# Property transfer in Punjab: process, documents and every fee

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

## Summary

A property transfer in Punjab costs 1% stamp duty on the DC value or declared price, whichever is higher, plus PLRA's e-registration charge of 0.1% (minimum Rs 3,600), as of October 2026. FBR adds 1.25% advance tax for a filer buyer and 2.75% for a filer seller; non-filers pay 10.5% to 18.5% and 11.5%. You pay through an e-Stamp challan, register the deed before the Sub-Registrar, then make sure the mutation changes the land record. Society transfers go through PLRA's Property Transfer System or the society.

## Key facts

- Stamp duty (from Apr 2026): 1% of DC or declared value
- Buyer's tax, 236K (filer): 1.25%
- Seller's tax, 236C (filer): 2.75%
- PLRA e-registry charge: 0.1%, min Rs 3,600

A property transfer in Punjab costs **1% stamp duty** on the DC value or the declared price, whichever is higher, plus PLRA's e-registration charge of **0.1% (minimum Rs 3,600)**. FBR then takes advance tax of **1.25% from a filer buyer and 2.75% from a filer seller**. You pay stamp duty on an e-Stamp challan, register the deed before the Sub-Registrar, and check that the mutation puts the buyer's name in the land record. Figures as of October 2026.

PLRA is the Punjab Land Records Authority, which runs land records under the Board of Revenue. A **fard** is the land-record extract it issues. DC valuation is the property value notified by the District Collector for your area.

## What fees and taxes do you pay on a property transfer in Punjab?

| Charge | Who pays | Rate, as of Oct 2026 | Source |
|---|---|---|---|
| Stamp duty | Buyer, under DHA's rules; agree it in your deal elsewhere | 1% of DC value or declared price, whichever is higher | Stamp (Amendment) Ordinance, 10 Apr 2026, as reported |
| PLRA e-registration charge (sale of land) | With the deed | 0.1% of value, minimum Rs 3,600 | PLRA notification, 8 Jul 2026 |
| Advance tax, section 236K | Buyer | 1.25% if on the Active Taxpayers List; 10.5% to 18.5% if not | FBR rate card, tax year 2027 |
| Advance tax, section 236C | Seller | 2.75% if on the list; 11.5% if not | FBR rate card, tax year 2027 |
| Mutation (PLRA service charge) | With the mutation | Rs 1,200; Rs 11,200 by express service | PLRA notification, 8 Jul 2026 |
| Society transfer through PLRA's Property Transfer System | Per transaction | Rs 3,000, plus the society's own transfer fee | PLRA notification, 8 Jul 2026 |

The Active Taxpayers List (ATL) decides whether you count as a filer. The buyer's 236K is worked out on the fair market value; the seller's 236C on the sale price. See [filer vs non-filer](/business/guides/filer-vs-non-filer/) and [how to become a filer](/business/guides/how-to-become-filer/) before you sign: a buyer off the list pays at least 10.5% instead of 1.25%.

**Rs 1 crore house, buyer and seller both filers:** About Rs 2.35 lakh (buyer) and Rs 2.75 lakh (seller) (Buyer: 1% stamp duty (Rs 1 lakh) + 1.25% 236K (Rs 1.25 lakh) + 0.1% PLRA charge (Rs 10,000). Seller: 2.75% 236C. Assumes DC value, declared price and FBR value are all Rs 1 crore. Registration fee and any CVT line on the challan not included. Our calculation.)

If the buyer is not on the ATL, 236K on the same house is 10.5%, or Rs 10.5 lakh. Selling also brings capital gains tax for some owners: see [tax on property sale](/property/guides/tax-on-property-sale-pakistan/).

**Two charges we couldn't confirm:** We couldn't open the Board of Revenue or Punjab Code websites on 13 October 2026, so we couldn't confirm the current **registration fee** or whether a separate **capital value tax (CVT)** still applies. PLRA says the e-Stamp system works out stamp duty, CVT and registration fee itself and puts them on one Challan 32-A. Treat the challan, not a dealer's estimate, as your final bill.

## Is stamp duty 1% or 2% in Punjab?

The Stamp (Amendment) Ordinance 2026, promulgated on 10 April 2026, cut stamp duty on rural property from 3% to 1%. The Punjab Assembly passed the bill on 22 April 2026. Tribune and 24 News quote the ordinance text, and Pakistan Today agrees: urban property was already at 1%, so the rate is now 1% everywhere.

Not every source agrees. Dawn reported in June 2022 that urban duty was raised from 1% to 2%, and a September 2026 guide on Pakistan Era (pakera.pk) still reads the urban rate as 2%. We follow the ordinance text quoted by three outlets. The e-Stamp portal calculates the duty for your property, so check the amount it shows.

Stamp duty is charged on the declared value or the DC valuation, whichever is higher. Writing a lower price in the deed does not lower the duty. You can check the DC rate on PLRA's DC Valuation portal without any documents.

