is higher, plus Rs 10 a square foot of built area. It turns on plot size, use and built area, which the calculator does not ask, and clause (c) was added by an Act we did not read.

  کس پر لاگو ہے: Urban residential property (other than flats) of at least 500 square yards or one kanal, and commercial urban property of any size

  Balochistan Finance Act 2013, s4(4), as amended by Balochistan Finance Act 2026 s13(1)،‏ Balochistan Finance Act 2026 (Act No. XVI of 2026), Provincial Assembly of Balochistan notification No. PAB/Legis: V (10)/2026/0228-A, 29 June 2026, Balochistan Code copy, page 22، پڑھنے کی تاریخ 13 نومبر، 2026۔

  متن میں لکھا ہے

  In Balochistan Finance Act, 2013, - (1) In sub-section 4, of section 4, - (a) in clause (a), and (b), for the "rate of tax" in serial number (i); for the figure "2", the figure [1] shall be substituted. (b) in clause (c), for the "rate of tax" in serial number (i); for the figure "2", the figure [1] shall be substituted.

فروخت اور خرید پر وفاقی انکم ٹیکس

• Advance tax on the sale, paid by the seller

  2.75% of the sale price

  کس پر لاگو ہے: 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، پڑھنے کی تاریخ 12 نومبر، 2026۔

  متن میں لکھا ہے

  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

  کس پر لاگو ہے: 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، پڑھنے کی تاریخ 12 نومبر، 2026۔

  متن میں لکھا ہے

  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

  کس پر لاگو ہے: 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، پڑھنے کی تاریخ 12 نومبر، 2026۔

  متن میں لکھا ہے

  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

  کس پر لاگو ہے: 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، پڑھنے کی تاریخ 13 نومبر، 2026۔

  متن میں لکھا ہے

  "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

  کس پر لاگو ہے: 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، پڑھنے کی تاریخ 13 نومبر، 2026۔

  متن میں لکھا ہے

  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

  کس پر لاگو ہے: 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، پڑھنے کی تاریخ 12 نومبر، 2026۔

  متن میں لکھا ہے

  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

  کس پر لاگو ہے: 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، پڑھنے کی تاریخ 13 نومبر، 2026۔

  متن میں لکھا ہے

  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

  کس پر لاگو ہے: 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، پڑھنے کی تاریخ 13 نومبر، 2026۔

  متن میں لکھا ہے

  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

  کس پر لاگو ہے: 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، پڑھنے کی تاریخ 13 نومبر، 2026۔

  متن میں لکھا ہے

  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.

قانون سے نکال دی گئی ہیں، اس لیے انہیں کوئی ادا نہیں کرتا۔ 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).