In Punjab a sale deed for property in an urban area pays 1% stamp duty on the price or the DC value, whichever is higher, plus Rs 1,000 more when a deed worth over Rs 500,000 is registered. A Rs 10,000,000 house in Lahore needs an e-stamp of Rs 101,000. Outside urban areas the rate in the Act is 3%. Fixed papers are simpler: an affidavit is Rs 300 and an agreement to sell property (bayana) is Rs 3,000.
Pick the document, enter the amounts, and the calculator applies the Schedule I article that covers it and shows each step. The answer is the amount to put on the e-stamp paper. Registration fee, PLRA charges and income tax on a sale are separate: the property transfer tax calculator adds them up for buyer and seller.
Punjab stamp duty rates by document
Rates in force from 1 July 2024 for the documents in the calculator. "Value" means the price in the deed or the DC valuation, whichever is higher.
| Document | Article | Urban area | Other area |
|---|---|---|---|
| Sale deed (conveyance) | 23 | 1% of the value | 3% of the value |
| Gift deed (hiba) | 33 | 1% of the value | 3% of the value |
| Exchange deed (tabadla) | 31 | 1% of the higher value plus 1% of the lower | 3% of the higher value |
| Lease or rent agreement | 35 | 3.25% of average annual rent (under 20 years); 2% for 20 years or more; 2% of any advance or premium | 3.25% of average annual rent, or of 10 years' rent for long leases; 3.25% of any advance or premium |
| Agreement to sell property (bayana) | 5(cc) | Rs 3,000 | |
| Other agreement or memorandum | 5(d) | Rs 500 | |
| Affidavit | 4 | Rs 300 | |
| Government contract for works | 22-A(a) | Rs 3,000 to Rs 30,000 by value | |
| Government contract for supply of stores | 22-A(b) | Rs 0.25 per Rs 100, at least Rs 1,200 | |
An urban area is a rating area under the Punjab Urban Immovable Property Tax Act 1958, or land developed by a development authority, housing authority or approved housing scheme. Everything else is charged at the rate for other areas. Rent agreements have their own page: stamp paper for a rent agreement.
How to calculate stamp duty in Punjab
- Name the document. Each kind of instrument has its own article in Schedule I. A sale deed is a conveyance (Article 23), a hiba nama is a gift (Article 33), a tabadla is an exchange (Article 31) and a rent agreement is a lease (Article 35).
- Find the value. Under section 27-A, duty on sale, gift and exchange deeds is worked out from the valuation table notified by the District Collector. Multiply the area by the DC rate for the mauza or scheme. If the price in the deed is higher, use the price.
- Check the area. Urban property pays 1%. Property elsewhere pays 3% under the Act.
- Apply the rate and round up to the next rupee.
- Add the registration duty. A registered sale, gift or exchange deed carries Rs 500 more if the value is up to Rs 500,000, and Rs 1,000 above that.
The total is the value of the e-stamp paper. An e-stamp shows the exact duty paid, so its value should match this total.
Worked examples
Sale deed, house in Lahore
Price Rs 10,000,000, DC value Rs 8,500,000, urban area, deed to be registered.
| Step | Working | Amount |
|---|---|---|
| Value | Price is higher than the DC value | Rs 10,000,000 |
| Duty, Article 23 | 1% of Rs 10,000,000 | Rs 100,000 |
| Registration duty | Value above Rs 500,000 | Rs 1,000 |
| E-stamp value | Rs 101,000 |
Gift deed where the DC value is higher
A father gifts a house. The deed says Rs 7,500,000 but the DC valuation is Rs 9,000,000. Duty is 1% of Rs 9,000,000, which is Rs 90,000, plus Rs 1,000 on registration: Rs 91,000. In urban areas the rate is the same for family and non-family gifts.
Exchange of two urban houses
Houses worth Rs 12,000,000 and Rs 8,000,000 are swapped. Duty is 1% of the higher value (Rs 120,000) plus 1% of the lower value (Rs 80,000), plus Rs 1,000 on registration: Rs 201,000. Unless they agree otherwise, each owner pays half, Rs 100,500.
Agricultural land
Land outside any urban area sells for Rs 4,000,000. At the 3% in the Act the duty is Rs 120,000, and Rs 121,000 with the registration duty. If the registry applies the 1% rate of the 2026 ordinance, it is Rs 41,000.
