Punjab property tax calculator

Work out the annual property tax on a building and land in Punjab's urban areas, at the rates the Act has set since 1 January 2025.

Your bill from the Excise and Taxation Department is the final word: a local government may charge a higher rate for its area, and cantonment areas are taxed differently (section 3-B) and aren't covered here. The law below was read on 31 October 2026.

Your property

1.95 crore

The value of the land and building under the DC valuation table. Excise's own calculator works it out from your plot and floors. Open Excise's calculator

Don't know it? Estimate it from your plot and building

Land area times the DC land rate, plus covered area times the structure rate. This matches Excise's calculator when the covered area is no larger than the plot; when it is larger, Excise counts more land, so use its calculator for the exact value. The DC rates are on PLRA's DC Valuation calculator. Open PLRA's DC Valuation calculator

Used as

The annual tax on your last bill before 2025. Where the tax under the new table is lower, the Schedule says to pay that tax plus 10% (plus 20% from Rs25 million) "until such tax payable becomes equal to or greater than the tax payable under above table".

Property tax for the year

Rs 15,600

0.08% of a taxable value of Rs 19,500,000

Taxable value
Rs 19,500,000
Rate
0.08%
Tax at the Schedule's rate
Rs 15,600
If paid in full by 30 September (5% rebate)
Rs 14,820

Rounded to whole rupees. A local government may set a higher rate for its area (section 3(2a)).

How the tax is worked out

Section 3(2) of the Punjab Urban Immovable Property Tax Act 1958 levies "a tax on the taxable value of a building and land in a rating area at the rate given in the Schedule", and section 5(1) says the taxable value "shall be determined in accordance with the valuation table", the DC table notified under the Stamp Act. The tax is due from the owner, which the Act (section 2) defines to include a mortgagee, lessee or trustee in possession.

The Schedule's rate for the band your value falls in applies to the whole taxable value, as Excise's own calculator works it out: Rs19.5 million at 0.08% is Rs15,600. The Schedule came in with the Punjab Finance Act 2024 and has applied since 1 January 2025.

The tax is levied only in the urban areas the government notifies as rating areas (section 3(1)). Cantonment areas are taxed on annual value instead, at 10% to 20% as the government notifies (section 3-B).

The rates

From the Schedule to the Act:

Taxable valueResidentialCommercial
Up to Rs5 millionExempted0.07%
Over Rs5 million, up to Rs10 million0.07%0.07%
Over Rs10 million, up to Rs25 million0.08%0.08%
Rs25 million and above0.09%0.09%

Other exemptions

Section 4 of the Act also exempts these, which this calculator doesn't work out. If one applies to you, tell your excise office:

  • Buildings and land of a widow, a divorcee, a disabled person or a minor orphan (for a girl, the Act means an unmarried orphan up to 25), where the annual value is up to Rs243,000; above that, tax only on the excess (section 4(g)).
  • One residential house of up to one kanal, owned and lived in by a retired government servant of the Federation or a province, not of a government-owned or controlled corporation (section 4(gg)).
  • One self-occupied house of up to five marlas in a notified Katchi Abadi (section 4(h)).
  • A vacant plot handed over to its owner for the first time, for up to two years from possession while it stays vacant (section 4(j)).
  • Government property, public parks and libraries, and places of public worship or charity, as section 4 sets out.

Questions

Is my house exempt from property tax in Punjab?

It is if it is used only as residential and its taxable value under the DC valuation table is Rs5 million or less (section 4(c), as replaced from 1 January 2025). The general 5-marla exemption on Excise's web page is no longer in the Act; a 5-marla rule remains only for a self-occupied house in a notified Katchi Abadi. Some owners have their own exemptions, listed above.

What is the property tax rate in Punjab?

0.07% of the taxable value from Rs5 million to Rs10 million, 0.08% up to Rs25 million and 0.09% from Rs25 million, on the whole value. Commercial property also pays 0.07% below Rs5 million.

When is property tax due, and is there a rebate?

By 30 September each year, or a later date the government notifies. Paying the year's tax in a lump sum by then gets a 5% rebate (section 3(5)); after that, a 1% surcharge is added on 1 October, 1 January, 1 April and 1 July while it stays unpaid, and the Act says the tax is paid electronically (section 12).

Why is my bill higher than the new rate?

Where the tax under the new table is lower than the tax payable up to 31 December 2024, the Schedule says to pay that older tax plus 10%, or plus 20% from Rs25 million, "until such tax payable becomes equal to or greater than the tax payable under above table". A local government may also set a higher rate.

Sources