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Stamp Duty & Registration Charges in Pakistan – Province-wise Guide 2025

When buying or selling property in Pakistan, several government charges apply in addition to the agreed price. Here is a province-wise breakdown.

Punjab

• Stamp Duty: 3% of property value
• Capital Value Tax (CVT): 2% (Federal)
• Registration Fee: 1% (capped at PKR 50,000)

Sindh

• Stamp Duty: 2.5% of property value
• CVT: 2% (Federal)
• Registration Fee: 1%

KPK

• Stamp Duty: 3% of property value
• CVT: 2% (Federal)
• Registration Fee: 1%

Tips

• Always verify current rates with your local Sub-Registrar office
• These charges are typically paid by the buyer
• Keep all receipts for your tax records

Use our Stamp Duty Calculator to estimate your total property transaction charges.

Complete Province-wise Stamp Duty Table (2025)

Stamp duty rates vary by province and by the type of deed being registered. Here is the up-to-date breakdown for all four provinces:

Province	Sale Deed	Gift Deed	Lease Deed	Town Tax / Surcharge	Registration Fee
Punjab	3%	2%	1%	1%	1% (max PKR 100,000)
Sindh	3%	2%	1.5%	1%	1%
KPK	3%	2%	1%	0.5%	1%
Balochistan	3%	2%	1%	0.5%	1%

These rates apply to the registered/notified value of the property, which is typically the DC (Deputy Commissioner) rate or the agreed transaction price, whichever is higher. Always confirm the applicable rate with your local Sub-Registrar office as local bodies may impose additional levies.

What is DC Rate vs Market Value?

One of the most confusing aspects of property transactions in Pakistan is the difference between DC rate, FBR value, and actual market price:

• DC Rate (District Collector Rate): The minimum official value set by the provincial government. Stamp duty is calculated on whichever is higher — DC rate or agreed price.
• FBR Value: FBR publishes its own property valuation tables for major cities. CGT is calculated on the gain above FBR value, not necessarily DC value.
• Market Price: The actual price agreed between buyer and seller. Often significantly higher than both DC and FBR rates in prime areas of Karachi, Lahore, and Islamabad.

In practice, many transactions are registered at DC value to minimise stamp duty — while the actual price is paid separately. This practice is becoming riskier as FBR and provincial authorities increasingly cross-check transactions against market data.

Step-by-Step Property Registration Process in Punjab

For most Pakistanis, property registration in Punjab (covering Lahore, Faisalabad, Rawalpindi, etc.) follows this process:

1. Agree on price and terms with the seller — get a written agreement (Bai-Nama or Agreement to Sell)
2. Verify the title through PLRA (Punjab Land Records Authority) at plra.punjab.gov.pk — ensure no encumbrances, mortgages, or disputes
3. Calculate stamp duty using our Stamp Duty Calculator based on the registration value
4. Purchase stamp papers from licensed stamp vendors or generate e-stamps online at e-stamping.punjab.gov.pk
5. Prepare the Sale Deed — typically drafted by a licensed deed writer at the Sub-Registrar's office
6. Present both parties at Sub-Registrar — buyer and seller (or their attorneys) must appear with original CNICs
7. Pay registration fee — collected at the Sub-Registrar's window
8. Collect registered document — typically same day or within 2–3 working days
9. Update PLRA records — the Sub-Registrar notifies PLRA; confirm the mutation (intiqal) is completed in your name

Common Extra Charges in Property Transactions

Beyond stamp duty and registration, budget for these additional costs:

Charge	Typical Amount	Paid To
Property Dealer Commission	1% of sale price	Dealer (negotiable)
Deed Writer Fee	PKR 2,000–10,000	Licensed deed writer
Fard / Title Search Fee	PKR 200–500	PLRA office
Mutation (Intiqal) Fee	PKR 1,000–5,000	Patwari / Revenue office
Advance Capital Gains Tax	1–3% (varies)	FBR via Sub-Registrar
Withholding Tax (if applicable)	1–4% for non-filers	FBR at registration

Total transaction costs in Pakistan typically range from 6% to 10% of the property value when all official charges, professional fees, and taxes are included. Always budget this carefully before finalising a property purchase.

