🏠 Stamp Duty Calculator
Property Details
Total Stamp Duty
Duty Breakdown
| Property Value | PKR 10,000,000 |
| Stamp Duty Rate | 3% |
| Stamp Duty | PKR 0 |
| Town Tax / Surcharge | PKR 0 |
| Registration Fee | PKR 0 |
| Total Charges | PKR 0 |
Stamp duty rates vary by province and transaction type. Always confirm with your local Registrar office for exact figures.
How to Use the Stamp Duty Calculator
When buying or selling property in Pakistan, several government charges apply on top of the agreed price. Stamp Duty is a provincial tax on property documents, while the Registration Fee is charged for registering the transfer at the Sub-Registrar's office. These costs are typically paid by the buyer and must be budgeted before finalising any property deal.
Select your province (Punjab, Sindh, KPK, or Balochistan), enter the property value, and choose the transaction type (sale, gift deed, or lease). The calculator instantly shows stamp duty, town tax/surcharge, and registration fee — giving you the total charges in one place.
Punjab, Sindh, KPK, Balochistan — different rates per province
Sale deed, gift deed, and lease — each has separate duty rates
Stamp duty + town tax + registration fee — all in one result
📖 Complete Guide to Stamp Duty & Property Registration Charges in Pakistan 2026-27
What is Stamp Duty?
Stamp duty is a provincial tax levied on the legal transfer of immovable property — plots, houses, apartments, commercial properties, and agricultural land. It is paid by the buyer at the time of registration of the sale deed at the Sub-Registrar's office. In addition to stamp duty, buyers also pay a registration fee, and sometimes a TMA (Town/Tehsil Municipal Administration) or CDA fee depending on the property location. Together these form the total transfer cost of buying property in Pakistan. All four provinces set their own rates under their respective Stamp Acts.
Province-Wise Stamp Duty & Registration Charges 2026-27
| Province / Territory | Stamp Duty | Registration Fee | Other Charges | Total Approx. |
|---|---|---|---|---|
| Punjab | 3% of value | 1% of value | TMA fee ~0.5–1% | ~5–5.5% |
| Sindh | 3% of value | 1% of value | Urban Immovable Property Tax | ~5–6% |
| Khyber Pakhtunkhwa | 3% of value | 1% of value | Local fees | ~4.5–5% |
| Balochistan | 3% of value | 1% of value | Local fees | ~4.5–5% |
| Islamabad (ICT) | 2% of value | 1% of value | CDA charges apply in some sectors | ~3.5–4% |
| Azad Kashmir | 2% of value | 1% of value | Local charges | ~3.5% |
Rates are applied on the registered value — the higher of declared transaction price, FBR valuation table value, or DC rate. Provincial budgets may update these rates. Always confirm with your local sub-registrar before finalising a deal.
What Value is Stamp Duty Calculated On?
This is where many buyers get surprised. Stamp duty is not simply calculated on whatever price you write in the sale deed. It is calculated on the highest of three values:
- Declared transaction price — what you write in the sale deed
- FBR valuation table rate — FBR's own published rates for that area and property type (check at fbr.gov.pk → Valuation of Immovable Properties)
- DC (Deputy Commissioner) rate — the provincial government's DC rate for that union council
If your declared price is PKR 80 lac but the FBR valuation table says the property is worth PKR 1.2 crore, stamp duty will be calculated on PKR 1.2 crore — not your declared figure. You cannot legally undervalue a property to reduce stamp duty.
Full Cost of Buying Property — Punjab Example
Buying a house in Lahore for PKR 1.5 crore (seller is a filer):
| Cost Component | Rate | Amount (PKR) |
|---|---|---|
| Purchase Price | — | 15,000,000 |
| Stamp Duty (Punjab) | 3% | 450,000 |
| Registration Fee | 1% | 150,000 |
| TMA / Local Charges | ~0.5% | 75,000 |
| WHT on Purchase — Filer (Budget 2026-27) | 1.25% | 187,500 |
| Lawyer / Agent Fee | ~1% | 150,000 |
| Total Cost of Purchase | ~6.75% | PKR 16,012,500 |
Budget 2026-27 — WHT on Property Halved for Filers
Budget 2026-27 halved the FBR withholding tax on property purchase for income tax filers: from 2.5% to 1.25%. The stamp duty rates are set by provinces and were not changed in this federal budget. To get the WHT benefit, make sure you are on the FBR Active Taxpayer List (ATL) before your property registration date.
Frequently Asked Questions — Stamp Duty & Property Registration Pakistan
Stamp duty is a provincial tax levied on property transaction documents (sale deed, gift deed, lease). In Pakistan, stamp duty ranges from 2% to 3% of the property value depending on the province. It is paid by the buyer at the time of property registration at the Sub-Registrar's office. In addition to stamp duty, a Town Tax/Surcharge (around 1%) and Registration Fee (around 1%) are also payable.