## Registry or mutation: which one transfers ownership?

You may need both. A **registry** is the sale deed, registered by the Sub-Registrar. A **mutation** (intiqal) is the change of owner's name in the land record.

- **Online mouzas:** PLRA approves the mutation of an e-registry automatically, together with the registry.
- **Elsewhere:** after the registry, get the mutation entered at an Arazi Record Centre (ARC), PLRA's one-window centre. PLRA lists 151+ ARCs.
- **Old registry with no mutation:** apply to the District Collector for permission first, then go to an ARC.

Once the Revenue Officer approves a mutation, the new owner shows in the record (the jamabandi) at once. You can check any approved mutation by scanning the QR code on its copy, or by getting a fresh [fard online](/property/guides/fard-online-punjab/).

## How do I transfer property through e-registration?

This is PLRA's process for registering a sale deed.

1. Get a **sale fard** for the property. Unlike an information fard, it carries the buyer's name, because its data goes straight into the e-registry system.
2. Open the e-Stamp portal (es.punjab-zameen.gov.pk) and generate **Challan Form 32-A**. The system calculates stamp duty and other charges; pay at any Bank of Punjab branch or online. A challan usually stays valid for 90 days.
3. Pay FBR's 236K (buyer) and 236C (seller) through FBR challans.
4. Log in to the e-Registration portal (eregistration.punjab-zameen.gov.pk), start the deed request and enter buyer, seller and witness details. The system checks the paid challans.
5. The request goes to the **Sub-Registrar**. Buyer, seller and witnesses appear in person and record statements.
6. The registered deed is issued with a **Bahi number and document number**. Keep it, then confirm the mutation.

## How does land transfer work at an Arazi Record Centre?

Land can also be transferred by oral mutation (bai zubani): buyer, seller and witnesses state the sale before the Revenue Officer at an ARC.

PLRA says this can be finished in **one visit** if the buyer and witnesses come together. Its FAQ lists a 3% mutation fee and a 1% District Council fee on oral sale mutations. That page also still shows FBR's 2025-26 rates (1.5% and 4.5%), so it may predate the April 2026 changes. Follow FBR's current rate card and the challan amount.

## What documents are required for property transfer?

PLRA asks for the CNICs of buyer and seller and the property details: khewat or khasra numbers, or the registry. For a registry, the sources point to:

- valid CNICs of buyer and seller
- a sale fard, or the earlier registry or mutation number
- the paid e-Stamp challan and both FBR challans

Housing societies add their own papers. DHA Lahore, for example, wants an affidavit on Rs 100 e-stamp paper, CVT-1 and IT-5 forms, the original allotment or transfer letter, property tax clearance and NADRA biometric checks of both sides.

## How are transfers done in DHA, LDA and other societies?

PLRA's **Property Transfer System** is operational in private housing societies, and PLRA charges **Rs 3,000 per transaction** for all housing societies, including cooperative societies and development authorities. The society's own fee comes on top.

DHA Lahore is a worked example of the society side:

- **No Demand Certificate (NDC):** the first step; the seller clears all dues and objections.
- **Transfer fee:** Rs 7,500 per marla in Phases I to XII (Rs 1.5 lakh for a kanal) and Rs 2,500 per marla in Phase XIII. That schedule dates from 1 December 2021 and is still the one DHA links in October 2026.
- **Half fee:** 50% of the rate if both buyer and seller already hold DHA membership. A new owner also pays DHA's registration fee, Rs 35,000 for a regular member in the 2021 schedule.
- **Both parties appear** at the Transfer Branch; stamp duty is paid by the purchaser after the transfer.

We couldn't find LDA's transfer fee schedule on its website. Before paying for a society plot, check the society's approval status in our [LDA approved societies list](/property/guides/lda-approved-societies-list/), and see the [DHA Lahore review](/property/lahore/dha-lahore/).

## What changed for property transfers in 2026?

- **Stamp duty:** 1% for rural property from 10 April 2026, down from 3%.
- **Assignable deeds:** the same ordinance created a deed that assigns your rights in a property for a limited time. Tribune reports 1% stamp duty for up to 12 months and 2% beyond. An official told Pakistan Today that FBR taxes are not due when the deed is signed but become payable after the period ends.
- **FBR rates:** Finance Act 2026 set single rates of 1.25% (236K) and 2.75% (236C) for filers at every value, removed the higher late-filer rates and dropped section 7E.
- **PLRA charges:** new schedule for 2026-27 from 8 July 2026.

## Can overseas Pakistanis transfer property in Punjab?

Yes, and you can give your statement abroad. The Sub-Registrar can appoint the Community Welfare Attaché at a Pakistani mission to record your statement abroad, with thumb impression, photo and video. PLRA charges USD 100 for appointing a foreign mission as local commission. See [buying property as an overseas Pakistani](/property/guides/overseas-pakistani-property/).

