# Property tax in Punjab: rates and how to pay online

URL: https://which.pk/property/guides/property-tax-punjab/
Author: Ahtisham Imtiaz
Updated: 13 Oct 2026

## Summary

Since 1 January 2025, Punjab charges property tax on your property's value in the district's DC valuation table: 0.07% a year from Rs 50 lakh to Rs 1 crore, 0.08% up to Rs 2.5 crore and 0.09% above. Houses valued at Rs 50 lakh or less are exempt. Owners self-assess on the excise department's portal, download a PT-5 bill and pay through ePay, now the only way to pay. Paying by 30 September earns a 5% rebate; unpaid tax draws a quarterly surcharge.

## Key facts

- Residential up to Rs 50 lakh: Exempt
- Rate on DC-table value: 0.07% to 0.09% a year
- Early-payment rebate: 5% by 30 September
- How to pay (2026-27): ePay only

Property tax in Punjab is **0.07% to 0.09% a year** of your property's value in the district's DC valuation table, and **houses valued at Rs 50 lakh or less pay nothing**. You self-assess on the excise department's portal and pay through **ePay Punjab**, the only payment route from 2026-27. Paying the full year by 30 September earns a 5% rebate; for 2026-27 that date has passed. Rates are from the Punjab Finance Act 2024, as of October 2026.

The tax's legal name is urban immovable property tax (UIPT). It is charged under the Punjab Urban Immovable Property Tax Act 1958 on buildings and land in "rating areas", and collected by the Excise, Taxation & Narcotics Control Department.

## What is the property tax rate in Punjab in 2026?

The Punjab Finance Act 2024 replaced the old rental-value system with a tax on capital value from **1 January 2025**. Your "taxable value" is the land value plus the building value from the valuation table notified under the Stamp Act, which is the district collector's table, usually called the DC rate.

| Taxable value (DC table) | Residential | Commercial |
|---|---|---|
| Up to Rs 50 lakh | Exempt | 0.07% |
| Rs 50 lakh to Rs 1 crore | 0.07% | 0.07% |
| Rs 1 crore to Rs 2.5 crore | 0.08% | 0.08% |
| Rs 2.5 crore and above | 0.09% | 0.09% |

The exemption covers buildings and land used only as a home. A house rented out as an office, or a shop, is taxed from the first rupee.

**House with a DC-table value of Rs 1.5 crore:** About Rs 12,000 a year (0.08% of Rs 1.5 crore, or Rs 11,400 with the 5% rebate for paying by 30 September. Our calculation, reading the rate as applying to the whole value; the Act doesn't say if it applies only to the slice in each band. Your PT-5 bill shows the real figure.)

The Act also has a floor for people who were already paying. If the new formula gives **less** than you paid on 31 December 2024, you keep paying the old amount plus 10% (properties over Rs 50 lakh up to Rs 2.5 crore) or plus 20% (Rs 2.5 crore and above), until the new formula catches up.

**The excise website still shows the old system:** The department's own property tax page still says tax is 5% of annual rental value. That describes the system before 2025. We follow the Finance Act 2024, which is the law, and the department's January 2025 rules.

## How is taxable value worked out?

The rules in force since 1 January 2025 use the valuation table rate for the property's location, whatever it is used for. Some property types are then multiplied up or down:

| Property type | Multiplier on taxable value |
|---|---|
| Ordinary house, shop or office | 1x |
| House built 20 or more years ago | 0.9x |
| House built 30 or more years ago | 0.8x |
| Factory or industrial unit | 0.75x |
| Hostel or hospital | 1.5x |
| Hotel or guest house (not star-rated) | 2x |
| Star hotel | 3x |
| Agricultural land, orchard or nursery | 0x |

In plazas and buildings of four or more storeys, land value is counted again for each floor, and floors from the 4th storey up get 0.9x down to 0.7x. If the table has no figure for your exact location, the nearest available value is used.

## Is a 5 marla house exempt from property tax?

Not automatically any more. The exemption in the law now depends on **value**, not plot size. A house used only as a home, with a DC-table value of Rs 50 lakh or less, is exempt. A 5 marla house in an expensive area can be above that line.

