Property transfer in Punjab: process, documents and every fee

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?

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 and how to become a filer before you sign: a buyer off the list pays at least 10.5% instead of 1.25%.

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.

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.

How do I transfer property through e-registration?

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

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, and see the DHA Lahore review.

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.

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.

More guides: property tax in Punjab, marla to square feet, home loans in Pakistan, Property.