## What about inherited or gifted property?

An inheritance mutation at an ARC needs a death certificate, an FRC (family registration certificate) form, an affidavit, property details and CNIC copies of all legal heirs. Field staff verify the family tree first. Since Finance Act 2026, a family settlement among heirs after a death also counts as transmission of inherited property. For bank accounts and other assets, see [succession certificates](/property/guides/succession-certificate-pakistan/).

More guides: [property tax in Punjab](/property/guides/property-tax-punjab/), [marla to square feet](/property/tools/marla-to-square-feet/), [home loans in Pakistan](/money/guides/home-loan-pakistan/), [Property](/property/).

## Questions people ask

### What is the property transfer fee in Punjab?

As of October 2026: stamp duty of 1% on the DC value or the declared price, whichever is higher; PLRA's e-registration charge of 0.1% (minimum Rs 3,600); and FBR advance tax of 1.25% for a filer buyer and 2.75% for a filer seller. Non-filers pay 10.5% to 18.5% as buyers and 11.5% as sellers.

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

The federal taxes for tax year 2027 are section 236K on the buyer (1.25% on the Active Taxpayers List) and section 236C on the seller (2.75%). Finance Act 2026 removed the higher late-filer rates and the section 7E tax on deemed income.

### Can I transfer property in Punjab online?

Partly. You make the e-Stamp challan and start the deed on PLRA's e-Registration portal online, but the buyer, seller and witnesses still give statements before the Sub-Registrar, and NADRA biometric checks are part of the process.

### What documents are required for property transfer in Punjab?

PLRA asks for the CNICs of buyer and seller and the property details (khewat, khasra or registry). For a registry you also need a sale fard, the paid e-Stamp challan and the FBR tax challans.

### What is the difference between a registry and a mutation?

A registry is the sale deed registered by the Sub-Registrar. A mutation (intiqal) changes the owner's name in the land record. In online mouzas both are approved together; elsewhere you still need the mutation.

## Sources

- [PLRA services, FAQs and process pages (registry, mutation, e-Stamp, DC valuation)](https://punjab-zameen.gov.pk/), Punjab Land Records Authority (accessed 13 Oct 2026)
- [Schedule of PLRA Service Charges for FY 2026-27 (8 Jul 2026)](https://punjab-zameen.gov.pk/downloads/Notifications/fee_2026-07-07.pdf), Punjab Land Records Authority (accessed 13 Oct 2026)
- [Withholding Tax Rate Card, tax year 2027 (Finance Act 2026)](https://download1.fbr.gov.pk/Docs/202681113864992WithholdingTaxRatesCard2027.pdf), FBR (accessed 13 Oct 2026)
- [A Brief of Finance Act, 2026](https://kpmg.com/content/dam/kpmgsites/pk/pdf/2026/07/A%20Brief%20of%20Finance%20Act%202026.pdf.coredownload.inline.pdf), KPMG Taseer Hadi & Co. (accessed 13 Oct 2026)
- [Transfer procedures](https://dhalahore.org/dha-facilities/transfer/), DHA Lahore (accessed 13 Oct 2026)
- [Regular Transfer: documents required](https://dhalahore.org/wp-content/uploads/2025/12/Regular-Transfer-1.pdf), DHA Lahore (accessed 13 Oct 2026)
- [Dues on Services, from 1 Dec 2021](https://dhalahore.org/wp-content/uploads/2022/07/Revision-in-Dues-2021-.pdf), DHA Lahore (accessed 13 Oct 2026)
- [Punjab moves to cut stamp duty on property transactions from 3% to 1% (Internet Archive copy)](https://web.archive.org/web/20260418103135/https://tribune.com.pk/story/2603069/punjab-moves-to-cut-stamp-duty-on-property-transactions-from-3-to-1), The Express Tribune (accessed 13 Oct 2026)
- [PA slashes traffic fines, stamp duty on rural property](https://www.nation.com.pk/23-Apr-2026/pa-slashes-traffic-fines-stamp-duty-rural-property), The Nation (accessed 13 Oct 2026)
- [Big relief for rural property owners as Punjab cuts stamp duty from 3% to 1%](https://www.24newshd.tv/16-Apr-2026/big-relief-rural-property-owners-punjab-cuts-stamp-duty-3-percent-1-percent), 24 News HD (accessed 13 Oct 2026)
- [Punjab property law changes aim to revive real estate sector](https://www.pakistantoday.com.pk/2026/04/13/punjab-property-law-changes-aim-to-revive-real-estate-sector), Pakistan Today (accessed 13 Oct 2026)
- [BUDGET 2022-23: Stamp duty on urban properties enhanced (Internet Archive copy)](https://web.archive.org/web/2023/https://www.dawn.com/news/1695023), Dawn (accessed 13 Oct 2026)
- [How to Register Property Online in Punjab Through PLRA e-Registration](https://pakera.pk/punjab-property-e-registration/), Pakistan Era (accessed 13 Oct 2026)
- [Punjab introduces Stamp Ordinance 2026](https://www.thenews.pk/print/1410150-punjab-introduces-stamp-ordinance-2026), The News (accessed 13 Oct 2026)