Property Tax in Pakistan: Federal vs. Provincial

One of the most confusing aspects of property ownership in Pakistan is understanding who is actually charging you tax and why. When you sit at a Sub-Registrar’s desk completing a property transfer, you are paying multiple taxes to multiple authorities simultaneously. Some go to FBR in Islamabad. Some go to the provincial government. Some go to your local Municipal Corporation. And most buyers and sellers have no idea which is which.

This confusion is expensive. When you do not understand the source of each tax, you cannot plan for it, minimise it, or challenge it when it is calculated incorrectly. And more importantly, you cannot take advantage of the significant differences that exist between provinces when choosing where and how to invest.

At Chakor Ventures, we believe informed property buyers make better decisions and better returns. This guide provides the clearest, most complete breakdown available of federal vs provincial property tax in Pakistan for FY 2026-27, including what most competing guides completely miss: the hidden provincial charges, the cantonment board system, the agricultural income tax divide, and exactly how federal and provincial valuation systems interact to determine your total tax burden.

Why Pakistan Has Both Federal and Provincial Property Taxes

Pakistan is a federal state and its 1973 Constitution divides taxation authority between the federal government and the four provincial governments. The 18th Constitutional Amendment of 2010 significantly expanded provincial autonomy, particularly in taxation. As a result, property in Pakistan is taxed by two entirely separate systems operating in parallel.

The federal government, through the FBR, taxes the income and gains generated by property transactions. The provincial governments tax the transaction itself, the ownership of the property, and in some cases the land it sits on. 

Both systems apply simultaneously to the same property, which is why a single transaction in Pakistan can involve six or more separate tax payments to different authorities.

Understanding which authority controls which tax is the foundation of any serious property investment strategy in Pakistan.

The Core Principle: Federal Taxes Income, Provinces Tax Property

The simplest way to understand the federal vs provincial property tax divide in Pakistan is through this core principle.

Federal taxes govern income, gains, and financial activity related to property. Provincial taxes govern the transaction documentation, ownership records, and annual holding of real estate.

In practice, this means the FBR collects advance income tax on your purchase and sale, Capital Gains Tax on your profit, and Capital Value Tax on certain transfers.

Provincial governments collect stamp duty on your sale deed, registration fees for ownership records, annual Urban Immovable Property Tax on the property itself, and local charges specific to each province.

Both systems use different valuation bases, different collection mechanisms, and different compliance requirements. And crucially, every kind of property in Pakistan is generally registered as per the DC rate of the respective area or region, which is set by the provincial government of each province, while the FBR maintains its own separate valuation tables for federal tax purposes.

Federal Property Taxes in Pakistan: Complete Breakdown

These taxes are uniform across all provinces. Whether you are buying in Lahore, Karachi, Peshawar, or Quetta, the same federal rates apply to every transaction of the same type and value.

1. Advance Tax on Purchase — Section 236K (Federal)

Section 236K advance tax is paid by the buyer to the FBR at the time of transfer. Under the Finance Act 2026-27, effective July 1, 2026, Section 236K was converted from a tiered rate structure into a single flat rate of 1.5% of the property’s FBR-notified value, collected from the purchaser at transfer.

Note: This flat rate is confirmed for active filers. FBR’s published rate card and overseas-taxpayer guidance had not yet been updated at the time of writing to specify late-filer or non-filer treatment under the new flat-rate structure — confirm current non-filer/late-filer rates with FBR before relying on them for a transaction.

This is an adjustable federal tax for Active Filers, meaning it can be offset against annual income tax liability and refunded if overpaid. For Non-Filers, it remains a final, non-recoverable cost.

2. Advance Tax on Sale — Section 236C (Federal)

Section 236C advance tax is paid by the seller to the FBR at the time of transfer and is also adjustable against annual income tax. Under the Finance Act 2026-27, effective July 1, 2026, Section 236C was converted from a tiered rate structure into a single flat rate of 2.75% of the property’s sale value.

Note: As with 236K, this flat rate is confirmed for active filers only. Non-filer and late-filer treatment under the new structure should be confirmed directly with FBR before finalising a transaction.

3. Capital Gains Tax — Section 37 (Federal)

Capital Gains Tax is paid on the profit you make on a property, that is, the amount you sell it for minus the amount you paid for it originally. If you bought the property before June 30, 2024, the CGT rate is 15% in the first year, then drops by 2.5% a year, reaching 0% after six years. 

