Tuesday, October 15, 2013

What are the property tax rates in Punjab, Pakistan, for 2013?

What are the property tax rates in Punjab, Pakistan, for 2013?

The rates of property tax are defined at two levels:
  • The rate of notional rent for a locality; and
  • The rate of tax on the Annual Rental Value of a property.

The rate of property tax at the first level is defined by the locality in which a property is situated. The rate of property tax on Annual Rental Value is 10% after December 2013. Up till December 2013, the rate of property tax on Annual Rental Value is 20%.

Example of Property Tax Calculation

If a property has a notional rent of Rs 2,000 per month, then its tax is calculated as follows:

Gross Annual Rental Value                  =  Rs 2,000 x 12
                                                        =  Rs 24,000

Annual Rental Value                           =  Gross Annual Rental Value - 10%

                                                        =  Rs 24,000 - 10% of 24,000


                                                        =  Rs 24, 000 - 2,400


                                                        =  Rs 21, 600


Property Tax before January 1, 2014   =  20% of Annual Rental Value

                                                        =  20% of Rs 21, 600


Property Tax before January 1, 2014    =  Rs 5,400

Property Tax after January 1, 2014      =  10% of Annual Rental Value

                                                        =  10% of Rs 21, 600


Property Tax after January 1, 2014      = Rs 2,160

179 comments:

  1. dear sir what if the property remains empty due to death of the owner for a specified period. who will pay the tax and what would be the rate of the tax ?

    ReplyDelete
    Replies
    1. Thank you for your query.

      The rates of property in "Self-Use" and "Closed" or "Empty" are same. Hence, if the property was in Self-Use of the deceased prior to death, there will be no change in tax liability.

      On death of the owner, the property is to be transferred (not automatically) to the legal heirs. Among the legal heirs, widow and minor children can avail exemption from payment of property tax.

      Delete
    2. sir please tel me the tax rate on 2marla and 212 feet house which we recently buy and also have given on rent .

      Delete
    3. There is no Property Tax on such house as measuring two marlas only even if you have rented it. The Property exists in tax records, but the owner has to pay no tax.

      You may have to pay tax arrear of years prior to 2003-04, if any such arrears exists.

      Delete
  2. respected sir
    we have given a house of 14 Marlas on rent.
    Half (7 marlas) are constructed while the other half is empty but the boundary wall is covering the whole 14 Marlas.

    Recently, an income tax officer has came to our home, he has said that a new survey of government is being carried out, so u have to give me a bribery in order to avoid the tax on your rental house.
    he told us that if we will give him bribery then our rental house Tax will not be enrolled in government record, and we can avoid tax.
    He threatened us that now government is taking 3 Rents of house each year as Tax amount .

    please elaborate that what should we do and what would be the amount of Tax each year officially ,as we collect about 8000 rupees as monthly rent.

    ReplyDelete
    Replies
    1. Thank you for your query.

      I shall not recommended the bribery in this case; you need to pay correct tax as a national responsibility.

      The amount of tax per year is not on actual rent of Rs. 8000/- per month; the tax is on Notional Rent of your area (locality). The notional rents are average rents and are normally on lower side till today.

      Up to 31.12.2013, the tax rate is 20% and 25% which approximates notional rent of three months less 10% rebate for repair. However, the rate of tax is 10% from 01.01.2014 which will be slightly higher then the rent of one month.

      You should not get your property excluded from government records in any case. The property number assigned to your property is identification of your property. It is like identification mark on your motor bike (Number Plate).

      Delete
  3. Dear Sir,
    I would like to know what is the property Tax rate for a Hotel(Renting Rooms) for year 2014.

    ReplyDelete
  4. Thank you for your query.

    The rate of tax is the same for all the properties i.e. 10% of the Gross Annual Rental Value. However, the method of calculation of Gross Annual Rental Value is different for a hotel renting rooms. It is based on the total of room rents for a full year of 365 days. First, you calculate the full room rent for a total year and take 10% of this room rent as GARV. The GARV of other portion like reception, shops, halls, etc will be added to this value.

    In case you need further help in calculation of your Property Tax Liability, feel free to contact.

    ReplyDelete
  5. AOA Sir, how much is the Property tax rate on 5 Marla, 10 Marla and 20 Marla and tax rate on rent in Islamabad?

    ReplyDelete
    Replies
    1. Islamabad is outside Punjab; the Punjab Urban Immovable Property Tax Act is not applicable in Islamabad. Islamabad, the capital territory, has its own laws and rules for property tax/house tax.

      The tax position in Punjab is as under:

      The Tax on a self occupied house in an Area falling in category D is:
      1- Rs 648/- for five marlas;
      2- Rs 1256 for ten marlas; and
      3- Rs 2592 for twenty marlas.

      It is assumed that the house have two storeys and have covered area of 1350, 2700, and 5400 square feet.

      Delete
  6. A.O.A sir please give us the complete formula like how to calculate ARV ,what is catagery A B C D which rates apply ? which area fall under which catagery ? textiles mills situated at sargodha road fall in which catagery ? i mean how we can calculate exact propery tax,or recommend any link to understad this in Panjab FSD.
    Thanks

    ReplyDelete
    Replies
    1. Formula to calculate Annual Rental Value (ARV)?

      Calculate:

      1- (Land Area of a property in square yards) X (Rentability);
      2- (Covered Area of a property in square feet) X (Rentability);
      3- Add 1 and 2 to get Monthly Notional Rent;
      4- Multiply the Monthly Notional Rent with 12 to get Gross Annual Rental Value (GARV);
      5- Deduct 10% from GARV to get Annual Rental Value of ARV.

      What is a catagery?

