Property tax in Punjab: rates and how to pay online

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.

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.

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.

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:

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. To check your own status, see 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:

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.

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.

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.

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.

More guides: fard online in Punjab, marla to square feet, token tax in Punjab, home loans in Pakistan, income tax slabs 2026-27, Property.