If you bought the property after July 1, 2024, there is a flat CGT rate of 15% for all sales regardless of how long you owned the property.

Non-Filers pay CGT on a sliding scale that can reach 45% of profit. The Section 236C advance tax paid at the time of sale is offset against CGT liability when the annual return is filed.

4. Section 7E — Deemed Income Tax (Federal)

Section 7E previously imposed a deemed income tax on the fair market value of immovable property above a specified threshold (Rs. 25 million), at an effective rate of 1% of FMV annually, and required a clearance certificate before a property could be transferred. This provision no longer applies.

On May 7, 2026, Pakistan’s Federal Constitutional Court declared Section 7E void ab initio. The Finance Act 2026-27 subsequently removed Section 7E from the Income Tax Ordinance, 2001, effective July 1, 2026.

Property transactions on or after this date are not subject to Section 7E, and no 7E clearance certificate is required for transfer, regardless of province.

5. Capital Value Tax (Federal)

Capital Value Tax does not apply uniformly across Pakistan. Its application varies by territory: Islamabad Capital Territory has its own CVT framework, while Sindh administers CVT under separate provincial legislation. Punjab and Khyber Pakhtunkhwa do not levy a CVT on immovable property transfers, relying instead on stamp duty.

Separately, under the Finance Act 2026-27, CVT was abolished on foreign movable and immovable assets held by resident Pakistanis, effective July 1, 2026. Where applicable, CVT remains non-adjustable and cannot be recovered through an annual return regardless of filer status.

6. Withholding Tax on Rental Income (Federal)

If you earn rental income from your property, FBR taxes that income through a withholding tax mechanism. Rental income in Pakistan is subject to withholding tax rates from 0% to 50% depending on rental income and active taxpayer status. Final income tax on rental income ranges from 0% to 45%.

Rental income is taxed on an accrual basis, meaning it is taxable when earned regardless of when it is physically received.

Provincial Property Taxes in Pakistan: Complete Breakdown

These taxes vary by province. The same property transaction in Lahore, Karachi, Peshawar, and Quetta will carry different provincial charges. This is one of the most underreported aspects of property investment in Pakistan and one that most competing guides treat only superficially.

1. Stamp Duty (Provincial)

Stamp duty is a provincial tax levied on the sale deed document at the time of property transfer. It is non-adjustable and cannot be recovered through any annual return. Current stamp duty rates are: Punjab 1% of DC/FBR value, Sindh 2%, and KPK 3%.

Stamp duty in Islamabad Capital Territory (ICT) is charged at 2% of the DC-notified value, in addition to a separate 1% registration fee. This is distinct from the CDA transfer fee, which was reduced separately and should not be conflated with the stamp duty rate itself.

What most guides miss is that stamp duty in Pakistan is calculated on the DC rate rather than the actual market value. DC rate is the official government-assessed value of property used for calculating stamp duty and registration fees. It is typically 30% to 50% lower than the actual market value because DC rates are updated periodically and lag behind market prices, benefiting property buyers with lower transfer taxes.

This means the effective stamp duty burden is significantly lower than the stated percentage suggests when compared to actual market transaction values.

2. Urban Immovable Property Tax — UIPT (Provincial)

In Pakistan, the Urban Immovable Property Tax funds local public services at the provincial level. It is an annual tax charged simply for owning property in an urban area, regardless of whether the property is rented out or generating any income.

UIPT rates based on Annual Rental Value are: 

• Punjab 5% of ARV, 
• Sindh 25% of ARV, though ARV values are much lower in Sindh, 
• and KPK 10%.
• In Rawalpindi, the property tax rates at the Rawalpindi Cantonment Board are set at 15% of the annual rental value.

The Sindh rate of 25% appears dramatically higher than Punjab’s 5% but is misleading in isolation. Sindh’s Annual Rental Values are assessed at significantly lower figures than in Punjab, meaning the effective tax burden is more comparable than the headline rates suggest. This is a critical nuance that almost no competing blog explains.

A reform specific to Punjab that most guides overlook is a reported shift from rental-value-based UIPT assessment to DC rate capital value-based assessment effective from July 1, 2025. 

Note: This item is flagged for verification directly against Punjab Excise & Taxation Department (excise.punjab.gov.pk) sources before being presented with full confidence, as it could not be independently confirmed at the time of writing.

3. Registration Fee (Provincial)

Registration fees are paid to the provincial land authority at the time of property transfer to officially record the change of ownership. These fees vary by province and are collected separately from stamp duty.