      A category is rentability of an area. It is denoted by an Alphabet (A, B, C, etc.) and has a numerical value (Rs 12, 10, 7, etc.) showing the rentability both in square feet and square yards. For example, category E has a numeral value 4 which means Rs 4 per square feet or Rs 4 per square yard.
      For a property, the rentability is applicable to the land area in square yards and covered area in square feet.

      How category is applied?

      A category is assigned to an area by an assessing authority (Excise and Taxation Officer) based on rents prevailing in the area. In fact, a category is nothing more than rent of one square foot in an area.
      Which area fall under which catagery?
      You will need to consult the assessing authority of your area to know category of your locality. Presently, the valuation table showing area-wise category is not available in consolidate form.

      What is the category of a textiles mills situated at Sargodha road?

      For this information, please consult with the Excise and Taxation officer of your District.

      How can you calculate exact Property Tax?

      The Property Tax is currently 25% of Annual Rental Value if it is more than Rs. 20,000 otherwise it is 20%. Staring from 01.01.2014, it will be 10% of Annual Rental Value. You can calculate Annual Rental Value using the formula above.

      However, for calculating exact property tax for a particular property will still remain an individual assessment case. It is because assessment varies with three major variables: Size of the property, nature of use, and rentability. For example, applicable rates are different for Godowns and Factories, etc. If you want to get to an exact property tax liability in a particular case, send me the details of property plus category of your area. You will have to get the category from the Excise and Taxation Officer of your District.

      Delete
  7. Thanks you very much. I am sending you detail of Property please reply as soon as possible.
    Total Area of Land :36665
    Total Covered area :28744
    Situated at sargodha road Faisalabad
    Catagery :D i think
    land is being use for a processing unit total area consist of 2 main hall 3 store offices bath, kitchen ,1252 Sqft is Ist floor consist of offices.

    Please sir Rely me today.

    ReplyDelete
  8. Please give me your email id; i shall send you the assessment file (PDF) of your the property.

    ReplyDelete
  9. waqasdut@gmail.com

    Sir Please email me as soon as possible.

    ReplyDelete
  10. Thank u sir , Is this calculation with the latest formula (Increase of 400%)...??

    ReplyDelete
    Replies
    1. No; this assessment is based on the previous valuation table in force. The new valuation table is not in force and is in process of being approved.

      Delete
    2. hi sir
      i live with my father and 2 more brothers with their families
      we all are independent
      my brother is in armed forces
      and father is retired from army

      we live in 4.5 marlah house
      cover area 1300 square feet (2 rooms included ) on second story
      the house is owned by my (late) mother

      is this house taxable or not
      if yes whats then what tax rate applies.

      Delete
  11. The question stands replied at the post "Five Marla Tax Exemption"

    ReplyDelete
  12. i am a married woman of 28, i want to bye a plot of 1 kanal. if i bye from my own name is this plot taxable or not

    ReplyDelete
    Replies
    1. Thank you for your query.

      The status of being a married woman, or of 28 has no effect on your Property Tax liability. However, a plot is not taxable.

      Delete
  13. AOA, Dear Sir, can u tell me that property tax is levied on Sundar Industrial Estate, if yes so what will be the tax of 1 acre.

    ReplyDelete
    Replies
    1. W Salam,

      Thank you for your question.

      I do not have access to specific piece of legislation for including Sundar Industrial Estate in the Rating Area for the purpose of Property Tax. However, with the promulgation of the Local Government Ordinance 2001, most of the areas are now rating areas and tax is being assessed and collected from these areas. You may refer to Section 116 and 117 of the said ordinance.

      As for Property Tax on One Acre is concerned, the tax depends not only on measure of land, but also on the nature of its use and its status of being let out or not.

      Delete
    2. I consulted with Inspector Incharge, he informed me that they measured total land in yards and calculate covered area in square feet (both added) and multiply by 0.25. The rent of the month assessed, and multiply by 12 for annual rental and tax levied 25% on total annual rent.

      Delete
    3. As far as procedure is concerned, the inspector incharge is right.

      Delete
  14. Dear sir is there any consession for rented building used for office use. Email , sakhry@yahoo.com

    ReplyDelete
    Replies
    1. There is no such concession. The tax rate is 50% higher than the residential properties for the properties used as offices. However, the rate for properties used as offices is 50% less than the rates for commercial properties.

      Delete
  15. Respected sir! last time i asked about the plot of 1 kanal from my own name,kindly tell me the plot is also non taxable from my husband's name or not? it is a residential plot.

    ReplyDelete
    Replies
    1. The plot will still be non taxable.
      However, note that the answer is strictly applicable to the extent of a vacant plot and property tax; there may be other taxes pertaining to the purchase transaction and plot being your personal asset.

      Delete
  16. Kindly calculate the property tax of a commercial building of four stories for year 2012. Size 22×28 rate for ofgice at their is 4.5. Email: sakhry@yahoo.com

    ReplyDelete
    Replies
    1. The information is not sufficient to calculate your tax liability.

      Delete
    2. dear Mr. Shakeeel,

      Thanks for the kind iformation can u please guide how to check Category (Commercial) assigned to locality,
      Category (Residential) assigned to locality
      maqadeertrading@gmail.com

      Delete
    3. Thank you for your query.

      Check Website of E&T Department or consult with the E& T office of your district.

      Delete
  17. I have a 5492 sq ft double storey house in Valancia Town, Lahore. The land area is 1 Kanal. Kindly guide me in assessing the property tax. I am the owner and the house is in self-use.

    Kashif

    ReplyDelete
    Replies
    1. Thank you for your question.

      The owner-occupied house are not taxed on higher side in general. You do not have any need to worry about tax of a one Kanal Self-occupied house.

      The exact calculation of tax is possible only after obtaining specific information from the concerned Excise and Taxation office e.g. rates of valuation in the locality, situation of property, etc.

