THE GREENS

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۔

سندھ میں فروخت کے اخراجات نکالیں

سندھ کے لیے ان کی ابھی تصدیق نہیں ہوئی، اس لیے ان کی کوئی رقم نہیں دی جاتی: Who pays stamp duty on a sale deed, Sindh; Registration fee, Sindh; Capital value tax on property, Sindh۔

اسٹامپ ڈیوٹی اور فیسیں، سندھ

• 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, Sindh

  2% of the value

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

  متن میں لکھا ہے

  (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

  تصدیق نہیں ہوئی۔ کوئی رقم نہیں۔

  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.

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

  متن میں لکھا ہے

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

• Registration fee, Sindh

  تصدیق نہیں ہوئی۔ کوئی رقم نہیں۔

  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.

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

  متن میں لکھا ہے

  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

  تصدیق نہیں ہوئی۔ کوئی رقم نہیں۔

  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.

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

  متن میں لکھا ہے

  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

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).