Property Tax in Lahore (TY 2025-26)
Lahore property tax guide TY 2025-26 — FBR valuation zones (DHA, Bahria, Model Town), 236C/236K WHT, Section 7E, Punjab stamp duty and registration.
Lahore property transactions face the federal stack (Section 236C 3%/10% seller, Section 236K 3%/10.5% buyer, Section 7E for properties above PKR 25M, Section 37(1A) CGT within five years) plus Punjab stamp duty, CVT, and Punjab Land Records Authority (PLRA) registration fees. Punjab's stamp duty rate is currently 1-3% depending on property type and zone.
FBR's Lahore valuation table is gazetted by zone — DHA Phase VI commands higher per-marla rates than Bahria Town or Model Town, which in turn exceed inner-city or peri-urban zones. The table is the federal WHT base; declaring a lower contractual price doesn't reduce 236C/236K. Punjab has digitised much of the registration process through PLRA's e-stamping and online verification portals.
Practical Lahore-specific considerations: PLRA's Arazi Record Centre (ARC) for title verification before purchase, the LDA/CDA jurisdiction split for new developments, file investments versus possession-letter transactions in unfinished housing schemes (where 236C/236K timing differs), and the persistent issue of overseas Pakistani buyers using DTAA-domiciled SPVs whose effective WHT treatment under 236C/236K is occasionally disputed by registrars.
Frequently asked questions
How much tax do Lahore property buyers pay?
Section 236K — 3% (filer) or 10.5% (non-filer) of FBR-notified value. On a PKR 30M DHA Lahore home that's roughly PKR 900,000 (filer) or PKR 3.15M (non-filer).
What's Punjab stamp duty on Lahore property?
Currently 1-3% depending on property type and zone, on top of the federal 236C+236K. Collected via PLRA e-stamping at the Sub-Registrar. Verify the current rate on punjab.gov.pk before transacting.
Are DHA Lahore properties valued higher?
Yes — DHA Phase VI/VII command the highest per-marla rates in FBR's Lahore table, followed by Bahria Town, Model Town, and Gulberg. Inner-city and peri-urban zones are substantially lower.
How does the PLRA Arazi Record Centre help?
ARC offers online title verification before purchase — confirming ownership, prior mortgages, and encumbrances. Strongly recommended for any Lahore property purchase to avoid post-transfer disputes.