A step-by-step guided estimate of stamp duty, TMA/Baldia fee, PLRA fee, registration, and FBR advance tax (236C/236K) for property transfers in Punjab.
Buying or selling a plot, house, or commercial property in Punjab involves more than just the sale price. Before the transaction is registered and legally transferred into the new owner's name, both the buyer and seller are required to pay a set of government charges — stamp duty, a local municipal fee, a land record fee, and federal withholding tax. Together, these can add up to a meaningful percentage of the property's value, which is why it's worth calculating them upfront rather than being surprised at the Sub-Registrar's office.
This calculator walks you through the same questions a Sub-Registrar or property dealer would ask — transaction type, property type, valuation, and tax filer status — and generates an itemized estimate for both the buyer and the seller, similar to the challan you'd receive during registration.
A provincial tax paid on the property transfer deed, collected under the Punjab Stamp Act. Paid by the buyer.
A local municipal transfer fee charged by the Tehsil Municipal Administration (TMA) where the property is located. Paid by the buyer.
Charged by the Punjab Land Records Authority for digitizing and maintaining the land record after transfer. Paid by the buyer.
A fixed fee charged by the Sub-Registrar's office to formally register the transfer deed. Paid by the buyer.
Advance income tax withheld from the buyer at the time of purchase — lower for active tax filers, much higher for non-filers.
Advance income tax withheld from the seller at the time of sale — also lower for filers than non-filers.
Pakistan's tax system charges significantly higher withholding tax rates to people who are not on the FBR's Active Taxpayer List (ATL). For a buyer, being a non-filer can mean paying more than 8 times the tax rate of a filer under Section 236K. Becoming a filer — simply by filing an annual income tax return — is usually far cheaper than the extra tax paid as a non-filer on a single property transaction. You can check your status for free on the FBR IRIS portal.
This calculator focuses on registry-time charges. It does not calculate Capital Gains Tax (CGT), which sellers may owe separately depending on how long they've held the property, or Section 7E tax on deemed income from certain properties. Both depend on individual circumstances and are best worked out with a tax consultant.