The PLRA Fee in Punjab is Rs. 3,300 flat for properties up to Rs. 3 million, then 0.1% above Rs. 3 million. The Corporation Fee in Punjab is 1% of property value payable to the local Municipal Corporation or District Council.

These smaller charges add up significantly on high-value transactions and are frequently overlooked in budget planning by first-time buyers.

4. Agricultural Income Tax (Provincial)

This is one of the most underreported areas of provincial property taxation in Pakistan. Although agricultural income is exempt from federal tax, it is taxable at the provincial level in Pakistan. Each province has the authority to set its own rules for taxing agricultural income, so your tax liability depends on where your land is located. 

• Punjab: agricultural income up to Rs. 600,000 is exempt; income above this is taxed according to Punjab’s agricultural tax rates. 
• Sindh: income up to Rs. 600,000 is exempt; tax applies if income exceeds Rs. 600,000 based on Sindh’s agricultural tax slabs. 
• Khyber Pakhtunkhwa: income up to Rs. 600,000 is tax-free; income over Rs. 600,000 is taxed as per KPK’s agricultural tax rates.

For investors in farmhouses, agricultural plots, or rural land, this provincial-federal divide is particularly important. The federal government cannot tax agricultural income. Your province can and does.

5. Naqsha Penalty — Punjab Only (Provincial)

This is a hidden provincial charge that almost no competing guide covers. In Punjab, if the registered map of a property is not available at the Sub-Registrar’s office at the time of sale, a 2% penalty on the full property value is charged. 

The penalty is completely waived if the registered map is presented. On a Rs. 1 crore property, this is an unnecessary Rs. 2 lakh cost that is entirely avoidable with basic documentation preparation.

The DC Rate vs. FBR Rate: The Most Misunderstood Federal-Provincial Interaction

This is the area where federal and provincial property tax systems directly interact, and it is the one that most confuses property buyers and sellers in Pakistan.

When advance tax is calculated on a property transaction, both the FBR valuation rate (federal) and the DC rate (provincial) are referenced. The registering authority uses whichever is higher of the two as the tax base.

Every kind of property in Pakistan is generally registered as per the DC rate of the respective area or region, which is set by the provincial government of each province. However, FBR maintains its own separate valuation tables that may be higher or lower than the DC rate depending on the locality and property type.

When FBR’s valuation rate exceeds the DC rate, federal advance tax is calculated on FBR’s figure even though the provincial stamp duty is still calculated on the DC rate. This creates a situation where two different valuation bases apply to the same transaction simultaneously, one for federal taxes and one for provincial taxes.

DC rates in Sindh are notified by the Board of Revenue Sindh and the Karachi Metropolitan Corporation. Karachi rates are significantly higher than other Sindh cities, especially in DHA, Clifton, and Gulshan.

What most guides miss entirely is that FBR’s valuation rate and the DC rate can diverge significantly in specific localities. In some premium areas of Lahore and Karachi, FBR’s valuation rate is substantially higher than the DC rate, meaning your effective federal tax base is much larger than what appears in provincial land records. Verifying both rates before entering a transaction is essential to accurate tax planning.

Use our Property Tax Calculator to calculate your liability under both FBR and DC rate scenarios for your specific transaction.

Province-by-Province Breakdown: What You Pay Where

Punjab

Punjab is Pakistan’s most active property market and has the most developed provincial tax infrastructure.

Stamp duty is 1% of DC or FBR value. UIPT is 5% of Annual Rental Value (see verification note above regarding a reported transition to DC rate capital value assessment from July 2025). PLRA fee is Rs. 3,300 flat for properties up to Rs. 3 million, then 0.1% above that. The corporation fee is 1% of the property value, payable to the local Municipal Corporation. 

Naqsha penalty of 2% applies if the registered property map is not presented at transfer. Agricultural income up to Rs. 600,000 is exempt, and income above is taxed at Punjab’s agricultural slab rates.

Punjab also offers a specific benefit for new taxpayers. First-time registrants in Punjab can access discounts on their initial UIPT liability, a concession that most guides do not mention and that new property investors should be aware of when entering the market.

Sindh

Sindh’s provincial property tax structure differs meaningfully from Punjab in several ways.