The excise department's property tax page still lists older exemptions, including houses on land under 5 marla outside category A areas, and one house up to one kanal owned and lived in by a retired government servant. The 2024 Act rewrote and removed parts of the exemption section, and we couldn't confirm which of these still apply. Ask your excise office before relying on one.

The same page also lists government buildings, mosques and other religious buildings, public parks, schools, libraries and hospitals as exempt. We couldn't check these against the amended Act either. Since 2024 the Act also allows a grievance committee to waive all or part of the tax in a hardship case.

## Do filers and non-filers pay different property tax?

No. The provincial schedule sets rates by value and use only. Filer status matters for the federal taxes you pay when you buy or sell,: see [tax on property sale in Pakistan](/property/guides/tax-on-property-sale-pakistan/). To check your own status, see [filer vs non-filer](/business/guides/filer-vs-non-filer/).

## How do I pay property tax online in Punjab?

From 2026-27, **ePay is the only way to pay**. The Punjab Finance Act 2026 made electronic payment of property tax compulsory, according to KPMG's July 2026 summary of the Act; Dawn reported it as a Finance Bill measure and ProPakistani as a 2026-27 budget change, both in June 2026. The excise department's 2026 notice gives five steps:

1. **Open the excise department's website** (excise.punjab.gov.pk) and its self-assessment link for property tax.
2. **Self-assess your property:** owner, land area, covered area, use, occupancy and construction. This is Form PT-2.
3. **Submit the details.** The portal generates a demand notice (PT-4) and a bill (PT-5).
4. **Download the PT-5 bill.**
5. **Pay through ePay Punjab** with the bill's 17-digit PSID, by internet banking, ATM or at a bank counter.

The ePay Punjab app, built by the Punjab Information Technology Board, lists property tax among its Excise & Taxation payments. The department's helpline is **1035**.

**The self-assessment portal didn't load for us:** On 13 October 2026, the excise site's links to the self-assessment portal and the UIPT calculator timed out, and its other property tax calculator page said it was under maintenance. The steps above come from the department's own notice, not from our test. If the portal won't open, call 1035 or visit your excise office.

## When do I have to self-assess?

The rules say the owner uploads the self-assessment within **15 days** of 1 January 2025, or of moving in or finishing construction. You must revise it within 15 days if ownership is transferred, the property is altered, or it is demolished. That matters when you buy: see [property transfer in Punjab](/property/guides/property-transfer-punjab/).

Self-assessments are audited at random. If the department finds you understated anything, it collects the correct tax **plus a one-time penalty equal to the tax evaded**. If it finds a property that was never assessed, the owner gets at most two weeks to self-assess.

If you disagree with a correction, you can object within 14 days of the notice. Appeals and revision applications are filed on the department's portal with a **Rs 500** fee.

## What is the last date, and what happens if I pay late?

**30 September** is the date that matters. Pay the full year's tax by then and you get a **5% rebate**; the department's announcement for 2026-27 confirms the 30 September 2026 deadline. That date has now passed, so tax paid for 2026-27 from October onwards gets no rebate and may carry the surcharge.

After that, the Finance Act 2026 adds a surcharge every quarter instead of every month. It is charged on 1 October, 1 January, 1 April and 1 July on tax still unpaid on the last day of the previous quarter, according to KPMG and Dawn. None of the sources we opened gives the new surcharge rate.

Ignoring the bill gets expensive. The excise page, which still describes the old system, says a penalty equal to the tax can be imposed after a show-cause notice. Tenants can be told to pay their rent into the treasury until the owner's tax is cleared. For persistent default, the excise officer can issue a demand notice under section 81 of the Punjab Land Revenue Act 1967. If you rent out a property, see [tenant registration in Punjab](/property/guides/tenant-registration-punjab/).

## Is there a separate 5% discount for self-assessment?

Possibly, but we couldn't confirm it. APP reported on 17 June 2026 that the Finance Bill proposed a **5% discount** for properties assessed under the self-assessment scheme, and a **20% cap** on capital-value assessments for owners assessed before 1 January 2025. KPMG's summary of the Act as passed doesn't mention the cap, and we couldn't confirm the discount in the law. The department's own 2026 notice mentions only the 5% rebate for paying by 30 September.

We will update this page when we can read the final Act. If you own property in Punjab from abroad, see [property for overseas Pakistanis](/property/guides/overseas-pakistani-property/).

