Property transfer tax in Punjab 2026: what the buyer and the seller pay
A plain breakdown of 236K, 236C, stamp duty, registry and mutation fees, with the real 2026-27 rates, which value each tax is charged on, and two examples worked line by line.
How much is property transfer tax in Punjab for 2026-27?
The buyer pays 1.25% advance tax under section 236K if on FBR's Active Taxpayers List (non-filers pay 10.5% to 18.5%), plus 1% stamp duty, a local transfer tax commonly charged at 1%, and small PLRA and registration fees. The seller pays 2.75% under section 236C if a filer, or 11.5% if not.
There is no separate CVT in Punjab any more: it was merged into stamp duty in 2017. The old "late filer" rate has also been removed, so you are either on the ATL or you are not.
All the charges at a glance
Every Punjab property deal sits under two systems. FBR takes advance income tax from both sides. The province and local council take stamp duty and transfer tax, and PLRA (the Punjab Land Records Authority) charges for registry and mutation. Here is the list for 1 July 2026 to 30 June 2027.
| Charge | Paid by | Collected for | 2026-27 rate |
|---|---|---|---|
| Advance tax, section 236K | Buyer | FBR | 1.25% (ATL); 10.5% / 14.5% / 18.5% (non-ATL) |
| Advance tax, section 236C | Seller | FBR | 2.75% (ATL); 11.5% (non-ATL) |
| Stamp duty on the sale deed | Buyer | Punjab Board of Revenue | 1% of value, urban and rural |
| Additional stamp duty on registration | Buyer | Punjab | Rs 500 (value up to Rs 5 lakh) or Rs 1,000 |
| Tax on transfer of immovable property | Buyer | Local government | Commonly 1%; confirm on your challan |
| PLRA e-registration service charge | Buyer | PLRA | 0.1% of value, minimum Rs 3,600 |
| Mutation (intiqal) fee | Buyer | PLRA | Rs 1,200 ordinary; Rs 11,200 express |
| Society transfer fee | Set by the society | Housing society | Varies by scheme and plot size |
By custom the buyer carries the provincial charges, but the agreement can say otherwise. The two federal taxes are tied to the person: 236K to the buyer, 236C to the seller.
Buyer vs seller: who pays what
Rates below assume both people are on the Active Taxpayers List.
Buyer
Pays the most line items, mostly to Punjab
- 236K advance tax1.25%
- Stamp duty1%
- Local transfer tax~1%
- PLRA e-registration0.1%
- Extra stamp duty + mutationFixed Rs
Seller
One big line item, all to FBR
- 236C advance tax2.75%
- Capital gains (on annual return, if any)Depends
- Society dues and NOC chargesVaries
For a filer buyer, the provincial side (about 2.1% plus fixed fees) is now bigger than 236K, which was 1.5% to 2.5% last year.
The seller's 236C is advance tax, adjusted against final income tax on the annual return, where any capital gain is worked out.
Filer vs non-filer: the gap that matters most
FBR's Withholding Tax Rate Card for tax year 2027, updated as per the Finance Act 2026, lists these rates for property. The test is whether your name is on the Active Taxpayers List (ATL) on the day tax is collected.
On the ATL (filer)
Not on the ATL (non-filer)
The non-filer 236K rate applies to the whole value, not just the part above a threshold. A Rs 6 crore house bought by a non-filer is taxed at 14.5% on the full Rs 6 crore.
What happened to "late filers"?
In 2024-25 and 2025-26 there was a middle tier for people who filed after the due date. The Finance Act 2026 omitted that rule (Rule 1A of the Tenth Schedule), and the new FBR rate card shows only two columns: ATL and non-ATL. So the late-filer rate is gone.
Catch: filing late does not put you on the ATL straight away. A person who files after the due date has to pay an ATL surcharge before the name is added. Reports say Finance Act 2026 raised this surcharge sharply, so check the current amount on the FBR site before you plan around it.
Commentary on the Finance Act 2026 also reports that the section 7E deemed-income tax on property, and its seller certificate, were abolished from tax year 2027.
FBR value vs DC rate: which number is taxed?
The price on your agreement is not always the number tax is charged on. Pakistan has two official values for most urban property:
- FBR valuation table: rates notified by FBR under section 68 of the Income Tax Ordinance for listed cities and schemes.
- DC rate: the district collector's table for stamp duty, covering areas FBR does not list.
Section 68(6) says the value used for 236C and 236K cannot be less than the FBR table value. Where FBR has not notified a value for that area, the DC value is used as the floor. In practice: federal tax is charged on the higher of your declared price and the FBR value (or DC value if no FBR value exists).
Stamp duty is charged on the declared price or the DC value, whichever is higher. FBR values are usually above DC rates in big cities, so one deal can have two taxable values.