      Delete
  18. A.O.A sir we have a house in town ship, it is of 40 marla, and approx 6000 sq.feet covered, fall in category B, it being rented and they are using the house as a school, and there are two rooms at the second floor, so please tell us
    1. the total tax of our house .
    2. on which base they calculate the annual rent assesment .
    3. whats the formula for the tax calculation.
    i will be very thank full to you , thats my email id in case you need it:
    subhanjamil92@yahoo.com

    ReplyDelete
    Replies
    1. Thank you for your question.

      1- The calculation of tax is a particular matter and it needs a full knowledge of the property being taxed. Contact me through email for this purpose.
      2- The basis of calculating the assessment is Average Monthly Rent of the locality. The Average Monthly Rent is also known as Monthly Notional Rent.
      3- It is given at http://taxingtheproperty.blogspot.com/2013/10/what-are-property-tax-rates-in-punjab.html

      Delete
  19. Hi sir,
    I am purchasing new house of 6 marla (worth of 40 lak) in rawalpindi.. I need giudline of tax for transferring house... they are asking capital value tax and gain tax from seller..
    What is policy for that tax collection how many percent government of punjab charge, of capital value tax and gain tax on property value.
    From Where I can get authentic information of capital value tax and gain tax..is this tax applicable on property sale purchase or not?.thanx

    ReplyDelete
    Replies
    1. Thank you for your question.

      Capital Gain Tax is also applicable, w.e.f. 01.07.2013. Total charges inclusive of all taxes in cases of such property transfers range 5-6% subject to various conditions.

      In general. the seller is responsible for a lawful "ownership" in his name and the buyer bear the charges for getting the property transferred from the name of the seller to the name of the buyer. However, there may be some contractual arrangements between the buyer and the seller.

      Delete
  20. From where have you derived this formula sir?

    ReplyDelete
    Replies
    1. Thank you for the question.

      Refer to section 3 and 5 A of the Punjab Urban Immovable Property Tax Act 1958 and rules framed thereunder.

      Delete
  21. Hi,

    I have 10 marla house in Lahore. I have been given a tax assesment based on the following.

    1. 2250 x 3 = 6750
    2. 250 x 3 = 750

    3. 6750 +750 = 7500

    4. Annual rent . 7500 x 12 = 90000

    10% maintenance exemption = 9000

    Remaining = 90000-9000 = 81000

    Tax = 25 % 81000 = 20250

    This is based on 25% tax from Jul-2013 to Jun 2014 Annual rent. I have just read at this blog that the tax rate is 10 % after Jan-2014. So how will it affect the tax for my house.

    ReplyDelete
    Replies
    1. Hi,

      Thank you for your question.

      Your calculation of Tax from GARV is correct; the rate of 10% is for properties valued using the new valuation table still in process. It seems the department has assessed your property under the existing valuation rates.

      Delete
  22. AoA Sir,
    I live in Rawalpindi cantonment Area, Please confirm me the 5 Marla Resident Property Tax, Is this except or have any tax on 5 Marla.
    Thanks

    ReplyDelete
    Replies
    1. W Salam,

      Thank you for your question.

      Five Marla Properties in residential use and generally exempted all over the Punjab with certain exceptions. Please See Five Marla Exemption post at

      http://taxingtheproperty.blogspot.com/2013/11/five-marla-tax-exemption.html

      In Cantonement Rawalpind, the Punjab Urban Immovable Property Tax is not application for assessment and collection of Property; you should consult bye-laws of the Cantonment Board Rawalpindi.

      Delete
  23. Assalam-O-Alikum Sir,
    I have a property of 36 marlas in punjab small industries estate faisalabad
    its category 'A' total measuring 9949 sq.ft
    the construction area is of 8 marlas, the rest of the area is open
    construction area includes a big hall and a small room for office
    property is on rent and being used for keeping the stock of precticides
    you may consider it godon or warhouse
    im getting rent of 25000 per month
    plz tell me what should be my property tax? just give me an idea.

    my second question is
    i recieved a property tax notice of 6000 approx as (self) on 15 january 2014
    i submitted the amount
    now got another notice of tax of 38000 approx (rented) on 15 feburary 2014
    the details of the property are given above
    plz help me. what should I do in this condition
    exice officers r asking for bribe to settle the issue
    plz do reply as soon as possible

    ReplyDelete
    Replies
    1. It seems you are not aware of the category of assessment, in category A your property tax should be 96150. The notice is of lesser amount. Will you please contact me via email for a detailed calculation? My email is shaqeil@gmail.com

      Delete
    2. Sir thank you so much for your kind reply
      Im really in tensed situation
      I phoned you just now at 8:15am but got no response
      when should I call you, I mean when will you be free
      plz leave a txt so that i can get back to you
      regards,

      Delete
    3. You may contact me after Maghrib Prayer as dicussed on phone.

      Delete
  24. A.O.A sir i have property in a main bazar ferozpur road lahore the shope area lenth=12'-6", Width 10'-6". 85 sq/ft and on rental base 16,000 Per month..just ground floor and off the road..which formula i can used to get actual tax amount. the property owner was my father (late) two years before means he was passed away in January 2012 while mother is paralyzed since that day. kindly help me in this regards.

    ReplyDelete
    Replies
    1. W Salam,

      Note the following points:

      1 - Your tax is not based on actual rent of Rs 16000 p.m;
      2 - Your widow/ disabled mother has right to exemption up to her share in property and subject to a max of Rs 12150;
      3 - You need to apply for change of ownership before getting the exemption stated at sr. No 2;

      4 - I need category of your locality to tell you your tax liability.

      Following link/ post is useful for you:

      http://taxingtheproperty.blogspot.com/2014/02/property-tax-calculator.html

      Delete
  25. Sir how would I get to know about my current status of tax account regarding property? should I aply for clearance certificate? if yes then whats the procedure?