More guides: [fard online in Punjab](/property/guides/fard-online-punjab/), [marla to square feet](/property/tools/marla-to-square-feet/), [token tax in Punjab](/money/guides/token-tax-punjab/), [home loans in Pakistan](/money/guides/home-loan-pakistan/), [income tax slabs 2026-27](/business/guides/income-tax-slabs-2026-27/), [Property](/property/).

## Questions people ask

### What is the property tax rate in Punjab?

Since 1 January 2025 it is a percentage of your property's value in the district's DC valuation table: 0.07% from Rs 50 lakh to Rs 1 crore, 0.08% up to Rs 2.5 crore and 0.09% above that. Houses valued up to Rs 50 lakh are exempt; commercial property in that band pays 0.07%.

### Is a 5 marla house exempt from property tax in Punjab?

Only if its taxable value in the DC table is Rs 50 lakh or less and it is used only as a home. The exemption in the law now depends on value, not plot size.

### What is the last date for property tax in Punjab?

Pay the full year by 30 September to get the 5% rebate. Under the Finance Act 2026, a surcharge is added on 1 October, 1 January, 1 April and 1 July on whatever is still unpaid.

### Do non-filers pay more property tax in Punjab?

No. The provincial schedule sets rates by value and use only. Filer status matters for the federal taxes on buying and selling property.

### What is a PT-5 in property tax?

It is the property tax bill. Under the rules in force since January 2025, once you self-assess, the portal generates a demand notice (PT-4) and a bill (PT-5) for online payment.

## Sources

- [The Punjab Finance Act 2024 (UIPT and MVT amendments)](https://excise.punjab.gov.pk/system/files/punjab-finance-act-2024-pdf.pdf), Excise, Taxation & Narcotics Control Department, Punjab (accessed 13 Oct 2026)
- [Amendments to the Urban Immovable Property Tax Rules 1958, notification of 23 Jan 2025](https://excise.punjab.gov.pk/system/files/Amendment%20in%20UIPT%20Rules%2C%201958.pdf), Excise, Taxation & Narcotics Control Department, Punjab (accessed 13 Oct 2026)
- [Get 5% Rebate on Property Tax till 30 September 2026](https://excise.punjab.gov.pk/node/4675), Excise, Taxation & Narcotics Control Department, Punjab (accessed 13 Oct 2026)
- [Property Tax](https://excise.punjab.gov.pk/property_tax), Excise, Taxation & Narcotics Control Department, Punjab (accessed 13 Oct 2026)
- [UIPT Property Tax Calculator](https://excise.punjab.gov.pk/upit-property-tax-calculator), Excise, Taxation & Narcotics Control Department, Punjab (accessed 13 Oct 2026)
- [ePay Punjab (App Store listing)](https://apps.apple.com/app/id1465068821), Punjab Information Technology Board (accessed 13 Oct 2026)
- [A Brief of Provincial Tax Laws, 2026](https://assets.kpmg.com/content/dam/kpmgsites/pk/pdf/2026/07/A-Brief-of-Provincial-Tax-Laws-2026.pdf.coredownload.inline.pdf), KPMG Taseer Hadi & Co. (accessed 13 Oct 2026)
- [Punjab plans to collect 42 per cent more tax in next fiscal year](https://www.dawn.com/news/amp/2008417), Dawn (accessed 13 Oct 2026)
- [Punjab proposes tax reforms, revenue measures in Finance Bill 2026-27](https://www.app.com.pk/?p=1228321), APP (accessed 13 Oct 2026)
- [Punjab Makes Online Property Tax Payments Mandatory (Internet Archive copy)](https://web.archive.org/web/2026/https://propakistani.pk/2026/06/18/punjab-makes-online-property-tax-payments-mandatory/), ProPakistani (accessed 13 Oct 2026)
- [Punjab property tax gets makeover after 66 yrs under new Finance Act](https://www.zameen.com/news/capital-value-based-property-tax-regime-for-punjab.html), Zameen News (accessed 13 Oct 2026)
- [Punjab exempts houses worth PKR 5 mn from property tax](https://www.zameen.com/news/punjab-offers-tax-relief-on-affordable-houses.html), Zameen News (accessed 13 Oct 2026)