Every property transaction in Pakistan triggers multiple charges at both provincial and federal level. The total additional cost typically ranges from 4% to 8% of the property value, depending on your province, the property type, and whether you are an FBR-registered filer or non-filer. Knowing these costs before you negotiate saves you from nasty surprises at the registry office.
| Tax / Charge | Who Collects | Buyer Rate | Seller Rate |
|---|---|---|---|
| Stamp Duty | Provincial Revenue Authority | 2–3% of value | — |
| CVT (Capital Value Tax) | Federal / Provincial | 1–2% | — |
| WHT — Filer (Buyer) | FBR | 1% (under Rs 50M) | — |
| WHT — Non-Filer (Buyer) | FBR | 2% (under Rs 50M) | — |
| Capital Gains Tax (Filer) | FBR | — | 1–4% (on gain) |
| Capital Gains Tax (Non-Filer) | FBR | — | 2–8% (on gain) |
| Registration Fee | District / Sub-Registrar | Rs 500–2,000 fixed | — |
Based on FBR Finance Act 2025-26 and provincial stamp duty schedules. Properties above Rs 50M have higher WHT rates. Verify exact rates with your local sub-registrar or a registered property lawyer before any transaction.
All property taxes are calculated on whichever is higher — the FBR valuation table rate or the DC (Deputy Commissioner) rate for that specific area. Both are government-set tables updated periodically. Buyers sometimes declare lower prices to reduce tax exposure, but FBR actively cross-references both tables and flags large discrepancies, which can trigger audit notices or penalties.
| Charge | Calculation | Amount |
|---|---|---|
| Stamp Duty (3%) | 15,000,000 × 3% | Rs 450,000 |
| CVT (1%) | 15,000,000 × 1% | Rs 150,000 |
| Withholding Tax — Filer (1%) | 15,000,000 × 1% | Rs 150,000 |
| Registration Fee | Fixed | Rs 2,000 |
| Total Additional Cost | Rs 752,000 (5%) |
If the buyer is a non-filer, replace the 1% WHT with 2% → total additional cost rises to Rs 902,000 (6%). That's Rs 150,000 extra purely for not being on the FBR Active Taxpayer List.
Yes. Stamp duty applies on the sale deed regardless of whether the seller is an individual, a private builder, or a housing society. Some developers advertise "stamp duty included" — always get this confirmed in writing in the sale agreement and verify the actual stamp paper has been purchased.
There is currently no formal first-time buyer exemption at the federal level. However, the government's Mera Pakistan Mera Ghar scheme and NAPHDA projects offer subsidised financing rates for first-time buyers. Check NAPHDA's official website for active schemes in your city.
CGT is due when the seller disposes of a property at a profit. The rate depends on how long the property was held and whether the seller is a filer. Properties held for more than 4 years were previously exempt — check the current FBR schedule as CGT rules have changed significantly in 2024-25 and 2025-26 budgets.
Mutation is the process of updating land ownership records at the Patwari/Revenue office after a sale. In Punjab, a mutation fee (typically 1–2% of assessed value) applies at the time of intiqal. This is separate from stamp duty and must be paid to complete the transfer of ownership legally.