    ReplyDelete
    Replies
    1. You should apply for "clearance certificate". For the procedure, wait for upcoming posts.

      Thank you for the query.

      Delete
  26. You should apply for "clearance certificate". For the procedure, wait for upcoming posts.

    Thank you for the query.

    ReplyDelete
  27. Sir,
    AOA,
    One of my father's friend has some property in Mandi Bahaudin. He has made shops on the ground floor and rented them and on the first floor he lives with his family. He has been sent a tax assessment by the concerned authorities. A lawyer has told him that if you say that the business is shared then tax can be minimized

    He asked me. First of all i fail to realize that if business is shared then what does it has to do with the property. Secondly if one says that the property is shared( eg house is ours but shops are of the other owners) then will the liability be minimized? kindly advice me about the above stated matter and another scenario that if whole of the property is shared.

    ReplyDelete
    Replies
    1. W Salam.

      There is a simple relationship between "business partnership" and "Property Tax". A property is considered "self-occupied" if you are using it for your own business or business in partnership; therefore, the valuation of property is made at lower rates.

      But it is difficult to prove a partnership which does not exist: You will have to produce registered "Partnership Deed". A registered partnership deed will make you real partner in business - will your tenant allow you to be a partner in his or her wealth?

      Similarly, sharing in property means you are making the partner an owner of the property: I do not expect you will make some one owner of your property to avoid property tax. Note that the department will rely on "Registered Ownership Deeds" ONLY.

      Any other query?

      Delete
  28. AOA
    sir my father has been died we live in 5 marla house in gujranwala semi commercial area recently we reconstruct our house with 7 shops.. monthly rent of one shop is Rs.1500 please tell me either we are liable to pay tax or exempted....are any exemption to be claimable from my mother

    ReplyDelete
    Replies
    1. W Salam.

      You are to pay the tax; Property Tax on commercial properties is not exempted under five-marla exemptions.

      Your widow mother is entitled to Property Tax Exemption up to Rs 12150; however, the exemption is limited by her share in property. In your case it will only be 1/8th of the Property.

      Any other query?

      Delete
  29. Asslam O Alikum Very Nice website, very informative and shakeel sb my personal commendations for you for the education you are spreading,

    I Have two Questions brother:

    Question 1: Can you please tell me how in the following case they reached to Gross Annual Rental Value of 5650?

    Content of Form PT1

    Rating Area - Multan
    Rating Area Zone - Multan
    Year - 2012-2014

    1. Serial Number: 434
    2. Name or numb of sub division, mohalla..... : Aqab Humayun road - IX
    3. Designation of Property by name, number, type of building etc : 2417 - Godown
    4. Name, Percentage, caste and residence of owner: Muhammad SHafi Tanneries 51 GT rd Lhr
    5. Name, Percentage, caste and residence of Occupier: Self - 1shd 25x20 - 1shd 25x35
    6. Total Area of the site or land: 686 SY
    7. Size of the building according to the plinth area: 1375
    8. Size of the building on the site according to the plinth: 1
    9. Number of storeys/room : 2 shd
    10. Present condition of the building: AV E
    11. Site Rent if any payable by owner of the building: -
    12. In Case of land not occupied by building: O/R
    13. GARV Assessed : 5650



    Question 2 - Last time the property tax that was paid in September 2013 was 20% on Annual value proposed. Like this

    13. GARV Assessed : 5650
    14. Deduction Allowance
    clause (a) 565 (10% of 5650 for rebate for repairs)
    clause (b) -
    clause (c) -

    15. Annual Value proposed - 5085
    16. AVFIPOAO: -
    17. AVFIPOAA: -

    Property Tax = 5085 x 20% = 1017

    I heard that from 1st Jan 2014 the rate for property tax will be 10% (instead of 20%), So should the property Tax be Rs 509 (5085 x 10%) this time?

    I can read few remarks on Form PT-1

    Remarks : (hard to read)
    Cal no. 4 Ammended alt..
    vide a.. order at 10.02.2014
    -------------------------------- ...
    Cal no 4 Ammended al...
    vide aas order at 17-3-2014


    Your early reply will be highly appreciated..

    Fahad Rajput
    (ACCA)

    ReplyDelete
    Replies
    1. W Salam,

      Thank you for your questions; answers follow:

      1 - I need category of your locality to calculate Annual Rental Value of your property; and

      2 - The rate of tax has not been reduced. Please see: http://taxingtheproperty.blogspot.com/2014/02/punjab-pakistan-old-rates-of-propperty.html

      The effective rate of tax is 20% and 25% on Annual Rental Value.

      Delete
    2. Thanks for your respose, how can i get info about the category of this property? who can tell me?

      Delete
    3. The Excise and Taxation Office of your district. You may contact: The Excise and Taxation Officer, or the Excise and Taxation Inspector of your circle.

      Delete
    4. Use the total area and covered area given in Col No 6 and 7 of the PT1 with the category and the Property Tax Calculator Online at: http://taxingtheproperty.blogspot.com/2014/03/property-tax-calculator-punjab-pakistan.html

      If the problem in calculation persists, visit my post on "How to use Property Tax Calculator" at this blog.

      Any other query?

      Delete
  30. This comment has been removed by the author.

    ReplyDelete
  31. Dear Sir,
    What are the property tax rates in Islamabad, Pakistan, for 2012/2013?
    If my property which is located in Islamabad has rent of Rs 45,000 per month, then how can we calculate the tax that should be deducted from this amount?

    ReplyDelete
  32. Dear Ali Raza,

    Property Tax is not deducted at source; you may be interested in knowing Income Tax Deduction from the rent received by you. Visit the link: http://taxingtheproperty.blogspot.com/2014/01/tax-of-rental-income-from-property-in.html

    Any other query?

