Property Registration Tax — Pakistan
Buyer · Punjab · filer · Total Rs 407,000
Filer status saves Rs 600,000 (60% less) over non-filer on this transaction.
Step-by-step calculation
Formula
Stamp duty + transfer fee = DC value × province rate. CVT (ICT only) = market × 2%. WHT (FBR Sec 236C seller / 236K buyer) = DC value × rate (filer/non-filer).
- 1Side: buyer, province: Punjab, filer status: filer.
- 2DC value: Rs 8,000,000, market value: Rs 12,000,000.
- 3Stamp duty: Rs 8,000,000 × 1.0% = Rs 80,000.
- 4Transfer / town fee: Rs 8,000,000 × 1.0% = Rs 80,000.
- 5CVT does not apply outside ICT.
- 6WHT (Sec 236K buyer, filer): Rs 8,000,000 × 3.0% = Rs 240,000.
- 7Mutation fee: Rs 5,000 (Patwari, fixed).
- 8Misc: Rs 2,000 (e-stamp paper + oath commissioner).
- 9Total: Rs 407,000 (5.09% of DC value).