Registry Cost in Khyber Pakhtunkhwa 2026-27
Khyber Pakhtunkhwa plot transfer cost 2026-27: 1% allotment-transfer stamp duty, §236K/236C, worked examples, documents & steps.
Federal charges are the same everywhere — §236K on the buyer, §236C on the seller, both under the Finance Act 2026. What changes by province is stamp duty, registration fee, CVT and town tax. Here is Khyber Pakhtunkhwa's position, checked live, worked through at three price points.
If your transaction is a freehold sale deed rather than a society allotment transfer, the 1% above does not apply — leave the stamp-duty field blank and enter the rate your Sub-Registrar quotes.
The rates
| Charge | Rate | Status |
|---|---|---|
| Stamp duty | 1% | Verified |
| Registration fee | not verified — enter your own | Not verified |
| CVT | not verified — enter your own | Not verified |
| Town fee | not verified — enter your own | Not verified |
Worked examples
| Declared price | Buyer — §236K | Seller — §236C | Buyer — stamp duty |
|---|---|---|---|
| Rs 50 Lac | Rs 62,500 (filer §236K, 1.25%) | Rs 1.38 Lac (filer §236C, 2.75%) | Rs 50,000 |
| Rs 2 Crore | Rs 2.5 Lac (filer §236K, 1.25%) | Rs 5.5 Lac (filer §236C, 2.75%) | Rs 2 Lac |
| Rs 10 Crore | Rs 12.5 Lac (filer §236K, 1.25%) | Rs 27.5 Lac (filer §236C, 2.75%) | Rs 10 Lac |
Filer rates shown; a non-filer buyer pays 10.5–18.5% instead of 1.25%, and a non-filer seller pays 11.5% instead of 2.75%. §236K/236C use the FBR value if higher than the price — these examples assume the declared price is also the FBR value, for illustration only. Registration fee, CVT and town tax are not shown here — see the province rate table on the main calculator.
Documents you need
- Original CNIC (and NICOP if overseas) of buyer and seller
- Fard-e-Malkiat / registry / prior allotment letter for the property
- Society/authority NOC (No Objection Certificate) where the property sits in a private scheme or requires one
- FBR CPR (Computerised Payment Receipt) for §236K/236C paid
- e-Stamp paper / e-stamping receipt for the stamp duty due
- Passport-size photographs of both parties (where the desk asks for them)
- Power of attorney, if either party is transacting through an attorney
The step order at the registry / society office
- Agree the price and confirm the FBR and DC/provincial valuation figures for the specific property — do not rely on a generic average.
- Deposit §236K (buyer) and §236C (seller) with FBR and collect the CPRs; buy the e-stamp paper for the stamp duty due.
- Obtain the society/authority NOC confirming no dues or litigation against the file.
- Present the sale deed, CNICs, CPRs, e-stamp receipt and NOC at the Sub-Registrar (freehold) or the society/DHA transfer desk (allotment-based schemes).
- Pay the registration fee, CVT and town tax where applicable, and any society transfer fee.
- Collect the registered sale deed / re-issued allotment letter in the buyer's name, and the mutation (intiqal) entry in the revenue record.
Sources, dated.
- Finance Act 2026, Gazette of Pakistan Extraordinary Part I, 26 Jun 2026 — First Schedule Divisions X & XVIII (§236C/§236K) and Division VIII (CGT s.37(1A)).
- FBR Withholding Income Tax Rate Card 2027, DG-WHT, 11 Aug 2026.
- KPMG Taseer Hadi & Co., “A Brief of Finance Act 2026”, Jul 2026 (s.37(1A) CGT taper table).
- Punjab Gazette Extraordinary, 10 Apr 2026 — Stamp (Amendment) Ordinance 2026 (Punjab Act VI of 2026): full text.
- Khyber Pakhtunkhwa Finance Act 2025 (KP Act XVIII of 2025), effective 1 Jul 2025: full text.
- Balochistan Board of Revenue property e-registry portal, fetched 12 Sep 2026: balochistan-zameen.gob.pk.
- Sindh Finance Act 2025 (Sindh Act XVI of 2025), read in full 12 Sep 2026 — no Conveyance-article change found: full text.
- CDA notification No. CDA EM-1/Admin/2025/9576 (1 Jul 2025) and its reported reduction, via Dawn, 8 Jul 2025: dawn.com/news/1922017; reduction reported by ICCI, 10 Apr 2026: icci.pk (secondary reporting; primary CDA board record not retrieved).
Asked constantly
Khyber Pakhtunkhwa registry cost, answered straight
Federally: §236K on the buyer (1.25% filer, 10.5–18.5% non-filer by value) and §236C on the seller (2.75% filer, 11.5% non-filer), both on the higher of the price or FBR value. Provincially: stamp duty is a flat 1% of the property value. See the worked examples above for real rupee figures at three price points.
CNIC (NICOP if overseas) for both parties, the existing Fard/registry or allotment letter, any required society/authority NOC, the FBR CPR proving §236K/236C were paid, and the e-stamp paper for stamp duty — the full checklist is above.
Yes for the headline conveyance rate — Flat 1% of the HIGHER of the FBR or Deputy Commissioner value — but only for the transfer of an allotment order issued by a developer, builder, co-operative society, housing society or housing authority (i.e. the usual private-scheme plot transfer). The general freehold Conveyance-article rate is a different line and was NOT verified as of 12 Sep 2026., sourced and dated above.
Last verified: 2 September 2026. Figures compiled from public market sources and official schedules on that date. Rates move — WhatsApp for today's number.
Buying or selling in Khyber Pakhtunkhwa?
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