    ReplyDelete
  33. Salam Sir,
    I have got a room of a house on rent and placed a shutter outside of that room. Now, it somewhat looks like a shop. The owner is asking me to pay tax because his building has been commercial(what he says), So please tell is that tax applicable on me? Am I liable to pay him tax; because I am not owner of the property?

    ReplyDelete
    Replies
    1. W Salam,

      If the use of the room is commercial e.g. for keeping stock, doing business, etc, then it will be a commercial property and will be valued at commercial rates for the purpose of property tax.

      Tax is payable by the owner. It is, however, to be noted with care that the owner may reject the use of his property for commercial purposes because he has right on use of the property i.e. he is the owner.

      Tax is applicable if the valuation exceed Rs 1200 per year; the value is likely to increase since it is a rented property.

      You are not to pay tax in the first instance. However, the assistant collector may force you to pay the tax and deduct it from the rent. Primarily, it is not your responsibility to pay the tax of the owner.

      The property may attract "commercialization fee' by the local government and development authorities who have developed the property for residential use.

      Any other query?

      Delete
  34. Hello sir,

    What is the Annual property tax on a single story 10 Marla house located in Park View near thokar niaz baig lahore?

    Its self owned and I reside there.

    Thanks

    ReplyDelete
    Replies
    1. Thank you for your question.
      What is total covered area of your house?
      What is the category of valuation?

      You can get the category of valuation from the Excise and Taxation Office of your area.

      If you want to calculate property tax yourself, use two posts here:

      Property Tax Calculator?
      How to use Property Tax Calculator?


      Delete
  35. sir my house in adaila road rawalpindi and coverd area 5 marla how to calculate my property tax and tell me also which person is liable to pay property tax in pakistan 2014 onward hope your complete and satisfactory anwer sir to complete procedure regarding propert taxes in pakistan thank for

    ReplyDelete
    Replies
    1. The tax is not on persons; it is on property. The person (owner) is to pay the tax. However, certain persons, if owners, have exemption from payment of property tax e.g. a widow owner.

      I do not understand what is satisfactory for you? If it means calculation of your tax liability then it is only possible after having full details of the property and a look at it. That is why field staff visits properties.

      I you want to calculate property tax of your property, use posts related to "Property Tax Calculator"

      Delete
  36. Honourable Shakeel Sahib
    I need to meet you, if possible.
    Regards
    Tipu Sultan

    ReplyDelete
    Replies
    1. I live in lahore.I am running a private hospital.I am paying the property tax since around 20 years. Recentle they have reassessed the hospital and considered the consultants rooms as on rent. I have dedicated 6 rooms for consultants. The are on on call when needed and we pay them a percentage of the fee charged from the patient.These rooms mostly remain empty and have not been given on rent to the consultant doctors. I have gone in appeal to the director exise (Ashraf Gondal).The hearing date was 15.5.14 but the director was absent on the date. I will appear on the next date.The consultants and hospital share the fee charged from the patient. According to my information there is no example of any hospital paying the tax like this. I want to pay according to the law. Pls guide and help me. Regards.

      Delete
    2. What is the room rent per day for the patient rooms in hospital?

      Delete
  37. AOA Dear Sir,
    I m working in abroad and my family is settled in Pak Gujarat Shadman colony, house is consisted on 6 merle double story. Last week my family received Tax notice which is payable amount 11000 for six month and its last date was gone. .Many times Tax department personnel disturbed to my family ,so my family informed that we are not owner of this property we are living on rent.Kindly advise, May I entitle for paying tax or tax only payable those who are getting rent from tenant.

    ReplyDelete
    Replies
    1. WS.

      Thank you for your question.

      You are to pay the tax. If the tax is on the basis of rented property, apply for correction to the Excise and Taxation Officer of the District. However, you may have to pay the exisiting due before getting the upcoming tax corrected.

      Delete
  38. Thank You for Reply:. I learnt from someone, I am not entitled for paying property tax because I earned this amount from aboard and send this amount from money exchange into my Pak account. And you know Govt had waived the tax amount which is earned from abroad and its tax free income. Kindly let me clear my concern so that I may pay tax or not.
    Thanks.

    ReplyDelete
    Replies
    1. What is learnt is correct for INCOME TAX, but you are trying to apply the Income Tax law on PROPERTY TAX. Note that Income tax is not Property Tax.

      Delete
  39. Hello. This is great effort for informing about taxes in Pakistan. I also have a question. I have a shop in a market in Lahore which is on rent. I had paid property tax for that property but now some personnel from tax department came to me and told me that this property is on rent and you did not pay tax according to rented property. I could not apprehend what he is trying to say. Is there any difference in tax if property is in personal use versus property rented to someone?

    ReplyDelete
    Replies
    1. Hi,

      Thank you for your question. A rented commecial property has five time higher assessment than that of an owner occupied commercial property.

      Delete
  40. Thanks for quick reply. Please also tell me how to make assessment of commercial property tax? Do we have to multiply normal tax to 5 or is there anything else?

    ReplyDelete
    Replies
    1. No, the assessment or the valuation of the property is five times higher. The tax may vary due to varying rates for different slabs. Please refer to Property Tax Calculator on this blog to get your tax liability by inputting property details.

      Any other query? feel free to ask.

      Delete
  41. I booked a house of 5 marla from Imperial Homes Society at Barki Road Lahore and i have my residence in this house. last day some inspector come and through a cahllan form of property tax. please guide me should i applicable to pay the tax or not. thanks. Ayaz Ahmed

    ReplyDelete
    Replies
    1. AOA

      Thank you for the query.

      You are exempted to pay the tax if your house is of five marla. However, there may be some other reasons of not getting the exemption. For example, there may be tax pertaining to years when the exemption was not there. There may be other reasons too. You should get a copy of your PT-1 to understand how your property has been recorded in valuation list.

