featured_mode: card | illustrationFor FY2026-27, a filer buying property in Punjab pays 1.25% advance tax under section 236K on fair market value plus 1% stamp duty on DC value and PLRA e-registration of 0.1%; on a 2 crore house that is about Rs4.7 lac before any TMA charge, while a non-filer pays Rs21 lac in 236K alone.
Key takeaways
- Filers pay a flat 1.25% under section 236K from 1 July 2026, down from 1.5–2.5% before the budget.
- Non-filers pay 10.5% up to Rs5 crore, 14.5% from Rs5–10 crore and 18.5% above that.
- Punjab stamp duty is a uniform 1% in urban and rural areas since April 2026.
- We could not confirm a current Punjab CVT on property purchases from an official source.
- On a 2 crore house, a filer pays about Rs4.7 lac in core taxes and fees; a non-filer about Rs23.2 lac.
Quick answer
When you buy property in Punjab in 2026, the main charges are federal advance tax under section 236K, provincial stamp duty, and PLRA's e-registration fee. Some transactions also show a TMA or local government charge.
For a filer, the arithmetic is simple: 1.25% of fair market value for 236K, 1% of DC value for stamp duty and 0.1% for e-registration. The seller separately pays 2.75% under 236C. Everything below is for October 2026.
Advance tax 236K (filer vs non-filer)
FBR's withholding tax rate card, updated to 30 June 2026 under the Finance Act 2026, sets these rates on the fair market value of the property (FBR):
| Fair market value | Filer (ATL) | Non-filer |
|---|---|---|
| Up to Rs50 million (5 crore) | 1.25% | 10.5% |
| Rs50–100 million | 1.25% | 14.5% |
| Above Rs100 million (10 crore) | 1.25% | 18.5% |
Before the budget, filers paid 1.5%, 2% or 2.5% by value band (pkrevenue). The Finance Act 2026 also dropped the separate "late filer" category, so a late filer who is on the ATL pays ATL rates (Mettis Global).
Some budget coverage described a tiered 0.5–1.25% filer scale (Brandsynario). FBR's own rate card shows a flat 1.25% in every band, and that is the figure we use.
Check your status first
The difference is large enough to justify filing before you buy. Check the Active Taxpayer List on FBR's site (FBR).
Stamp duty and CVT
Stamp duty
Punjab's Governor signed the Stamp Duty Amendment Ordinance 2026 on 10 April 2026, making stamp duty on property transfers a uniform 1% in urban and rural areas (The News).
Stamp duty is paid through e-stamp paper. PITB's system calculates the duty from details you enter, such as land area, location and covered area, using the DC valuation tables built into it (PITB). So stamp duty follows DC value, while 236K follows FBR value.
CVT
Capital Value Tax is where many guides go wrong. PLRA's laws page lists CVT notifications, the latest from 2017, but gives no current rate (PLRA). The July 2026 breakdown of taxes on a Rs20 million property in Daily Pakistan does not include CVT at all (Daily Pakistan). The 2026 budget abolished CVT on foreign assets of residents, which is a different federal tax (Mettis Global).
We could not confirm a current Punjab CVT on a property purchase. Ask the sub-registrar or Board of Revenue whether any CVT applies to your transaction before you pay.
Registration fee
The fee picture is messy, so here is what is confirmed and what is not.
| Charge | Amount | Status |
|---|---|---|
| PLRA e-registration, sale/purchase | 0.1% of land value, min Rs3,600 | Confirmed, FY2026-27 schedule |
| PLRA Property Transfer System (society transfers) | Rs3,000 per transaction | Confirmed |
| Certified copy of registered deed | Rs1,400 | Confirmed |
| Sub-registrar registration fee | Rs1,000 in one July 2026 example | Not confirmed officially |
| TMA / local government charge | 1% in one July 2026 example | Not confirmed officially |
Sources: APP; Profit; Daily Pakistan. Profit notes that government fees set by the Board of Revenue are separate from PLRA's service charges.
Worked example on a 2 crore house
What does 2 crore buy? Houseplot's indicative price data (Jun–Aug 2026) shows 10 marla houses in Al Jalil Garden at roughly 1.96–2.26 crore and 5 marla houses in Bahria Town Lahore at about 2.04–2.34 crore. Take a house at exactly Rs2 crore, and assume for simplicity that FBR value, DC value and agreed price are all Rs2 crore. In real deals they often differ.
Buyer's side
| Item | Filer | Non-filer |
|---|---|---|
| 236K advance tax | 1.25% = Rs250,000 | 10.5% = Rs2,100,000 |
| Stamp duty (1%) | Rs200,000 | Rs200,000 |
| PLRA e-registration (0.1%) | Rs20,000 | Rs20,000 |
| Core total | Rs470,000 | Rs2,320,000 |
| TMA charge if it applies (1%, unconfirmed) | +Rs200,000 | +Rs200,000 |
| Registration fee per one report | +Rs1,000 | +Rs1,000 |
Seller's side
| Item | Filer | Non-filer |
|---|---|---|
| 236C advance tax | 2.75% = Rs550,000 | 11.5% = Rs2,300,000 |
Daily Pakistan's own Rs20 million example gave a buyer total of Rs671,800, including Rs200,000 TMA, Rs20,000 PLRA charges, Rs1,000 registration and Rs800 miscellaneous, and a seller total of Rs550,000 (Daily Pakistan). Our filer core total plus the TMA and fee lines matches that within the miscellaneous amount.
When values differ
If the DC value is Rs1.6 crore and the FBR value Rs1.8 crore on a Rs2 crore deal, the e-stamp system would work stamp duty out from the DC tables (1% of Rs1.6 crore is Rs160,000), while 236K would be 1.25% of the FBR value (Rs225,000). If your declared price is higher than either, ask each office which figure it will use before you fix your budget.
Common mistakes
- Using pre-July 2026 rates from old articles.
- Paying 236K as a non-filer when filing would have cost far less.
- Not asking which value (DC, FBR or declared) each charge is based on.
- Assuming CVT applies, or assuming it does not, without asking.
Bottom line
For a filer, buying a 2 crore house in Punjab now costs about 2.35% in confirmed taxes and fees, and up to about 3.35% if the TMA charge applies. For a non-filer it is close to 12%. File first, then buy.
This guide is general information; confirm current rates with FBR/the bank/a lawyer before you pay.
Sources
- FBR Withholding Tax Rate Card 2027 — 236K and 236C rates
- FBR cuts property tax rates in Finance Bill 2026 — pkrevenue — pre-budget rates
- Commentary on Finance Act 2026-27 — Mettis Global — late filer rule, foreign-asset CVT
- Budget 2026-27 and real estate — Brandsynario — budget coverage
- Check active taxpayer status — FBR — ATL check
- Governor signs stamp duty amendment ordinance — The News — 1% stamp duty
- e-Stamping — PITB — DC valuation in e-stamp
- CVT laws and rules — PLRA — CVT notifications
- Taxes on Rs20 million property FY2026-27 — Daily Pakistan — full transaction example
- PLRA revised service charges — APP — e-registration, PTS
- Punjab raises land record fees FY2026-27 — Profit — fee schedule