Schedule of Stamp Duty Fees 2025–26
Issued by Government of Punjab
Court proceedings in Pakistan require the payment of fees to the relevant authorities, commonly referred to as court fees. Whether you are filing a civil suit, property case, or executing a legal document, calculating the correct court fee is essential. Incorrect payments can lead to delays, penalties, or even dismissal of your case. This is where a Court Fee Calculator becomes an indispensable tool.
A Court Fee Calculator is an online or offline tool that allows you to determine the exact fee payable for filing different types of cases in courts across Pakistan. These calculators are designed to simplify complex fee structures set by provincial governments. Instead of manually calculating percentages or fixed amounts, a user can input the property value, case type, or document value and instantly get the required fee.
Accuracy: Manual calculations may lead to errors due to complex fee slabs and tax rules.
Time-saving: Instantly calculate fees without visiting the court or consulting a lawyer.
Transparency: Know the exact amount payable before filing your case.
Compliance: Avoid penalties for underpayment or late payment of fees.
In Punjab, court fees are determined according to the Stamp Duty Rates Punjab. The stamp duty is a legal tax levied on documents such as sale deeds, agreements, leases, and property transfers. The fee is calculated as a percentage of the property value or transaction amount.
For example:
Property value up to PKR 5,000,000: 2% of property value
Property value between PKR 5,000,001 and PKR 10,000,000: 2.5% of property value
Property value above PKR 10,000,000: 3% of property value
Using a Court Fee Calculator, you can easily input the property value and instantly see the court fee applicable under Punjab’s stamp duty regulations. This ensures that you comply with the law and pay the exact amount required.
Apart from provincial stamp duty, certain cases in Pakistan may attract FBR Advance Tax Rates. These are taxes collected by the Federal Board of Revenue (FBR) on specific transactions, including property sales, capital gains, and high-value documents.
The FBR Advance Tax Rates vary depending on:
Whether the filer is a registered taxpayer or a non-filer
The value of the property or asset
The type of transaction (sale, gift, inheritance)
For example:
| Property Value | Filer | Non-Filer |
|---|---|---|
| Up to 50 million PKR | 4.5% | 11.5% |
| 50 – 100 million PKR | 5% | 11.5% |
| Above 100 million PKR | 5.5% | 12% |
By incorporating these rates into a Court Fee Calculator, users can not only calculate provincial court fees but also account for federal tax obligations. This is particularly useful for property transactions and civil suits involving high-value assets.
User-Friendly Interface: Most online calculators are simple to use with clear fields for entering property value, case type, and filer status.
Updated Rates: A good calculator is regularly updated with the latest Stamp Duty Rates Punjab and FBR Advance Tax Rates.
Detailed Breakdown: Users can see a full breakdown of court fees, stamp duties, and applicable taxes.
Free of Cost: Many online calculators are freely available, saving time and money compared to hiring a legal consultant.
Using a court fee calculator is straightforward:
Select the type of case or document (e.g., civil suit, property transfer, gift deed).
Enter the property value or transaction amount.
Specify filer status if federal taxes apply (filer or non-filer).
Click Calculate. The tool will display:
Total court fee
Provincial stamp duty
FBR advance tax (if applicable)
Use the calculated amount to make your payment at the relevant court or revenue office.
Ensure the calculator is updated with the latest Stamp Duty Rates Punjab and FBR Advance Tax Rates to avoid miscalculations.
Keep proper documentation of payment for legal record-keeping.
For complex cases involving multiple parties or high-value assets, consulting a legal expert may still be necessary.
A Court Fee Calculator is an essential tool for anyone navigating Pakistan’s legal system. By incorporating both provincial Stamp Duty Rates Punjab and FBR Advance Tax Rates, these calculators provide an accurate, quick, and reliable way to determine your legal fees. Whether you are a filer, non-filer, or property owner, using this tool ensures compliance, saves time, and prevents unnecessary legal complications.
| Stamp Act Reference | Document Type | Current Rate (2025–26) |
|---|---|---|
| Article No. 4 | Affidavit | PKR 300/- |
| Article No. 48(a) | Power of Attorney (Special) |
Stamp Duty: PKR 2,000/- PLRA Service Charge: PKR 800/- (Standard) / PKR 3,500/- (Express) |
| Article No. 48(bb) | Power of Attorney (General – Blood Relations) |
Stamp Duty: PKR 3,000/- PLRA Service Charge: PKR 800/- (Standard) / PKR 3,500/- (Express) |
| Article No. 48(b) | Power of Attorney (General – Others) |
Stamp Duty: 2% of total DC Rate value PLRA Service Charge: PKR 800/- (Standard) / PKR 3,500/- (Express) |
| Article No. 5(ccc) | Agreement to Sell / Bayana (Immovable Property) |
Value up to 500,000: PKR 3,000/- Value 500,001 to 1,000,000: PKR 6,000/- Exceeding 15,000,000: Standard slab + PKR 20,000 surcharge |
| Article No. 17 | Cancellation Deed | PKR 500/- |
| Article No. 29 | Divorce Deed | PKR 1,000/- |
| Article No. 26 | Surety Bond | PKR 100/- |
| — | Standard Conveyance / Sale Deed (Executed within 12 months) | 1% of total DC Rate value |
| — | Assignable Deeds / Transferable Agreements (Held > 12 months) | 2% of total DC Rate value |
| — | Gift Deed (Immediate family members) | 3% of total DC Rate value |
| — | Agricultural Areas (Sale Deed) | 3% of total DC Rate value |
| — | CVT (Capital Value Tax) | 2% of total DC Rate value |
| — | Corporation Fee / TIP Tax | 1% to 3% of total DC Rate value (Varies by district/cantonment) |
| — | Registration Fee |
Value up to 500,000: PKR 500/- Value above 500,000: PKR 1,000/- |
| — | Mutation Fee (Bank Challan) | PKR 500/- |
| — | PLRA Fee (Property Registry Transfer) |
Up to PKR 3.3 Million: PKR 3,300/- Above PKR 3.3 Million: 0.001% (Or 0.1% Property Valuation Fee base) |
| — | Copy Fee (Bank Challan) / Certified Copies | PKR 100/- per page PLRA Registry Copy Charge: PKR 1,300/- |
| — | PLRA + Commission Registration Fee (Bank Challan) | PKR 6,100 + PKR 5,100 |
| — | Rent Agreement |
1–19 Years: 3.25% of one year total rent Up to 20 Years: 5.25% of one year total rent Above 20 Years: 3.25% of first 10 years rent |
| — | Court Fee (Application Value) | PKR 100/- |
| — | Domicile Certificate & Non-Property Contracts | PKR 500/- |
| — | Utility Connections (Gas, Water, Electricity) | PKR 1,000/- |
| Section | Property Value | Filer | Late Filer | Non-Filer |
|---|---|---|---|---|
| Section 236-C Advance Tax on Sale/Transfer (Payable by Seller) |
Up to 50 Million | 4.50% | 7.50% | 11.50% |
| Between 50M and 100M | 5.00% | 8.50% | 11.50% | |
| Above 100 Million | 5.50% | 9.50% | 11.50% | |
| Section 236-K Advance Tax on Purchase/Transfer (Payable by Buyer) |
Up to 50 Million | 1.50% | 4.50% | 10.50% |
| Between 50M and 100M | 2.00% | 5.50% | 14.50% | |
| Above 100 Million | 2.50% | 6.50% | 18.50% |