Sindh has been pulling in about Rs. 20 billion in 2023 from property taxes, indicating the government is serious about collection and enforcement. (Waystax)

Stamp duty in Sindh is 2% of DC value. UIPT is 25% of Annual Rental Value, though Sindh’s ARV assessments are substantially lower than Punjab’s, making the effective burden more comparable. There is no PLRA fee equivalent in Sindh. There is no Naqsha penalty equivalent. Agricultural income up to Rs. 600,000 is exempt.

Karachi’s DC rates are significantly higher than other Sindh cities, particularly in premium areas like DHA, Clifton, and Gulshan, which affects both provincial stamp duty calculations and the federal-provincial rate comparison for buyers in these areas.

Khyber Pakhtunkhwa

KPK has recently reformed its provincial property tax structure in favour of property owners and investors.

The property tax rates in KPK have been cut, especially for commercial properties. The commercial tax was 16% of rent and is now 10%. Factory owners also received a reduction, now paying Rs. 10,000 per canal.

Stamp duty in KPK is 3% of DC value. UIPT is 10% of Annual Rental Value. Agricultural income up to Rs. 600,000 is exempt. These reforms have made KPK a more attractive destination for commercial property investment relative to its historical tax burden.

Islamabad Capital Territory

Islamabad occupies a unique position in Pakistan’s property tax landscape as a federal territory. While it follows federal tax rates for FBR-administered taxes like all other regions, its provincial-equivalent charges have specific features.

Stamp duty on property sales in ICT is charged at 2% of the DC-notified value, plus a separate 1% registration fee. This is separate from the CDA transfer fee, which has moved independently of the stamp duty rate and should be verified separately by buyers and sellers.

In Islamabad, the government is also moving towards self-assessment and taxing based on property’s capital value rather than rental value, which is intended to simplify the tax process for property owners in the capital.

Balochistan

Balochistan has the least developed provincial property tax infrastructure of the four provinces. Stamp duty rates apply on property transfers, and agricultural income above threshold levels is taxed at provincial rates. 

However, enforcement mechanisms and digital infrastructure remain less developed than in Punjab or Sindh, and property transactions in Balochistan often involve more manual verification processes than in other provinces.

Cantonment areas in Lahore, Karachi, Peshawar, and other major cities have their own cantonment board tax structures. If your property is in a cantonment, your annual property tax is paid to the cantonment board rather than the provincial excise department, at rates and under rules set by that cantonment board rather than the provincial government. This distinction is almost universally ignored in competing property tax guides.

Cantonment Areas Across Pakistan

This is one of the most overlooked aspects of provincial property taxation. Properties located within cantonment board jurisdictions across Pakistan are subject to a separate tax regime administered by the respective cantonment board rather than the provincial government.

In Rawalpindi, the property tax rates at the Rawalpindi Cantonment Board are set at 15% of the annual rental value. Cantonment Board property tax rates often come with special rebates and exemptions depending on the case, so if you qualify you might pay less.

Cantonment areas in Lahore, Karachi, Peshawar, and other major cities have their own cantonment board tax structures. If your property is in a cantonment, your annual property tax is paid to the cantonment board rather than the provincial excise department, at rates and under rules set by that cantonment board rather than the provincial government. This distinction is almost universally ignored in competing property tax guides.

Complete Federal vs. Provincial Property Tax Comparison Table

Flat rate confirmed for active filers under Finance Act 2026-27. Non-filer and late-filer treatment under the new structure had not yet been confirmed via FBR notification at the time of writing.

The Adjustable vs. Non-Adjustable Divide: Federal vs. Provincial

One of the most practically significant differences between federal and provincial property taxes in Pakistan is that federal taxes are largely adjustable while provincial taxes are almost entirely non-adjustable.

Federal taxes, including Section 236K, Section 236C, and Capital Gains Tax, are adjustable for Active Filers. When you file your annual income tax return, the FBR offsets whatever advance taxes you paid during the year against your final tax liability. Overpayments are refunded. This means active filers can recover a significant portion of their federal tax payments simply by filing accurately and on time.

Non-adjustable taxes such as stamp duty and registration fees are one-time costs that you cannot reclaim or adjust later. To claim adjustable taxes, you need to file your income tax return and provide proof of the advance taxes you have paid. 

Provincial taxes, including stamp duty, PLRA fees, corporation fees, and UIPT, are all non-adjustable final costs. Once paid, they cannot be recovered regardless of your filer status or annual return.

This makes provincial taxes a more significant proportional burden on smaller transactions where they represent a larger share of the total tax cost.

What This Means for Property Investors: Choosing Your Market

The federal vs provincial property tax divide has direct strategic implications for property investors comparing markets across Pakistan.

