How much are the total taxes on buying a house in Pakistan?

For a filer buyer in Punjab, roughly 9% of the property value (3% stamp duty + 2% CVT + 1% registration + 3% WHT). A non-filer pays about 12% because the withholding tax doubles to 6%.

What is the difference between CVT and stamp duty?

Stamp duty is a provincial charge on the transfer deed; CVT (Capital Value Tax) is a separate provincial levy on the property's capital value. Both are paid by the buyer at registration.

Can the 236K withholding tax be refunded?

For filers, yes — it's advance income tax credited against your annual liability, and any excess can be claimed as a refund by filing your return. Non-filers cannot adjust it.

Is stamp duty charged on the market price or the DC value?

On the higher of the DC/FBR valuation for the area or the actual transaction price. Understating the price to reduce stamp duty is illegal.

Pakistan6 min readUpdated 12 September 2026

The Real Cost of Buying Property in Pakistan (Taxes & Fees Explained)

Transfer taxes and fees add roughly 9% to a property's price for a filer buyer in Punjab — and about 12% for a non-filer. Here's every line item.

Skip to the Pakistan Property Transfer Tax Calculator 2025

For a tax filer buying property in Punjab, transfer costs are about 9% of the value: 3% stamp duty + 2% CVT + 1% registration + 3% withholding tax (Section 236K). A non-filer pays about 12% because the 236K rate doubles to 6%. These are on top of the purchase price.

The levies, and who pays them

Levy	Who pays	Rate (Punjab, filer)
Stamp duty	Buyer	3% of value
Capital Value Tax (CVT)	Buyer	2% of value
Registration fee	Buyer	~1% of value
WHT — Section 236K	Buyer	3% filer / 6% non-filer
WHT — Section 236C	Seller	3% filer / 6% non-filer

Rates vary by province and district and change with each provincial Finance Act. KPK has no CVT but 4% stamp duty. Always confirm with a property lawyer or the Sub-Registrar before completing.

Which value the tax is charged on

Stamp duty and CVT are charged on the DC (Deputy Commissioner) value or the FBR valuation — whichever the authority uses for your area — or the actual transaction price if that's higher. Declaring a price below the DC value to save stamp duty is an offence, and Customs-style reassessment can follow.

Worked examples

A Rs. 15,000,000 house in Punjab — filer buyer

Both buyer and seller are on the Active Taxpayer List.

Stamp duty (3%): Rs. 450,000
CVT (2%): Rs. 300,000
Registration fee (1%): Rs. 150,000
WHT 236K — buyer (3%): Rs. 450,000
Total buyer cost: Rs. 1,350,000

The buyer pays Rs. 1,350,000 in transfer costs — 9% of the price.

The 236K amount is advance income tax, adjustable in the buyer's annual return — for a filer it isn't a permanent cost.

Same house, non-filer buyer

The buyer is not on the ATL.

Stamp duty + CVT + registration: Rs. 900,000
WHT 236K — buyer (6%): Rs. 900,000
Total buyer cost: Rs. 1,800,000

Rs. 1,800,000 — 12% of the price, Rs. 450,000 more than a filer pays.

Get on the ATL before you buy. Filing a return is free on FBR's IRIS portal and saves the doubled 236K outright.

Common mistakes

Budgeting only for the purchase price and being short at registration
Treating the withholding tax as a final cost — for filers it's adjustable in the annual return
Calculating on the quoted price when the DC/FBR value is higher
Forgetting the seller's 236C liability, which is often negotiated into the deal

Work out the exact transfer cost

Enter the property value, province and filer status for a full buyer-and-seller breakdown in PKR.

Open the Property Transfer Tax calculator

Frequently asked questions

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