      Delete
    2. how to determine the categories of an area for calculating property tax without contacting the excise and taxation deptt. as this facility has been provided by the govt. to self assess the tax. there must be some procedure to determine the categories.

      Delete
    3. You may consult the post here: how to use Property Tax Calculator

      Delete
  42. Dear Shakeel shb,
    My house construction is recently completed in Feb 2014 and we have started living there since then. My question is if property tax will come this year i.e. 2014 or not? I am confused because I did not get any property tax document so far.
    P.S. our house construction is not 100% completed according to map, we still have two room to be constructed.

    ReplyDelete
    Replies
    1. You will pay the tax for the financial year 2014-15. This financial year will start from July 1 2014 and will end on June 30, 2015.

      Delete
  43. Dear Shakeel Sahib
    We have Evacuee land measuring 6Kanal+. We have constructed shops and rented out these shops. Most of land is in our personal business use. Since the land is acquired never paid any property tax even excise deptt never claim for any tax. This year Excise Deptt served notice for property tax. Please let me know about tax calculation. What rate should apply for tax calculation for shops and land in personal use. The rent amount we are paying to ETPB is adjustable or not in tax amount?

    ReplyDelete
    Replies
    1. Thank you for your questions.

      The basic question in your case is "Who is owner of the property?" The owner is to pay the tax. Send me scanned copy of the ownership documents to move further in the matter.

      Delete
  44. Dear how much govt has increased property tax compare to last year

    ReplyDelete
  45. Asalam o Alikum
    I have a house of 10 marla at main canal road harbanapura of B tax class having 2 portions; 1 is covering 10 marla of which 6 marla is on rent of 15000 per month and remaing 4 marla is for personal use. Upper portion covering 7marla is totally for personal use. Kindly let me now the property tax for this year.
    Kindly also let me know the property tax if I take all for personal use.
    One thing more is: below portion is constructed before 20 year and upper portion is before 12 year.

    ReplyDelete
  46. This comment has been removed by the author.

    ReplyDelete
  47. i have house of 5 marlas double stories in westridge alabad rawalpindi..what is the tax for my house.we occupied own.

    ReplyDelete
    Replies
    1. If your property is in Punjab, you need to pay NO Property Tax on it.

      Delete
  48. If your property is in Punjab, you need to pay NO Property Tax on it.

    ReplyDelete
  49. Sir you are doing very good job. may Allah give you reward.
    my question is
    my orphan cousin age 13 own a house and given on rent.
    total area 12 marla. covered area 7 marla (double sotry).

    in 2012 tax inspector said that no tax until orphan is under 18.
    but this year they send 22,000 rs tax.

    is the rules changed?
    if yes! what should be the exact tax? i heard that 12000/- is exempted and the amount above it will be payable is it true?
    this house is in Ittifaq Town, Multan road, Lahore.
    which category A,B,C or D etc will be applied to calculate (area rental value)?

    thanks in advance.

    ReplyDelete
    Replies
    1. You will have to get your tax exempted by applying for it. Tax is not exempted automatically unless we submit relevant informations with proofs.

      Delete
  50. Good Afternoon Mr. Shakeel Ahmad,

    i have a query regarding my property tax. today i received a property tax of 17000RS. I am residing in Lahore, Wapda Town and my property covers 5 marla. i reside in the upper portion of the house and rented out the lower portion for 9000rs per month for about 2 years. now the whole property is in my own use.

    My query is, if this property tax payable to Punjab government i received today is legitimate?
    do i have to pay property tax every year?

    i will highly appreciate your prompt reply.

    Regards,
    Waqar.

    ReplyDelete
    Replies
    1. It seems unjustified; your property should fall in five marla exemption. Can you send me a scanned copy of the notice you have received?

      Delete
    2. where should i send the scanned image of notice? can i have your email?

      Delete
    3. mma.waqar@gmail.com is my email address.

      Delete
    4. i just sent you the scanned images of the notice i received on your email today. please check sir. thank you.

      Delete
    5. If your house if 5 marla, you do not need to pay tax even if your house is let out. Contact your Excise and Taxation Office with a proof that your property is a resdential property with area of five marlas. You may need to apply for correction of area if it stands recorded as more than five marlas in tax records.

      Delete
  51. sir my father is ex-army man.
    my and my brother,s family live with our father
    our house is 7 marala one story .
    how much tex we will pay
    i live in sialkot .our house is away from main road
    thanks
    there is no consession for retired army man?

    ReplyDelete
  52. what is the rule if i not pay tex?

    ReplyDelete
  53. Dear Sir,
    Ours is an office in Lahore. So far we were being charged at 1.5 times of the tax for residential property. But now the taxation office has told that this clause has been withdrawn by the government and the office shall be treated and taxed as commercial property.

    I just want to confirm whether this is true or the staff is bluffing us.

    Secondly what the new rates of property tax, flat 5% for all properties or different for different types.

    Best regards
    Muaaz

    ReplyDelete
    Replies
    1. Rates for office are 1.5 times the rates for residential properties. The notification stands revised. The tax on properties is 5% of the value calculated using new valuation rates.

      Delete
    2. Dear sir,

      Thanks for your nice reply. I understand that

      1. The rule for taxing office @ 1.5 times the residence is still in tact. Correct ?

      2. With new valuation tables, the rate of tax shall be 5% of calculated annual rent value. For all types of properties ?

      3. With new valuation tables, the offices shall be taxed @ 1.5 times the tax of residence property.?

      Best regards
      Muaaz

      Delete
  54. sir my father is ex-army man.
    my and my brother,s family live with our father
    our house is 7 marala one story .
    how much tex we will pay
    i live in sialkot .our house is away from main road
    thanks
    there is no consession for retired army man?

    ReplyDelete
  55. Replies
    1. You will have to pay no tax. However, you will receive tax notice each year because department will need to confirm that your father still own the house. It means you will need to apply for exemption each year.