To work out the value, you need the covered area and plot size in the units the table uses. Our marla to square feet calculator handles the conversion, and the guide on how many square feet are in 1 kanal explains why a marla is not the same size in every scheme.
Stamp duty, CVT and registry fees in Punjab
Stamp duty: 1%
Until April 2026, the sale deed paid 1% stamp duty in urban areas and 3% in rural areas. The Stamp (Amendment) Ordinance 2026 cut the rural rate to 1%, so it is now 1% across the province.
The same ordinance brought "assignable" or transferable agreements, the paper used when a file or right is passed on before a final deed, under stamp duty: 1% plus a 0.1% service charge for a 12-month period. That 0.1% belongs to assignable documents, not to an ordinary registered sale deed.
Is CVT still charged in Punjab?
No, not as a separate tax. Punjab used to charge 2% CVT on urban property on top of stamp duty, but from 1 July 2017 CVT and the registration fee were merged into stamp duty, which was later cut to 1%. Some challans still show a CVT line; on a normal Punjab sale it should read zero.
Registration and PLRA fees
The old registration fee survives as additional stamp duty: Rs 500 up to Rs 5 lakh, Rs 1,000 above. PLRA notified its 2026-27 service charges in July 2026. Registry through e-registration costs 0.1% of the land value with a minimum of Rs 3,600. An ordinary mutation (intiqal) costs Rs 1,200, and an express one Rs 11,200.
Local government transfer tax
Under the Punjab Local Governments (Tax on Transfer of Immovable Property) Rules, the buyer pays a government-notified percentage of the price. Punjab registry guides put it at 1%, collected for the municipal corporation or district council. Check it on your challan.
Society transfer fees: why there is no single number
In a private housing society or development authority scheme, the transfer happens in the society's own office, which issues a transfer letter in the buyer's name instead of, or before, a registered deed.
Each society sets its own transfer fee, and many also charge for an NOC or no-demand certificate. The amount depends on the scheme, phase, plot or house, and size. There is no provincial schedule, so ask the society for its current fee list in writing.
The federal taxes still apply. A society transfer cannot be completed without the 236K and 236C challans. PLRA also lists a Property Transfer System charge of Rs 3,000 per transaction for societies and development authorities linked to its system.
Step timeline: from token to transfer letter, registry and intiqal
The law sets no deadline between steps, so speed depends on the parties and the offices. The order, though, is fixed.
- 1Buyer + seller
Token (bayana) and agreement
The buyer pays a token, and both sign a witnessed agreement to sell with the price, final date, and who pays each charge.
- 2Buyer
Verify the property
Get a fresh fard from the Arazi Record Centre, or a society verification. Check the owner, area, and any mortgage or stay order.
- 3Seller
Clear dues and get NOCs
The seller clears property tax, society maintenance and utility dues, and gets the society NOC or no-demand certificate where needed.
- 4Both
Check ATL status
Both people confirm their names on FBR's Active Taxpayers List the week of the transfer. This single check decides whether tax is 1.25% or 10.5% for the buyer.
- 5Both
Pay FBR challans
Generate and pay the 236K challan (buyer) and the 236C challan (seller) on the value that applies. Keep the CPRs (payment receipts).
- 6Buyer
Pay Punjab charges
Generate challan 32-A through e-stamping for stamp duty, registration and transfer charges, and pay at a Bank of Punjab branch or by app.
- 7Both + witnesses
Registry or transfer letter
For registry: submit on the e-registration portal and appear before the Sub-Registrar for biometric verification. For a society: appear at the society office, where the transfer letter is issued.
- 8Buyer
Mutation (intiqal)
Update the revenue record so the fard shows the buyer. In online mouzas this is linked to the registry; elsewhere apply at the Arazi Record Centre.
Documents checklist
Tick items off as you collect them. The list resets when you reload the page.
Collected: 0 of 12
Societies may ask for extra forms of their own.
Two worked examples
Both examples are hypothetical, using the 2026-27 rates above and a 1% local transfer tax.
A Rs 1.5 crore house in Lahore
- Agreed price: Rs 15,000,000
- FBR table value: Rs 16,500,000
- DC value: Rs 12,000,000
- Buyer and seller: both on ATL
- Find the federal value. The FBR value (Rs 1.65 crore) is higher than the price, so 236K and 236C use Rs 16,500,000.
- Find the provincial value. The price (Rs 1.5 crore) is higher than the DC value, so stamp duty and transfer tax use Rs 15,000,000.
- Buyer's 236K: 1.25% × 16,500,000 = Rs 206,250.
- Seller's 236C: 2.75% × 16,500,000 = Rs 453,750.
