Under the Punjab Finance Act 2024, Punjab abolished the Annual Rental Value (ARV) system on 1 January 2025. Property tax is now calculated as a percentage of the notified DC (taxable) value: residential properties up to Rs. 50 Lacs are exempt, Rs. 5M to 10M are taxed at 0.07%, Rs. 10M to 25M at 0.08%, and properties above Rs. 25M at 0.09%.
Updated for Punjab Finance Act 2024 & 2025/2026 Schedules
Pakistan Property Tax Calculator Punjab (2025 DC Model), Sindh, Islamabad CDA & Provincial Regimes
Pakistan does not levy one uniform national property tax. Each province operates under its own statutory regime. Estimate recurring annual Urban Immovable Property Tax (UIPT), apply early-bird rebates, and convert estimates into foreign currencies for overseas investments.
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Calculate Your Annual Urban Property TaxSelect Your Province and Locality
Accurate calculation based on statutory assessment schedules. For 5-Marla residential houses in Lahore, commercial plots in Karachi, or corporate plazas in Islamabad CDA sectors.
Annual Property Tax EstimateFY 2025-2026
Rs14,060
Approx. Rs1,172 per month
Notified Taxable DC Valuation:Rs. 18,500,000
Statutory Tax Rate:0.08%
Gross Annual Tax:Rs14,800
Early Payment / e-Pay Rebate (5%):- Rs740
Online Payment & E-Challan Portal:
e-Pay Punjab App / Web Portal (1Bill ID)
Overseas Pakistanis can pay property tax online via Roshan Digital Account (RDA) or 1Bill PSID.
Statutory Governing Framework
Punjab Urban Immovable Property Tax Act 1958 read with Punjab Finance Act 2024
Excise, Taxation & Narcotics Control Department, Government of the Punjab
- Punjab abolished the Annual Rental Value (ARV) system on 1 January 2025 in favour of notified DC valuation.
- Residential properties with taxable DC value up to Rs. 50 Lacs (5 Million) are fully exempt.
- 5% prompt payment / e-Pay Punjab digital channel rebate applies if paid by notified deadline.
Important Legal Disclaimer
This calculator provides estimated annual Urban Immovable Property Tax (UIPT) for planning purposes. Excise assessments depend on physical field inspections and notified DC tables. Annual property tax is separate from FBR federal advance income taxes (236C / 236K), Stamp Duty, and CVT. For assessment disputes or appeals before the Director Excise / Civil Court, consult our legal team.Punjab's 2025 DC Valuation Model
Effective 1 January 2025, Punjab abolished the Annual Rental Value (ARV) formula via Punjab Finance Act 2024. Tax is assessed directly on notified DC valuation tables.
Punjab Statutory Rates:
- Up to Rs. 5,000,000: Residential Exempt | Commercial 0.07%
- Rs. 5,000,001 to Rs. 10,000,000: 0.07%
- Rs. 10,000,001 to Rs. 25,000,000: 0.08%
- Exceeding Rs. 25,000,000: 0.09%
Pay electronically via e-Pay Punjab (17-digit PSID) to claim a 5% early rebate.
Sindh Annual Rental Value Regime
Sindh Excise assesses properties in Karachi, Hyderabad, and Sukkur based on Gross Annual Rental Value (GARV).
Sindh Assessment Mechanics:
- GARV = (Plot Sq. Yds × Plot Rate × 12) + (Covered Sq. Ft. × Covered Rate × 12)
- 10% maintenance allowance deducted for Net ARV.
- Owner-occupied rebate 25%; widows/retirees up to 50% relief.
- Tax rate: 25% of taxable ARV.
Islamabad CDA Schedules
Administered by CDA under CDA Ordinance 1960. Tax depends on Sector rating zones, covered area, basements, and commercial ground extensions. A 5% rebate applies if paid by September 30.
Property Tax vs FBR Transfer Taxes
Annual UIPT is a provincial recurring tax paid each year. It is separate from one-off federal transfer taxes: FBR 236C (seller withholding), FBR 236K (buyer advance tax), Stamp Duty, and CVT.
Special Advisory for Overseas Pakistanis
Remote e-Payment
Generate 1Bill PSID via e-Pay Punjab or Sindh portals and pay directly using Roshan Digital Accounts (RDA).
Power of Attorney
Appoint legal representation via Consulate-attested Special Power of Attorney to contest inflated assessments.
Appeals & Relief
File written objections within 30 days of receiving a PT-1/PT-10 assessment notice before the Excise Director.
Frequently Asked Questions
Questions you may havebefore taking the next step.
Find answers to common questions about our legal services, consultation process, and handling of legal matters in Pakistan.
Annual Urban Immovable Property Tax (UIPT) is a provincial levy collected every year by the Excise & Taxation Department (or CDA in Islamabad). In contrast, FBR taxes (Sections 236C, 236K, and Capital Gains Tax) are federal income taxes paid only once when a property is bought or sold.
Yes. Using the e-Pay Punjab or Sindh Excise online services, you can generate a 17-digit PSID number and settle dues using Roshan Digital Accounts (RDA), Pakistani online banking applications, or international debit cards linked to 1Bill.
Statutory exemptions vary by province. In Punjab, residential houses with taxable DC values up to Rs. 5 Million are exempt. In Sindh, registered widows, orphans, and permanently disabled individuals receive up to 50% concession. Places of worship, public parks, and registered charitable institutions are universally exempt across all provinces.
You have the statutory right under the Urban Immovable Property Tax Act to file written objections to the Assessing Authority within 30 days of receiving the PT-1 / PT-10 notice. If unsatisfied, you can prefer an appeal before the Director Excise & Taxation and subsequently before the High Court.
No. The Gilgit-Baltistan Excise Department does not administer a general provincial Urban Immovable Property Tax. Only local municipal committees collect municipal conservancy, water, and sanitation charges.
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