      Delete
  56. dear sir aoa.i have a 10 marla house in my name in askari 10 lahore cantt.the house is neither leased nor registerd on my name .what will be its status as for as tax is concerned.

    ReplyDelete
    Replies
    1. It will be taxed as a owner occupied house and the tax liability will be very small e.g. a few hundreds.

      Delete
  57. is there any tax on residential plot for an army officer. he is otherwise paying tax on his salary.

    ReplyDelete
    Replies
    1. Tax on salary and tax on property are two different taxes going to two different governments. Your local government collects Property Tax and uses it for providing you sanitation, street lighting etc. Your Federal Government collects Income Tax on your salary and use it in matters like defense of our country.

      Delete
  58. Great work by Mr. Shakeel, stay blessed.
    Agha Sultan

    ReplyDelete
  59. sir is there any way to get the NTN/FTN/PNTN of DHA lahore? i tried but i could not get it. your help/guidance will be highly appreciated. please try to respond fast. thanks

    ReplyDelete
    Replies
    1. NTN and other tax numbers have nothing to do with DHA. You may get them from respective tax offices e.g. NTNT from Income Tax Department. DHA uses them in processing application for registrations with them.

      Delete
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    ReplyDelete
  61. sir we are buying a house which is not complete in Wah Cantt , Teh Taxila on a 5&half Marla for residential purpose .is there a tax on a residential property and how much .and when do we have to pay. thanks

    ReplyDelete
    Replies
    1. You will have to pay a few hundreds as property tax because your house measures more than five marlas. However, a range of exemptions are usually available with military men and others in cantonments laws; consider visiting the cantonment office before deciding to pay the tax.

      Delete
    2. sir what is the annual value if the house is for 24 lakh. and the tax rate in wah cantt because we are told that we have to pay over one lakh

      Delete
    3. The annual value is not something associated with the price of a property. The Cantonment Board, or the Excise and Taxation Department assesses this using valuation tables notified from time to time, generally after a lapse of 3-5 years.

      A self occupied residential house cannot have that much tax; you should consult with the tax office to get the basis of the tax pointed out by the respective officer.

      Delete
  62. 1.sir if i give a property on rent at 5th december 2014 then i will start to pay tax on 2014-15 or 2015-16?
    2. if i give a commercial plot on rent which is not constructed will i pay tax on that plot?

    ReplyDelete
    Replies
    1. Dear Yahya,

      Thank you for your question. Here are the answers:

      1 - You will pay property tax from January 1, 2014. If you have already paid the tax, you will pay the difference of the tax arising out of the change. Your tax for 2013-14 will have two six monthly installments: one for rented period and an other for non-rented period of your property.

      2 - Yes.

      Delete
  63. AOA

    Dear shakeel Sb,

    What is the annual property tax for 19 Marla residential self occupied home?
    1st Floor Covered Area = 3000Sq Ft
    2nd Floor Covered Area = 2500 Sq Ft

    Kindly Guide me about the actual formula.

    With Best Regards

    M Waseem Anwar

    ReplyDelete
    Replies
    1. 19 = 574.75 square yards
      Total covered area is 3000 Sq Ft + 2500 Sq Ft = 5500 Sq Ft
      Please see Rating area to find GARV (Gross Annual Rental Value)

      Sample Rating area of category Q. Different areas are letter wise categorized

      For Example Rate for Category Q within which your area falls is Rs. 2.5 Per Square Feet and Rs. 2.5 per Square Yard Then Calculation will be as follows

      Plot Area is rated Per Sq Yard which is 574.75
      And as Per Sq Yard Value is 2.5
      Total Monthly Plot area Rate is Rs. 574.75 x 2.5 = Rs.1436.875
      And Covered area is rated Per Sq which is 5172.75 Sq Ft for 19 marla and For your building it is 5500 Sq Ft
      Total Monthly Covered area rate is Rs. 5500 Sq Ft x 2.5 = Rs.13750
      Total monthly Covered area + Total Plot area Rate = Rs.1436.875 + Rs.13750
      = Rs. 15186.875
      Garv = Total monthly Covered area + Total Plot area Rate x 12
      = Rs. 15186.875 x 12
      = Rs.182242.5
      Arv = Garv - 10% of Garv i.e 18224.25 = Rs.182242.5 - 18224.25 = 164018.25

      Property Tax is if 20 % of Arv(Annual Rental value)
      20 % of Arv of Rs. 164018.25(Annual Rental value) is Rs.32803.65.
      Property Tax for Category Q(which in your is not known) for 19 marla with covered area of 3000 Sq Ft + 2500 Sq Ft = 5500 Sq Ft is Rs. 32803.65.

      Delete
    2. Please use online tax calculator.

      Delete
  64. This comment has been removed by the author.

    ReplyDelete
  65. This comment has been removed by the author.

    ReplyDelete
  66. Exemption in THE URBAN IMMOVABLE PROPERTY TAX ACT, 1958
    S.4(1)(c) Residential buildings, the area whereof does not exceed five Marlas(151.25 Sq Yards) and the
    building is occupied by the owner himself:
    Provided that the owner does not own any other residential building at the
    same rating area for which the owner shall submit an affidavit to this effect:

    ReplyDelete
    Replies
    1. What are you intending to ask? It seems you do not have a framed comment or question?

      Delete
  67. Dear Sir,

    If i want to register a plot of 8 Marla 20 fit located in Al Badar Garden near Kala Shakaku interchange shahidara lahore under my name; how much will it cost me for the government fees and stamp duty?

    regards,

    Samiullah

    ReplyDelete
  68. Dear Sir,

    If i want to register a plot of 8 Marla 20 fit located in Al Badar Garden near Kala Shakaku interchange shahidara lahore under my name; how much will it cost me for the government fees and stamp duty?

    regards,

    Samiullah

    ReplyDelete
    Replies
    1. The information is not sufficient to calculate what you need. Transfer Fee is calculated on the transfer price, the sale or purchase price of a property.