- Buyer's Punjab charges: stamp duty 1% = Rs 150,000; transfer tax 1% = Rs 150,000; additional stamp duty Rs 1,000; PLRA 0.1% = Rs 15,000; ordinary mutation Rs 1,200.
| Item | Buyer | Seller |
|---|---|---|
| 236K at 1.25% on Rs 1.65 crore | 206,250 | – |
| 236C at 2.75% on Rs 1.65 crore | – | 453,750 |
| Stamp duty at 1% on Rs 1.5 crore | 150,000 | – |
| Local transfer tax at 1% | 150,000 | – |
| Additional stamp duty | 1,000 | – |
| PLRA e-registration (0.1%) | 15,000 | – |
| Mutation, ordinary | 1,200 | – |
| Total (Rs) | 523,450 | 453,750 |
Same house, non-filer buyer: 236K becomes 10.5% × 16,500,000 = Rs 1,732,500, so the buyer's total rises to Rs 2,049,700. If the seller were the non-filer instead, 236C would be 11.5% × 16,500,000 = Rs 1,897,500.
A Rs 60 lakh plot, non-filer seller
- Agreed price: Rs 6,000,000
- No FBR value notified for the area
- DC value: Rs 4,500,000
- Buyer on ATL, seller not on ATL
- Find the value. With no FBR value, the DC value is the floor. The price is higher, so every percentage applies to Rs 6,000,000.
- Buyer's 236K: 1.25% × 6,000,000 = Rs 75,000.
- Seller's 236C: the seller is not on the ATL, so 11.5% × 6,000,000 = Rs 690,000.
- Buyer's Punjab charges: stamp duty Rs 60,000; transfer tax Rs 60,000; additional stamp duty Rs 1,000; PLRA 0.1% = Rs 6,000 (above the Rs 3,600 minimum); mutation Rs 1,200.
- Buyer's total: 75,000 + 60,000 + 60,000 + 1,000 + 6,000 + 1,200 = Rs 203,200.
The seller's choice: at the filer rate, 236C would be 2.75% × 6,000,000 = Rs 165,000. Getting onto the ATL before the transfer would save this seller Rs 525,000, far more than the cost of filing a return and paying any late surcharge.
In a society that transfers by letter, 236K and 236C stay the same; the registry, mutation and transfer-tax lines are replaced by the society's own charges.
Run your own numbers in seconds
Enter the value and each person's filer status in our free Punjab calculator to see 236K, 236C and stamp duty for both sides.
Common mistakes that cost money
- Calculating tax on the agreed price only. If the FBR table value is higher, the bank will compute 236K and 236C on that value, and your budget will be short on the day.
- Assuming "I filed, so I'm a filer". What counts is the ATL. A return filed after the due date does not put you on the list until the surcharge is paid and the list is updated.
- Leaving out the provincial side. For a filer buyer, stamp duty and transfer tax together are bigger than 236K. Budget around 2.1% plus fixed fees, not just 1.25%.
- Stopping at the registry. A registered deed without mutation leaves the fard in the seller's name, which causes trouble at resale or for a bank loan.
- Not writing down who pays what. If the agreement is silent, arguments start at the registry counter. Name each charge and the person responsible.
Frequently asked questions
What is the 236K tax rate in 2026-27?
For a buyer on the Active Taxpayers List it is 1.25% of the fair market value, at any value. For a buyer not on the list it is 10.5% up to Rs 50 million, 14.5% from Rs 50 to 100 million, and 18.5% above Rs 100 million.
What is the 236C rate for a seller in 2026-27?
2.75% of the gross consideration for a seller on the ATL, and 11.5% for a seller not on the ATL. The value bands no longer change the rate.
Is there still a late filer rate on property?
No. Finance Act 2026 removed the late-filer tier for 236K and 236C. A late filer pays the filer rate only after paying the ATL surcharge and appearing on the list.
How much is stamp duty on property in Punjab in 2026?
1% of the higher of the declared price and the DC value, in both urban and rural areas, plus an additional Rs 500 or Rs 1,000 on registered deeds.
Is CVT charged on property in Punjab?
Not separately. Punjab merged capital value tax into stamp duty from 1 July 2017. If a challan shows a CVT field for a Punjab sale, it should normally be zero.
Is 236K and 236C adjustable?
Yes, both are advance taxes and can be adjusted against your final income tax liability for the year when you file your return. Keep the challans and CPRs safe.
How long does registry and intiqal take in Punjab?
There is no fixed time in law. It depends on how quickly challans are paid and both parties appear before the Sub-Registrar; mutation is linked to registry in online mouzas and applied for separately elsewhere.
Sources
- FBR Withholding Income Tax Rate Card, updated as per Finance Act 2026 (236C and 236K rates)
- The Nation, 11 April 2026 and The News, 15 April 2026 (Punjab Stamp Ordinance 2026)
- Dawn, 2 July 2017 (CVT and registration fee merged into stamp duty)
- Profit, 14 July 2026 (PLRA service charges for 2026-27)
- Punjab LG&CD Department: Tax on Transfer of Immovable Property Rules 2016