October 20, 2026
Registry vs Intiqal in Pakistan, Key Differences
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Property Buying Guides
Property Transfer Charges in Punjab 2026, Full Cost Guide
October 19, 2026Property Dealer Teamđź“– 5 min read
In 2026, a buyer on the Active Taxpayers List (ATL) pays about 2.4% of the property value in Punjab: 1.25% advance tax (Section 236K), 1% stamp duty (now the same in urban and rural areas), plus a small registration charge and a 0.1% PLRA fee. An ATL seller pays 2.75% advance tax (Section 236C). Anyone not on the ATL pays far more.
On a Rs 10 million property:
Who | Approx. cost |
Buyer on ATL | Rs 236,000 (2.4%) |
Seller on ATL | Rs 275,000 (2.75%) |
Buyer not on ATL | Rs 1,161,000 |
Seller not on ATL | Rs 1,150,000 (11.5%) |
What are the property transfer charges in Punjab?
Charge | Who pays | Rate in 2026 |
Advance tax, Section 236K | Buyer | 1.25% if on ATL. If not: 10.5% (up to Rs 50m), 14.5% (Rs 50m to 100m), 18.5% (above Rs 100m) |
Advance tax, Section 236C | Seller | 2.75% if on ATL. 11.5% if not |
Stamp duty | Chosen on e-stamp challan (usually buyer) | 1% |
Registration (extra stamp duty) | Chosen on e-stamp challan | Rs 500 up to Rs 500,000 value; Rs 1,000 above |
PLRA service fee | Agree who pays | 0.1% of value, minimum Rs 3,600 |
Mutation (intiqal) | Usually buyer | Approved with the registry in online mouzas; elsewhere a separate step. Express mutation: Rs 11,200 |
Local fees may apply in some areas. The e-stamp challan shows what is due for your property.
How are Section 236K and 236C calculated?
236K (buyer) = rate Ă— fair market value (the FBR notified value if it is higher than the price).
236C (seller) = rate Ă— gross sale amount, checked against the notified value.
Each person’s own ATL status sets that person’s rate. A filer buyer does not lower the seller’s rate.
For filers, both are adjustable advance taxes. Claim them in your annual return.
What changed on 1 July 2026: the Finance Act 2026 replaced the value slabs with one flat rate for each tax and removed the late-filer rate. Older rate cards showing 3% to 5.5% are out of date.
Sellers may also owe capital gains tax on profit. For property bought on or after 1 July 2024, the rate for an ATL seller is 15% of the gain, and the 236C paid is credited against it. Confirm your case with a tax advisor.
What provincial charges apply?
Stamp duty: 1% on urban and rural property since April 2026 (rural was 3% before). It is charged on the higher of the declared price or the District Collector (DC) value, so a lower price on the deed saves nothing.
Assignable deed: a new option for temporary transfers. Paying 1% stamp duty gives legal cover for 12 months without FBR taxes, and 2% for up to two years. FBR taxes apply on full transfer.
Mutation: a registry alone does not put your name in the land record. Confirm the mutation is recorded after registration.
CVT: Punjab’s separate CVT on property transfers was folded into stamp duty in 2017. The annual capital-value property tax from January 2025 is a different tax paid by owners.
How much does a Rs 10 million transfer cost?
Assumes the FBR value equals the price. Amounts in Rs.
Item | Paid by | Both on ATL | Neither on ATL |
Section 236K | Buyer | 125,000 | 1,050,000 |
Stamp duty (1%) | Buyer | 100,000 | 100,000 |
Registration | Buyer | 1,000 | 1,000 |
PLRA fee (0.1%) | Buyer* | 10,000 | 10,000 |
Buyer total | 236,000 | 1,161,000 | |
Section 236C | Seller | 275,000 | 1,150,000 |
*Payer is agreed between the parties. Mutation, local fees and legal costs are not included.
How do you transfer property in Punjab step by step?
Check that both buyer and seller are on the FBR Active Taxpayers List.
Check the DC value and FBR notified value, then agree the price and who pays each charge in writing.
Generate the e-stamp challan (32-A) on the Punjab e-stamping portal and pay at a Bank of Punjab branch or through a banking app.
Submit the registration request on the PLRA e-Registration portal. For registries after 25 August 2026, the portal generates the 236C and 236K challans, not the FBR website.
Buyer, seller and witnesses appear before the Sub-Registrar with original CNICs.
Collect the registered deed and confirm the mutation in the land record.
What documents are required?
Original CNICs of buyer, seller and witnesses
Land record details or Fard, and ownership documents
Paid e-stamp challan and the 236C and 236K challans
Sale deed
Verified power of attorney, if someone acts for an owner
How can you avoid extra cost?
Confirm both ATL statuses before paying any token money. The gap can be millions of rupees.
Do not under-declare. You still pay on the DC value, and it raises your later capital gain.
Pay only through official challans and keep every receipt.
Frequently asked questions
Who pays property transfer tax in Punjab?
The buyer pays Section 236K and the seller pays Section 236C. Stamp duty, registration and the PLRA fee go through the e-stamp challan, and the payer is agreed between the parties, usually the buyer.
How much is stamp duty on property in Punjab in 2026?
1% of the higher of the declared price or DC value, for both urban and rural property.
Did property tax rates go down in 2026?
Yes. From 1 July 2026, ATL buyers pay a flat 1.25% and ATL sellers a flat 2.75%. The old value slabs and the late-filer rate were removed.
What do non-filers pay on property?
Sellers pay 11.5%. Buyers pay 10.5% up to Rs 50 million, 14.5% up to Rs 100 million and 18.5% above that.
Is Section 7E still payable?
No. The Finance Act 2026 omitted Section 7E, so no 7E certificate is needed at transfer.
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Property Dealer Team
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Experienced real estate professional sharing insights about Pakistan's property market.