      Delete
    2. Sir the price is 525000 rupees and its 8 Marla 20 feet, Located in Al Badar Garden Shahdara Near Kalashakaku Interchange Lahore,

      Delete
  69. 5 marla 15 feet house purchase kindly calculate tax all area is covered

    ReplyDelete
  70. please tell transfer tax , hiba(gift) worth in 1992,Rs 50,000, gift from mamo to my mother , i applied for NEW CB# of house , house is my mother name , contruction of house in 2004

    ReplyDelete
  71. updated property rates of Lahore represented by Lahore Real Estate.

    ReplyDelete
  72. Excellent your Blog !I like your post, thanks for this info.Property In Noida Extension

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  73. Want to know property tax rules for commercial building at Cantt lahore

    ReplyDelete
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  75. Your tips and techniques are very essential and necessary for Income Tax Calculator
    . Anyway, thanks and keep on posting!

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    ReplyDelete
  76. hello sir we have a personal house of 12 marlahs in which we are personally lived can u tell me about that how much income tax will be applied on it thank u.

    ReplyDelete
  77. i think any one who is a govt employee and has only 1 house for his own residence is exempted from property tax.However you can contact any lawyer for this purpose. if you live in cantonment board area,then they will issue you a form which you has to deposit back after filling it up.

    ReplyDelete
  78. Thanks for sharing such a nice knowledge with us. A must read blog. https://www.lawsuitlegal.com

    ReplyDelete
  79. Hon'ble Sir ,

    I am an exclusive owner of 1st floor Efu house jail road Lahore.

    I an executing a rent agreement for 60 months (Nov. 2015-Oct.2020).

    It is 10,888 square feet area.
    Rent per month is Rs. 994,837/-
    Rent payment: annually in advance.
    Rent Escalation is 10 % every year.
    Rent free period : Two months (initial rent payment).

    I consulted an Advocate but he confused me a lot therefore I am requesting your truthful advice.

    Please provide me the following details:-

    What ll be registration fee for the said agreement , at registrar office ? Kindly specify stamp duty amounts , registration fee , all the taxes individually.

    How much govt. Charges I 'll have to pay rent registrar Lahore to register said rent agreement?

    Thankful to you.

    Hajji Atef Sattar

    ReplyDelete
  80. In present, real estate market is performing well in all over India, and to get the benefit from that every property owner have to pay the certain money in the form of property tax in all over India as per the terms and condition of state or central government, however; each state is taking different amount of property tax. And on the same time it’s helping the government to regulate the real estate sector of country.
    shopsandhomes.com

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  81. Dear Mr. Shakeel Sb AoA


    My father (a retired Govt army officer) has recently received a letter from Income Tax Authority asking for payment of Property Tax Rs.720,000/- (approx). In this regard, while going through the internet regarding Punjab Property Tax Laws, among others i have found your blog regarding property taxes, which i found very informative.

    Keeping in view of your expertise in the matter, i would like your opinion & advise w.r.t aforementioned issue. In this regard, following is brief of fact/information which you may find helpful regarding the subject matter:

    1. My father is a retired army officer, who was allotted a 1 kanal house (with covered area of approx 5000 Sq Ft) in Askari X Lahore by Army Housing Directorate in 2008-09.
    2. Since then house has been on & off, either on Rent or just lying vacant/unoccupied.
    3. My father has no other property in his name anywhere in Pakistan & living with me.


    Your professional with regard to following opinion shall be highly appreciated:

    1. Any relaxation admissible under prevalent law with regard to the payment of said Property Tax?
    2. How the property tax has been calculated by the tax authorities ?

    ReplyDelete
  82. I am really appreciating very much by seeing your interesting posts.wwww.irsmedic.com

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  83. ASSLAM-U-ALIKUM
    SIR,what is the property tax on a rental shop in gallah mandi mian channu,if monthly rent is 17000 rupees.

    ReplyDelete
  84. sir my shop is own and we recently buying it fsd but last two years we received tax forum ..so it is compulsory to collect

    ReplyDelete
  85. Thanks for this helpful and useful informative post,
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  86. I have a one canal plot on my name purchased last year in secotr N, DHA 2, Islamabad. The area is still undeveloped. I paid the Withholding tax on purchase. Do I need to pay any tax per year on this empty plot.

    ReplyDelete
  87. Is there any yearly tax to be paid on empty plot. I purchased a one canal plot last year in may name on DHA, phase 2, islamabad in an undeveloped sector. I paid withholding tax on purchase. Do I need to pay any further on yearly basis?

    ReplyDelete
  88. Assalam o Alaikum sir umeed hy ap khairiyat sy hon gy sir mera ye sawal hy k maine 1 ghar lena hy jo k 4 marla pr hy neechy 2 room hain or 1 room ko malik makan ny shop banaye hue hy or upper 2 room hain uncomplete hain total 4 marla pr hy to sir is pr kitna tax dena ho ga or sir registry krwany k sath sath iska m intiqal nama bhi krwana chahta hn to sir plz iski fees kiya hoti hy kiua tareeqa kaaar hy makan ki registry k liye 1 lakh pr kitny paisy deyy ya jo bhi tatika hy plz guideline dy dyein apki mehrbani ho gi ye makan multan m hy or m bhi multan ka he rehaiyshi hn mera email id ye hy
    muhammadsadiq71@gmail.com
    apky jawab ka intizar rahy ga
    wasalam
    Fe Amanillah

    ReplyDelete
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  90. i want to ask that how much tax i have to pay for 7 marla plot worth 43 lacs?

    ReplyDelete
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