Sale deed stamp duty at common property values
E-stamp value for a registered sale deed, where the value shown is already the higher of the price and the DC value.
| Value of the property | Urban area | Other area (3%) |
|---|---|---|
| Rs 2,500,000 | Rs 26,000 | Rs 76,000 |
| Rs 5,000,000 | Rs 51,000 | Rs 151,000 |
| Rs 10,000,000 | Rs 101,000 | Rs 301,000 |
| Rs 25,000,000 | Rs 251,000 | Rs 751,000 |
| Rs 50,000,000 | Rs 501,000 | Rs 1,501,000 |
Each figure includes the Rs 1,000 registration duty.
Rural property and the 2026 ordinance
The Act charges 3% on sale deeds for property outside urban areas. On 10 April 2026 the Governor of Punjab signed the Stamp (Amendment) Ordinance 2026, which cut this to 1% so that rural and urban property pay the same. A provincial ordinance lasts 90 days unless the Assembly extends it or passes it as an Act.
The calculator uses 3% for rural sale deeds and lets you switch to 1% when the property is rural. Use the rate printed on your e-stamp challan or quoted by the sub-registrar. Gift and exchange deeds outside urban areas stay at 3% here.
Stamp duty on government contracts (Article 22-A)
Article 22-A covers agreements made by a contractor with the federal or Punjab government, a corporation, a local body or an agency the government controls. Works contracts pay a fixed amount by value band:
| Value of the works contract | Duty |
|---|---|
| Up to Rs 500,000 | Rs 3,000 |
| Above Rs 500,000 up to Rs 1,000,000 | Rs 5,000 |
| Above Rs 1,000,000 up to Rs 5,000,000 | Rs 8,000 |
| Above Rs 5,000,000 up to Rs 15,000,000 | Rs 15,000 |
| Above Rs 15,000,000 | Rs 30,000 |
A works contract worth Rs 2,500,000 falls in the third band and pays Rs 8,000. Contracts to supply stores or material pay 25 paisa for every Rs 100 or part of it, with a minimum of Rs 1,200. A Rs 1,000,000 supply order pays Rs 2,500.
Figures follow Schedule I as amended by the Punjab Finance Acts up to 2024. Powers of attorney, partition deeds and mortgage deeds have their own articles and are not part of this calculator. Check the amount on your e-stamp challan before you pay.
Stamp duty questions
How much is the e-stamp paper for a sale deed in Punjab?
1% of the property's value in an urban area and 3% elsewhere, where the value is the price in the deed or the DC value if that is higher. Add Rs 1,000 when the deed is registered and the value is over Rs 500,000, or Rs 500 up to that. A Rs 5,000,000 urban plot needs an e-stamp of Rs 51,000.
Who pays the stamp duty?
Section 29 of the Stamp Act sets the default. The buyer pays on a sale deed, the tenant pays on a lease or rent agreement, and both parties share an exchange deed equally. The parties can agree otherwise in writing.
Is stamp duty charged on the DC rate or the price?
On whichever is higher. Section 27-A makes the District Collector's valuation table the minimum value for sale, gift and exchange deeds. If you declare less than the DC value, the duty is still worked out on the DC value. If you declare more, the duty is on your price.
How do I calculate stamp duty on a rent agreement?
Work out the average annual rent, then take 3.25% of it for any agreement under 20 years. Add 2% of any advance or premium in urban areas, or 3.25% elsewhere. An 11 month agreement at Rs 40,000 a month needs Rs 14,300. The rent agreement page shows the full working.
How much stamp paper is needed for an affidavit or an agreement to sell?
Since 1 July 2024 an affidavit needs Rs 300 and an agreement relating to the sale of immovable property needs Rs 3,000, whatever the price. Any other agreement not covered by a specific article needs Rs 500. Affidavits for a court case, army enrolment or a pension are exempt.
What happens if the stamp paper is short?
A document that is not fully stamped cannot be used as evidence or acted on by a public office until the missing duty and a penalty are paid. The sub-registrar can impound an under-stamped deed and send it to the Collector. Paying the full amount at the start costs less.
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Last reviewed 1 October 2026. Results are estimates; official notices always take precedence.