Property Transfer Fee in Punjab 2026: Stamp Duty, Taxes and Steps

When you buy a house or plot in Punjab, the price you agree with the seller is not the only money you pay. Provincial stamp duty, local transfer tax, Punjab Land Records Authority (PLRA) charges and federal advance taxes are all added at the time of transfer. Punjab changed several of these charges in 2026, so older figures you see online may be wrong. This guide explains the current property transfer fees in Punjab, who pays them, how they are calculated and the steps to complete a transfer safely.

Quick answer: In Punjab, a buyer usually pays 1% stamp duty, about 1% local transfer tax (TTIP), a 0.1% PLRA e-registration fee (minimum Rs3,600), a small mutation fee and, if on the Active Taxpayer List, 1.25% federal advance tax. A seller on the list pays 2.75% federal advance tax. On a Rs1 crore property, a filer buyer's total is roughly Rs3.4 lakh. Non-filers pay much higher federal tax.

Property Transfer Charges in Punjab at a Glance

• Stamp duty on the sale deed: 1% of the property value, now the same in urban and rural areas.
• Tax on Transfer of Immovable Property (TTIP): commonly 1%, charged for the local government and usually paid by the buyer.
• PLRA e-registration service fee: 0.1% of the value, with a minimum of Rs3,600.
• Mutation (intiqal) fee: Rs1,200 ordinary, Rs2,100 through a bank or Rs11,200 express.
• Federal advance tax for the buyer (section 236K): 1.25% for filers.
• Federal advance tax for the seller (section 236C): 2.75% for filers.

The PLRA service charges above were notified for 2026-27 in July 2026. Fees can change, so confirm the final amount on the e-stamp calculator or at the Arazi Record Centre before you pay.

Stamp Duty: The Biggest Provincial Charge

Stamp duty is paid on the sale deed. Under the Stamp (Amendment) Ordinance 2026, approved in April 2026, Punjab reduced stamp duty on property sales to 1% across the province. Before this change, rural property was charged 3% and urban property 1%.

The same law introduced an assignable deed option. It carries 1% stamp duty plus a 0.1% service charge and gives legal cover to a transferable sale agreement for 12 months. If the agreement continues beyond that period, a higher duty and federal taxes become payable.

Gifts and Inheritance

A second amendment in October 2026 exempted gift deeds (hiba) between close family members, such as spouses, parents and children, grandparents and grandchildren, and siblings, from stamp duty. Other gift deeds were reduced to 1%. Inheritance mutations have also been exempted from fees and stamp duty. Confirm the exemption for your case with the Sub-Registrar or Arazi Record Centre before you apply.

Tax on Transfer of Immovable Property (TTIP)

TTIP is a local government tax on property transfers, often called the "TMA fee" or "corporation fee". It is collected by the Board of Revenue and PLRA through e-stamping. The rate is commonly 1% of the property value, and the buyer pays it unless both parties agree otherwise in writing.

Is There Capital Value Tax in Punjab?

For ordinary sales outside Lahore, the old provincial capital value tax (CVT) was merged into stamp duty in 2017, so it is not charged as a separate item. However, some transfer offices, including DHA Lahore, still ask for a CVT form as part of their paperwork. Ask your Sub-Registrar or society office whether any CVT applies to your specific transfer.

Federal Taxes Paid at Transfer

Two federal taxes are collected when the property changes hands. Under the Finance Act 2026, effective from 1 July 2026:

• Buyer (section 236K): 1.25% for people on the Active Taxpayer List. Non-filers pay 10.5% to 18.5% depending on the property value.
• Seller (section 236C): 2.75% for people on the Active Taxpayer List. Non-filers pay 11.5%.

The separate "late filer" category has been removed, and section 7E no longer applies. Our full guide to FBR property tax in Pakistan for 2026-27 explains these taxes and capital gains tax in detail.

Which Value Is Used to Calculate the Fees?

• Provincial charges such as stamp duty, TTIP and the PLRA fee are charged on the declared price, but never below the District Collector (DC) valuation table for that area.
• Federal taxes are charged on the FBR valuation table value, or the declared price if it is higher.

Because the DC and FBR tables are different, the provincial and federal charges may be worked out on different values. Check both tables for your exact area before you agree the price on paper.

Example: Transfer Cost of a Rs1 Crore Property

This example assumes an urban property in Punjab worth Rs10 million (Rs1 crore), both buyer and seller on the Active Taxpayer List, and the DC and FBR values equal to the price. It is for illustration only.