For buyers comparing Islamabad and Karachi, Islamabad’s provincial-equivalent stamp duty (2% + 1% registration fee) sits close to Karachi’s stamp duty rate of 2%, meaning the comparison between the two cities now comes down more to DC/FBR valuation differences and UIPT structure than to a stamp duty advantage on either side.

For investors comparing Punjab and KPK commercial properties, KPK’s recent UIPT reform cutting commercial rates from 16% to 10% of rental value makes KPK commercial property meaningfully cheaper to hold annually than before. Combined with lower DC rates in many KPK cities compared to Lahore, the total holding cost for commercial property in KPK can be substantially lower.

For agricultural land investors, the federal exemption on agricultural income combined with provincial thresholds means that modest agricultural holdings often carry minimal tax burden across all provinces, while the cantonment board regime affects urban property holders in ways that provincial UIPT does not.

Read our Property Tax Rates in Pakistan guide for the complete 2026-27 rate comparison across all provinces and property types.

Key Changes in Finance Act 2025 Affecting Federal and Provincial Property Taxes

The Finance Act 2026-27, effective July 1, 2026, introduced several significant changes to federal property tax structures that every buyer and seller needs to be aware of.

On the federal side, Section 7E deemed income tax was abolished entirely, following the Federal Constitutional Court’s May 7, 2026 ruling declaring it void ab initio. Section 236K buyer advance tax was converted from a tiered structure into a single flat rate of 1.5% for active filers.

Section 236C seller advance tax was converted from a tiered structure into a single flat rate of 2.75% for active filers. Capital Value Tax on foreign movable and immovable assets of resident Pakistanis was abolished.

The cost basis for inherited immovable property was clarified for tax purposes.

On the provincial side, Punjab has reportedly been transitioning its UIPT assessment approach; see the verification note in the UIPT section above.

Collectively, these federal changes simplify what was previously a complex slab-based system into flat rates for both buyers and sellers, while removing an entire tax category (7E) that had created significant transfer friction.

Non-filer and late-filer rates under the new flat-rate system should be confirmed directly with FBR before being relied upon for a transaction.

Common Mistakes Property Buyers Make About Federal vs. Provincial Taxes

• Assuming all property taxes go to the same authority. Many buyers pay their stamp duty and advance tax without realising they are paying different authorities. Stamp duty goes to the provincial revenue department. Advance tax goes to the FBR. The payment processes, portals, and challans are different for each.
• Ignoring provincial differences when comparing investment markets. Federal taxes are the same everywhere in Pakistan. Provincial taxes are not. A property investment decision based only on FBR rates ignores potentially significant differences in stamp duty, UIPT, and local charges between provinces.
• Not accounting for cantonment board rates. Buyers in cantonment areas across Pakistan are sometimes surprised to find their annual UIPT is paid to and set by the cantonment board rather than the provincial excise department. Cantonment rates can differ meaningfully from provincial rates and apply different exemption structures.
• Assuming provincial taxes are recoverable. Stamp duty, registration fees, and UIPT are final costs. They cannot be offset against income tax returns, unlike federal advance taxes. Treating them as recoverable in investment calculations overstates the effective return on property transactions.
• Under-declaring the transaction value to reduce stamp duty without accounting for FBR valuation. Under-declaring the transaction value reduces provincial stamp duty calculated on the declared price. However, federal advance tax is calculated on whichever is higher between the FBR rate and the DC rate. Under-declaration rarely yields the intended tax savings and frequently exposes the taxpayer to scrutiny under FBR Section 111.

Frequently Asked Questions

What is the difference between federal and provincial property tax in Pakistan?

Federal property taxes are administered by the FBR under the Income Tax Ordinance and apply uniformly across all provinces. They include advance tax on purchase and sale, Capital Gains Tax, and Capital Value Tax (territory-specific). Provincial property taxes are set by each provincial government and include stamp duty, UIPT, registration fees, and local charges. Rates vary by province.

Which authority collects stamp duty in Pakistan?

Stamp duty is a provincial tax collected by each province’s Board of Revenue or equivalent authority at the time of property transfer registration. It is not an FBR tax. Current rates are 1% in Punjab, 2% in Sindh, 3% in KPK, and 2% (plus a 1% registration fee) in Islamabad Capital Territory.

Are provincial property taxes adjustable against income tax?

