Property Tax in Kasur (TY 2026-27)
Kasur property tax guide TY 2026-27 - Civil Lines, leather-tannery belt FBR valuations, Section 236C/236K WHT, Section 7E, Punjab stamp duty, PLRA registry.
Kasur property transactions face the federal stack (Section 236C 3%/10% seller, Section 236K 3%/10.5% buyer, Section 7E above PKR 25M, Section 37(1A) CGT) plus Punjab stamp duty (1-3%) and PLRA registration. Kasur's leather-tannery economy drives substantial commercial-property flow along the Ferozepur Road industrial belt; environmental-compliance disputes on tannery plots occasionally complicate transfers.
FBR's Kasur valuation table places Civil Lines and Ferozepur Road at the top, followed by Allama Iqbal Road and inner-city zones at lower per-marla rates. The Lahore-spillover effect drives steady residential demand on the eastern side of the city. Tannery and textile-cottage industrial transfers along Ferozepur Road run under separate commercial-zone valuations.
Transfer tax in Kasur: worked example
Federal withholding on a property transfer is a percentage of the FBR-notified value - not the declared sale price - and the non-filer rate is more than triple the filer rate. These rates apply nationwide, including Kasur; the Kasur-specific variable is which valuation zone your property falls in.
| FBR value | Buyer 236K (filer 3%) | Buyer 236K (non-filer 10.5%) | Seller 236C (filer 3%) |
|---|---|---|---|
| Rs 10,000,000 | Rs 300,000 | Rs 1,050,000 | Rs 300,000 |
| Rs 25,000,000 | Rs 750,000 | Rs 2,625,000 | Rs 750,000 |
| Rs 50,000,000 | Rs 1,500,000 | Rs 5,250,000 | Rs 1,500,000 |
| Rs 100,000,000 | Rs 3,000,000 | Rs 10,500,000 | Rs 3,000,000 |
Section 236K (buyer) is 3% for filers / 10.5% for non-filers; Section 236C (seller) is 3% for filers / 10% for non-filers of the FBR-notified value. Property above PKR 25M FBR value also falls under Section 7E deemed-income tax. Rates are national; Kasur valuation zones set the base value the percentages apply to.
How a property transfer is taxed in Kasur
- Find your property's zone in the FBR valuation table for Kasur - this notified value, not your contract price, is the base for every federal withholding. FBR's Kasur table covers Civil Lines, Ferozepur Road, leather-tannery industrial zones, and inner-city - Civil Lines and Ferozepur Road top.
- The buyer pays Section 236K advance tax and the seller pays Section 236C, both collected at the point of registration by the Punjab Land Records Authority · Sub-Registrar Kasur.
- Confirm both parties' Active Taxpayer List status before the transfer date - the filer rate cannot be claimed retroactively if you were a non-filer on the day of registration.
- Provincial stamp duty, capital value tax, and registration fees are charged by Punjab on top of the federal WHT above.
- Claim the 236K / 236C amounts as adjustable advance tax on your annual IRIS return - keep the challans and the registered deed as evidence.
Buyer & seller checklist
- Verify title / encumbrances with the Punjab Land Records Authority · Sub-Registrar Kasur.
- Look up the FBR valuation-zone rate for the property.
- Get on the ATL (file a return) to pay 236K at 3%, not 10.5%.
- Budget for stamp duty, CVT, and registration fees separately.
- Check your holding period for Section 37(1A) capital gains.
- Confirm ATL status so 236C is withheld at 3%, not 10%.
- Retain the purchase deed to compute the gain accurately.
- Report the disposal and adjust 236C on your IRIS return.
Frequently asked questions
How much WHT on a Kasur Civil Lines home?
Section 236K 3% (filer) / 10.5% (non-filer) of FBR-notified value plus Section 236C 3%/10% on the seller. PLRA Sub-Registrar collects at transfer.
Are tannery transfers taxed federally?
Yes - 236C/236K apply at industrial-zone commercial valuations. Environmental-compliance status doesn't change the federal WHT base but may affect provincial stamp duty assessment.
Is there Lahore-spillover demand in Kasur?
Yes - east-side Kasur residential zones see steady price pressure from Lahore-based buyers seeking lower per-marla rates than DHA Lahore.