Property Tax in Multan (TY 2026-27)
Multan property tax guide TY 2026-27 - Bosan Road, DHA Multan, Cantt valuations, Section 236C/236K WHT, Section 7E, Punjab stamp duty, PLRA registry.
Multan property transactions face the federal stack - 236C 3%/10% seller, 236K 3%/10.5% buyer, 7E on properties above PKR 25M, 37(1A) CGT within five years - plus Punjab stamp duty (1-3%) and PLRA registration. As the industrial hub and agricultural commercial center of South Punjab, Multan sees substantial mixed residential/commercial deal flow, especially in the Bosan Road and DHA Multan corridors.
FBR's Multan valuation table has expanded sharply with DHA Multan's growth - Phases I and II now command the top per-kanal rates in the city. Cantt-board properties around Saddar and Cantonment area follow a parallel cantonment-board mutation process distinct from PLRA's civilian registration. Mango-belt agricultural land outside city limits transacts under a separate, much lower rate card.
Transfer tax in Multan: 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 Multan; the Multan-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; Multan valuation zones set the base value the percentages apply to.
How a property transfer is taxed in Multan
- Find your property's zone in the FBR valuation table for Multan - this notified value, not your contract price, is the base for every federal withholding. FBR's Multan table separates DHA Multan, Bosan Road, Cantt board areas, and inner-city zones - DHA Multan and Bosan Road top the table.
- 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 Multan · Cantonment Board (Cantt).
- 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 Multan · Cantonment Board (Cantt).
- 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
What's the buyer's WHT in Multan?
Section 236K - 3% (filer) or 10.5% (non-filer) of FBR-notified value, collected by the PLRA Sub-Registrar or Cantt Board at transfer.
Is DHA Multan valued like DHA Lahore?
Lower per-kanal than DHA Lahore but higher than other Multan zones. The gap has been narrowing as DHA Multan's later phases mature.
Does Section 7E apply to Multan agricultural land?
Federal Section 7E targets immovable property above PKR 25M - most Multan agricultural land falls below this threshold, but Bosan Road and DHA Multan residential plots often cross it.