Property Registration in Punjab 2026: PLRA Challans, Taxes and the 31 October Witness Deadline
Property registration in Punjab, October 2026: FBR challans now come from PLRA's e-registry, the 236C and 236K rates, stamp duty, and the witness deadline.
In short
Since 26 August 2026, the 236C and 236K challans for an e-registry come from PLRA's portal. A challan made directly on FBR's website "will not be accepted", according to Pakistan Observer, which attributes the change to PLRA. FBR's FY2026-27 rates: the buyer pays 1.25% (filer) under 236K and the seller pays 2.75% (filer) under 236C. Non-filers pay far more. Stamp duty was set at a uniform 1% for urban and rural property by an April 2026 ordinance. PLRA's notice: enter every witness correctly at the document stage. After 31 October 2026, sub-registrars cannot delete or update witnesses.
Property registration in Punjab has changed twice since August 2026, and a third deadline is coming. The Punjab Land Records Authority (PLRA) now generates the FBR advance-tax challans inside its e-registration system. FBR's tax rates for buyers and sellers changed with the Finance Act 2026. And PLRA has told users that after 31 October 2026, sub-registrars will no longer be able to fix witness details. This guide puts the current process, taxes and deadlines in one place.
The challan change
Before August, buyers and sellers in Punjab could generate the FBR challan (PSID) for advance tax on the FBR website and bring it to the registry. Pakistan Observer reported on 7 September that, effective 26 August 2026, the PSID for an e-registration must be generated through PLRA's e-registration system, and that "a challan generated directly from the FBR website will not be accepted by the PLRA e-registration system".
We could not find the PLRA notice itself online, so this rests on that report. In practice:
- Do not pay an FBR challan in advance on your own for a Punjab registry. Generate it through the e-registration process so it links to your deed.
- If a dealer or deed writer hands you a challan made elsewhere, check it was generated through the PLRA system before you pay.
The official portal is eregistration.punjab-zameen.gov.pk (PLRA's "Registry of Deeds Public Portal"). Make sure the address is exact before you enter your CNIC.
The 31 October witness deadline
PLRA's portal currently shows a notice from the Punjab Land Records Authority and the Board of Revenue. It says the option to add, remove or change witnesses at the sub-registrar level has been temporarily re-enabled to give relief to the public. It asks users to:
- enter the correct, verified details of all witnesses at the document-preparation (wasiqa) stage, so the registry can go through quickly, and
- avoid entering wrong or fictitious information, so the case is completed without delay.
It adds that after 31 October 2026, sub-registrars will not be able to delete or update witnesses. Check every witness's name and CNIC before you submit.
Taxes on a property transfer in Punjab (FY2026-27)
FBR's withholding tax rate card, "updated up to June 30, 2026 as per Finance Act, 2026", gives these rates:
| Who pays | Section | Filer (on ATL) | Non-filer |
|---|---|---|---|
| Seller | 236C (transfer) | 2.75% | 11.5% |
| Buyer, value up to Rs50m | 236K (purchase) | 1.25% | 10.5% |
| Buyer, Rs50m to Rs100m | 236K | 1.25% | 14.5% |
| Buyer, above Rs100m | 236K | 1.25% | 18.5% |
The card says the Income Tax Ordinance prevails if there is any conflict. The 236K rate is charged on the property's fair market value. Being on the Active Taxpayers List makes a large difference: on a Rs10 million purchase, 236K is Rs125,000 for a filer and Rs1,050,000 for a non-filer.
Stamp duty. Under the Stamp (Amendment) Ordinance 2026, notified on 10 April 2026, Punjab set a uniform stamp duty of 1% on conveyances of immovable property, in both urban and rural areas. Before that, rural property paid 3% and urban property 1% (Dawn, 13 April 2026). An ordinance is temporary unless the Assembly passes it as an Act, and we could not confirm the later status. The e-stamp challan generated for your deed will show the rate actually applied.
Other charges. Registration fees and any mutation fee are worked out by the system and shown on your challans. We did not find an official schedule for them, so we haven't listed amounts.
Prices are indicative as of October 2026.
How an e-registry works, step by step
- Agree the price and gather documents. Both parties' CNICs, the seller's ownership record (get a fresh fard: see our online fard guide), and the property details.
- Prepare the deed on the e-registration portal. Enter the parties, property and value, and all witness details correctly at this stage.
- Generate and pay the challans. The e-stamp challan for stamp duty and fees, and the FBR 236C and 236K challans generated through the PLRA system. Pay by PSID at a bank or through a banking app.
- Appear before the sub-registrar. Buyer, seller and witnesses attend with original CNICs. The sub-registrar records statements and registers the deed.
- Collect the registered deed and make sure the mutation is entered, so the land record shows the new owner.
Common mistakes to avoid
- Paying an FBR challan made outside the PLRA system for a Punjab e-registry.
- Wrong witness details. From 1 November, these can't be fixed at the sub-registrar.
- Non-filer status. Check both parties on FBR's Active Taxpayers List before you fix the price; the difference can run into lakhs.
- Skipping the mutation. A registered deed is not the end; check the record is updated.
Buying in a Lahore housing scheme? Check the scheme's status first with our LDA approved societies guide, and see more Lahore property guides.
Frequently asked questions
Can I still pay the FBR challan on the FBR website for a Punjab registry?
According to Pakistan Observer, citing PLRA, a challan generated directly on FBR's website is not accepted for e-registration from 26 August 2026. Generate it through the PLRA e-registration system.
What is the 31 October 2026 deadline?
PLRA's portal notice says the option to change witnesses at the sub-registrar has been temporarily reopened. After 31 October 2026, sub-registrars cannot delete or update witnesses, so enter them correctly at the document stage.
How much advance tax does a buyer pay in Punjab?
The buyer pays 236K: 1.25% for a filer, and 10.5% to 18.5% for a non-filer depending on value, per FBR's FY2026-27 rate card.
What is stamp duty on property in Punjab?
An April 2026 ordinance set a uniform 1% for urban and rural property. Check the e-stamp challan for the rate applied to your deed.
Do I still need to go to the sub-registrar?
Yes. Buyer, seller and witnesses appear in person with original CNICs to complete the registry.
Sources
- PLRA: Registry of Deeds Public Portal (e-registration), notice on witness entries, 31 October 2026 eregistration.punjab-zameen.gov.pk
- FBR: Withholding Income Tax Rate Card, updated up to 30 June 2026 as per Finance Act 2026 download1.fbr.gov.pk
- Pakistan Observer: FBR property registration challan process changed in Punjab (7 September 2026) pakobserver.net
- Dawn: Punjab property law changes, stamp duty (13 April 2026) dawn.com
- The Nation: Punjab governor assents Ord to curtail stamp duty on rural property (11 April 2026) nation.com.pk