No. Provincial property taxes, including stamp duty, registration fees, PLRA fees, corporation fees, and UIPT, are non-adjustable final costs. They cannot be recovered through an annual income tax return. Only federal advance taxes paid under Sections 236K and 236C are adjustable for Active Filers.

Does KPK have lower property taxes than Punjab?

For commercial property UIPT, KPK is now cheaper following reforms that reduced commercial rates from 16% to 10% of the rental value. However, KPK has higher stamp duty at 3% compared to Punjab’s 1%. The total provincial tax burden comparison depends on the specific property type, value, and holding period.

What is the Naqsha penalty and does it apply everywhere?

The Naqsha or registered map penalty of 2% of property value is a Punjab-specific charge that applies when the registered map of a property is not available at the Sub-Registrar at the time of sale. It does not apply in Sindh, KPK, or Islamabad. It is fully waived in Punjab if the registered map is presented.

How do cantonment board property taxes work?

Properties within cantonment board jurisdictions across Pakistan pay annual property tax to the respective cantonment board rather than the provincial excise department. Cantonment boards set their own UIPT rates, exemptions, and rebate structures independently of provincial governments. Rawalpindi Cantonment for example charges 15% of Annual Rental Value with specific rebates available in qualifying cases.

Is Section 7E still applicable in Pakistan?

No. Section 7E was declared void ab initio by the Federal Constitutional Court on May 7, 2026, and formally removed from the Income Tax Ordinance under the Finance Act 2026-27, effective July 1, 2026. No 7E clearance certificate is required for property transfers on or after this date.

Final Word

Property tax in Pakistan is not a single system. It is a layered combination of federal and provincial charges that operate simultaneously on every transaction, with rates, collection authorities, adjustability rules, and exemption structures that differ meaningfully between provinces and between federal and provincial levels.

Understanding this divide is not just intellectually useful. It directly determines how much you pay when you buy, how much you keep when you sell, and how much it costs you annually to hold real estate as an investment. The difference between the total tax burden in Islamabad versus KPK versus Sindh on the same property value can run into hundreds of thousands of rupees on a single transaction.

At Chakor Ventures, we help our clients approach every property transaction with complete tax awareness across both federal and provincial dimensions. Use our Property Tax Calculator to estimate your complete tax liability including both federal and provincial charges for your specific province and transaction profile. And read our Complete Guide on Types of Property Taxes in Pakistan for the full understanding of property taxes, all value slabs and taxpayer categories.

References

1. Federal Board of Revenue. (2025). Income Tax Ordinance 2001 — Section 236K and 236C. https://www.fbr.gov.pk
2. Federal Board of Revenue. (2025). Finance Act 2025 — Key Changes to Property Tax. https://www.fbr.gov.pk
3. TaxToday Pakistan. (2026). Pakistan Property Tax Calculator 2025-26. https://taxtoday.pk/property-tax-calculator/
4. TaxationPk. (2025). Property Taxes 2025-26 in Pakistan: A Comprehensive Guide. https://taxationpk.com
5. Legalversity. (2025). Property Tax Rates 2025 in Pakistan. https://legalversity.com/property-tax-rates-2025-in-pakistan
6. WaysTax. (2025). Current Property Tax Rates in Pakistan 2024-2025. https://waystax.com/current-property-tax-rates-in-pakistan/
7. Punjab Excise and Taxation Department. (2025). Urban Immovable Property Tax — Punjab. https://www.excise.punjab.gov.pk
8. Sindh Board of Revenue. (2025). Stamp Duty and Property Registration — Sindh. https://www.sbr.gos.pk
9. Rawalpindi Cantonment Board. (2025). Property Tax Rates — Rawalpindi Cantonment. https://rawalpindi.cantonment.gov.pk/en/property-tax
10. Wise. (2025). Property Tax in Pakistan for Foreigners. https://wise.com/gb/blog/property-tax-in-pakistan
11. Raabty. (2025). Property Tax Punjab 2025: Complete Guide. https://raabty.com/blog/property-tax-punjab-2025-complete-guide
12. LandSolvedIn. (2025). Stamp Duty in Pakistan 2025 — Rates, Exemptions and Guide. https://landsolvedin.com/stamp-duty-pakistan-2025/
13. Government of Pakistan, Ministry of Finance. (2025). Federal Budget 2025-26. https://www.finance.gov.pk/budget_2025_26.html
14. Punjab Land Records Authority. (2025). PLRA Fee Schedule. https://www.plra.punjab.gov.pk

Anns Ahmed