In Punjab, the standard charges are: Stamp Duty: 3% of property value | Town Tax / Surcharge: 1% | Registration Fee: 1% (typically capped at PKR 50,000–100,000). Total buyer costs: approximately 4–5% of property value. On a PKR 10,000,000 property in Punjab, registration charges come to roughly PKR 400,000–500,000. These are in addition to CGT and Advance Tax paid by the seller.
Yes. Sale deed carries the full stamp duty rate (typically 3% in Punjab and Sindh). Gift deed (Hiba) between close blood relatives — parent to child, between siblings — may attract concessional or reduced stamp duty rates in some provinces. Inheritance transfers (Intiqal) from deceased to legal heirs are generally exempt from stamp duty in Punjab — only a nominal registration fee applies. Always verify with your local Sub-Registrar before planning a property transfer.
Capital Value Tax (CVT) is a federal tax applied on immovable property transactions. As of FY 2025-26, CVT has been amended — it applies to property located in specified areas. CVT is 2% of the DC value or FBR table value, whichever is higher. It is separate from stamp duty (provincial) and registration fee. Our calculator includes CVT in the total charges where applicable. Always confirm the latest CVT applicability for your specific area with a property lawyer.
For a standard property sale registration you need: CNIC of both buyer and seller | Original sale deed (prepared by a lawyer) | FBR payment receipt (CPR) for advance tax and CVT | Stamp papers of required value | Recent utility bill of the property | Fard (land record) showing seller's ownership | NOC from housing society if in a private scheme. Biometric verification at the Sub-Registrar is mandatory for transactions above PKR 5 million.
The difference is significant on property transactions. For property purchases above PKR 5 million: Filers pay 3% Advance Tax (Section 236K) | Non-filers pay 4% Advance Tax. On the selling side (Section 236C): Filers pay 3% of gross sale price | Non-filers pay 6% — double the rate. On a PKR 10,000,000 property sale, a non-filer pays PKR 300,000 more in advance tax than a filer. Filing your annual tax return is one of the most financially sensible things you can do if you plan to buy or sell property.
For a PKR 5,000,000 property sale deed in Punjab (Lahore): Stamp Duty (3%) = PKR 150,000; Town Tax / DC Surcharge (1%) = PKR 50,000; Registration Fee (1%, capped at PKR 100,000) = PKR 50,000. Total registration charges: approximately PKR 250,000. Additional costs include lawyer/deed writer fee (PKR 5,000–15,000) and mutation/Intiqal charges (PKR 2,000–5,000). Budget around PKR 260,000–270,000 above the property price.
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Step-by-Step Property Registration Process in Pakistan
- Agree on price and terms: Both buyer and seller agree on price. Buyer pays advance/token money (bayana) — typically 5–10% of the price. Get a written agreement (bayana nama) signed and witnessed.
- Verify ownership: Check the property's Fard (ownership record) from PLRA (Punjab), SRA (Sindh), or relevant authority. Confirm no encumbrances, mortgages, or court orders on the property.
- Calculate and pay stamp duty: Pay stamp duty, registration fee, and other charges at the designated bank (usually HBL, NBP, or as directed by the sub-registrar office). Keep all payment receipts.
- Pay WHT: FBR withholds WHT at the time of registration. For filers: 1.25% on purchase (paid by buyer) and 2.75% on sale (collected from seller). This is deducted from the seller's proceeds or paid separately.
- Appear at Sub-Registrar: Both buyer and seller (or their duly authorized attorneys with POA) appear before the Sub-Registrar with original CNIC, all payment receipts, and the draft sale deed.
- Execute the sale deed: The Sub-Registrar reads the deed, both parties sign, witnesses sign, biometric verification is done, and the deed is registered. You receive a registered copy same day or within a few days.
- Update the Fard: After registration, apply to PLRA/SRA to have the Fard (ownership record) updated in your name. This is the final proof of ownership.
Private Housing Societies — Additional Transfer Fees
Properties in private housing schemes (DHA, Bahria Town, Gulberg Greens etc.) have their own transfer fees on top of government stamp duty:
| Society | Typical Transfer Fee | Notes |
|---|---|---|
| DHA (all cities) | 0.5%–2% of property value | Varies by phase and plot size |
| Bahria Town | PKR 25,000–150,000 fixed + % on file value | Varies by category |
| PECHS / other societies | Society-specific | Always verify with society office |
These society transfer fees are separate from and in addition to government stamp duty and registration charges. Always get a complete cost breakdown from both the society and the sub-registrar before finalising a purchase.
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