Understanding the Full Property Transaction Cost in Pakistan

When buying property in Pakistan, most buyers focus only on the agreed price — and are then surprised by the additional government charges at registration. These charges are not optional and must be paid before the Sub-Registrar completes the transfer. Here is a complete picture of all the charges you should budget for:

Charge	Punjab	Sindh	KPK	Paid By
Stamp Duty	3%	3%	3%	Buyer
Town Tax / DC Surcharge	1%	1%	0.5%	Buyer
Registration Fee	1% (cap PKR 100K)	1%	1%	Buyer
Capital Gains Tax (CGT)	Varies (0–15%)	Varies	Varies	Seller
Withholding Tax (WHT) on Sale	1–4% of value	1–4%	1–4%	Seller
Agent Commission	1–2%	1–2%	1–2%	Both

As a buyer, you are typically responsible for stamp duty, town tax, and the registration fee — collectively around 4–5% of property value. On a PKR 10,000,000 property in Punjab, this translates to approximately PKR 400,000–500,000 in registration charges alone, separate from the purchase price.

Stamp Duty on Gift Deeds and Inheritance Transfers

Not all property transfers are sales. Different rates apply to different types of transactions:

• Sale deed: Standard 3% stamp duty applies in Punjab and most provinces
• Gift deed (Hiba): Stamp duty at 2% in Punjab — lower than sale deed. However, gift transfers between blood relatives (parent to child, sibling to sibling) may attract concessional rates — verify with your local Sub-Registrar
• Inheritance / Succession transfer: When property is transferred from a deceased person's estate to legal heirs, stamp duty is generally nil in Punjab (as inheritance itself is not a sale). Only a nominal registration fee applies. However, if one heir buys out another heir's share, that portion is treated as a regular sale
• Lease deed: Stamp duty at 1% in Punjab for lease agreements

The Property Registration Process — Step by Step

Understanding the actual process helps you avoid delays and extra costs at the Sub-Registrar's office:

1. Agree on sale price: Negotiate and agree on the transaction price with the seller. For FBR purposes, the price must not be below the FBR valuation table rate for that area.
2. Draft the sale deed: A lawyer or notary prepares the sale deed document incorporating all terms. Cost: typically PKR 2,000–10,000.
3. Obtain FBR payment receipt: Pay the Capital Value Tax (if applicable) and get the CPR (Challan Payment Receipt) from FBR.
4. Pay stamp duty and registration fee: Purchase stamp papers of the required value from authorised vendors, or pay via PSID at a bank.
5. Present at Sub-Registrar: Both buyer and seller (or their authorised representatives with Power of Attorney) appear before the Sub-Registrar with CNICs, sale deed, and payment receipts.
6. Biometric verification: Both parties complete biometric verification using their CNICs — this is mandatory for all property transactions above PKR 5 million.
7. Mutation (Intiqal): After registration, apply for mutation in the relevant Patwari's record to update the official land record (Fard) in your name. Cost: small fee varies by district.

Filer vs Non-Filer Withholding Tax on Property

Being an active tax filer has a significant impact on property transaction costs beyond CGT:

• Buying property (Advance Tax): Filers pay 3% WHT on property purchases above PKR 5 million; non-filers pay 4%
• Selling property (Advance Tax): Filers pay 3% on gross sale price; non-filers pay 6% — double the rate
• These advance tax payments are adjustable against your final tax liability when you file your return

On a PKR 10,000,000 property sale, the difference between filer and non-filer WHT is PKR 300,000 — far more than the cost of filing a return. This alone makes becoming an active tax filer highly worthwhile for anyone involved in property transactions.