Buyer Pays

• Stamp duty at 1%: Rs100,000
• TTIP at about 1%: Rs100,000
• PLRA e-registration at 0.1%: Rs10,000
• Federal advance tax (236K) at 1.25%: Rs125,000
• Mutation fee: Rs1,200 to Rs11,200
• Total: about Rs336,000 to Rs346,000

Seller Pays

• Federal advance tax (236C) at 2.75%: Rs275,000

If the buyer is not a filer, the federal advance tax alone rises to Rs1,050,000, so the buyer's total would be about Rs1.26 million. A non-filer seller would pay Rs1,150,000.

How to Pay Stamp Duty Through E-Stamping

1. Visit the Punjab e-stamping portal of the Board of Revenue and fill in the challan form. The portal has a duty calculator.
2. Pay the challan through the mobile banking app or online banking. Since March 2026, e-stamps can be paid through a mobile app, confirmed by OTP and printed on plain paper, without visiting a bank.
3. Verify your e-stamp by sending "eStamp" followed by the 16-digit stamp number to 8100.

Step-by-Step Property Transfer Process in Punjab

1. Verify ownership: check the seller's ownership record (fard or Property Certificate) and make sure there are no disputes or loans on the property.
2. Check filer status: both buyer and seller should confirm they are on the Active Taxpayer List.
3. Pay the taxes and fees: generate and pay the e-stamp challan, the TTIP, the FBR advance tax challans and the PLRA fee.
4. Register the sale deed: the deed is prepared through the e-registration system and the Sub-Registrar records the statements of the buyer, seller and witnesses. Biometric verification of both parties is required.
5. Complete the mutation: after registration, the mutation is entered at the Arazi Record Centre so the land record shows the new owner.
6. Keep your documents: collect the registered deed, mutation copy and all tax receipts, and keep copies safely.

Documents You Usually Need

• Original CNICs of the buyer, seller and two witnesses
• Ownership record (fard, computerised land-record copy or Green Property Certificate)
• No Demand Certificate or NOC from the housing society, if the property is in a society
• Paid e-stamp and tax payment receipts (CPRs) for 236K and 236C
• TTIP receipt and recent photographs

Transfers in Housing Societies and LDA Schemes

If the property is in a housing society, you must also complete the society's own transfer process. For example, DHA Lahore requires a No Demand Certificate, NADRA biometric verification of both parties and its own transfer forms. In housing schemes under the Lahore Development Authority, file-based trading has been stopped from 1 July 2026, and transfers now go through a QR-coded Property Certificate issued by PLRA. Ask the society office for its current transfer fee and checklist before you pay the seller.

Before buying in any society, check that the scheme itself is approved. Our guide to the buyer's checklist from area to transfer covers the full process, and you can compare verified listings on Pakistan Property.

Common Mistakes That Increase Transfer Costs

• Not becoming a filer before the deal, which can multiply the federal tax several times.
• Declaring a price below the DC or FBR value, which is not accepted and can cause delays.
• Using older online calculators that still show the 3% rural stamp duty or old filer rates.
• Paying the full amount before the registry and mutation are complete.
• Not keeping copies of tax receipts, which you will need when you sell the property later.

Frequently Asked Questions

1. What Is the Stamp Duty on Property in Punjab in 2026?

Stamp duty on a sale deed is 1% of the property value across Punjab, for both urban and rural property, after the Stamp (Amendment) Ordinance 2026.

2. Who Pays the Property Transfer Fee in Punjab?

The buyer usually pays stamp duty, TTIP, the PLRA fee and the 236K advance tax. The seller pays the 236C advance tax. The parties can agree a different split in writing.

3. How Much Is the PLRA E-Registration Fee?

For 2026-27, the e-registration service fee is 0.1% of the land value, with a minimum of Rs3,600.

4. Is Stamp Duty Charged on Gifts to Family Members?

Under the October 2026 amendment, gift deeds between close family members such as spouses, parents and children, and siblings are exempt from stamp duty. Other gifts are charged at 1%.

5. How Much Tax Does a Filer Buyer Pay on a Rs1 Crore Property?

Around Rs3.4 lakh in total, including 1% stamp duty, about 1% TTIP, the 0.1% PLRA fee, 1.25% federal advance tax and the mutation fee.

6. How Can I Check My E-Stamp Is Genuine?

Send "eStamp" followed by the 16-digit stamp number to 8100, or check it on the Punjab e-stamping portal.