Taxes are charged on the higher of your agreed price and the notified value. In DHA the price is usually well above both, so leaving this blank understates the real bill. It also sets the agent commission and the capital gains.
Fill both and we will work out the capital gains tax. Property bought on or after 1 July 2024 is a flat 15% for a filer with no holding-period relief. Bought before that, the old taper still applies — an open plot reaches zero after 6 years, a built house after 5.
Punjab abolished CVT on property in 2017 and merged it into stamp duty. There is no CVT line on a DHA transfer today. DHA's form is still named CVT-1, which is a legacy filename, not a live tax. Almost every property portal still lists it.
A misreading of DHA's own schedule, which says “transfer fee @ 50% of gross rates if buyer and seller both have valid reg membership” — that is a 50% discount for Defence members, not a split between the parties. In practice the buyer pays it.
The late-filer tier was abolished entirely by the Finance Act 2026. You are either on the Active Taxpayer List or you are not.
Section 7E was repealed by the Finance Act 2026 after the Federal Constitutional Court struck it down on 6 May 2026. However s.236C(2A), which demands the certificate, was not repealed — so some counters may still ask for a certificate for a tax that no longer exists. There is no liability.
Federal Excise Duty on property transfer was introduced in 2024 and withdrawn by the Finance Act 2025. FBR's consolidated Act now reads simply “[Omitted]”.
There are two separate tables and they do not agree. The FBR table drives 236C and 236K; the Punjab DC table drives stamp duty and TTIP. In Phases 6–13 they happen to be identical. In Phases 1–5 the DC value is 8–22% higher than the FBR value, and in Defence Raya it is 92% higher — so in the older phases your stamp duty is charged on a materially bigger number than your federal taxes.
Only for Phases 6 to 13. S.R.O. 876(I)/2026 substituted serials 1330–1363 at exactly 0.70× the old figure. Phases 1 to 5 were not cut at all. The superstructure rate also split: 2,500/sq ft in Phases 1–5, 1,750 in Phases 6–13.
| Cost | Paid by | Law or custom |
|---|---|---|
| 236C advance tax | Seller | Law — s.236C(1), Income Tax Ordinance 2001 |
| 236K advance tax | Buyer | Law — s.236K(1) |
| Capital gains tax | Seller | Law — s.37 |
| Stamp duty | Buyer | Law — Article 63-A, Stamp Act 1899 (Punjab) |
| TTIP / town tax | Buyer | Law — transferee, Punjab LG Rules 2001 |
| DHA transfer fee | Buyer | Custom — negotiable, but buyer by default |
| DHA registration / membership | Buyer | DHA rule — payable by incoming member |
| Sports fund & verification | Buyer | Custom |
| NDC & clearing outstanding dues | Seller | DHA rule — NDC issues only once dues clear |
| Agent commission | Both, ~1% each | Custom — no legally fixed rate exists |
| Plot | Registration | Transfer — plot | Transfer — house |
|---|---|---|---|
| 5 Marla | 75,000 | 52,500 | 78,750 |
| 8 Marla | 75,000 | 84,000 | 126,000 |
| 10 Marla | 75,000 | 105,000 | 157,500 |
| 1 Kanal | 150,000 | 210,000 | 315,000 |
| 2 Kanal | 200,000 | 420,000 | 630,000 |
This is the value your 236C and 236K are calculated on. It is not what you pay for the plot, and it is a different table from the DC rate used for stamp duty.
| Phase / sector | FBR /marla | DC /marla | DC vs FBR | Superstructure | 19 May 2026 |
|---|---|---|---|---|---|
| Phase 1 | 1,550,000 | 1,678,000 | +8.3% | 2,500 | unchanged |
| Phase 1 — Sector K | 1,217,800 | 1,437,750 | +18.1% | 2,500 | unchanged |
| Phase 2 | 1,527,800 | 1,678,000 | +9.8% | 2,500 | unchanged |
| Phase 3 | 1,732,800 | 1,961,875 | +13.2% | 2,500 | unchanged |
| Phase 3 — Y & Z Block | 1,352,800 | 1,667,375 | +23.3% | 2,500 | unchanged |
| Phase 4 | 1,672,800 | 1,915,375 | +14.5% | 2,500 | unchanged |
| Phase 5 (excl M-Block) | 1,937,800 | 2,370,750 | +22.3% | 2,500 | unchanged |
| Phase 5 — M Extension | 907,800 | 1,072,500 | +18.1% | 2,500 | unchanged |
| Defence Raya | 1,087,800 | 2,087,000 | +91.9% | 2,500 | unchanged |
| Phase 6 (excl C, M, N) | 1,132,460 | 1,132,460 | same | 1,750 | −30% |
| Phase 6 — Blocks C, M, N | 761,460 | 761,460 | same | 1,750 | −30% |
| Phase 7 — P,Q,T,U,X,Y & Z2 | 729,960 | 729,960 | same | 1,750 | −30% |
| Phase 7 — W, V, R, S | 904,960 | 904,960 | same | 1,750 | −30% |
| Phase 8 — Ex Park View (A–K) | 1,069,460 | 1,069,460 | same | 1,750 | −30% |
| Phase 8 — Ex Air Avenue (L–R) | 635,460 | 635,460 | same | 1,750 | −30% |
| Phase 8 — Sector S | 596,960 | 596,960 | same | 1,750 | −30% |
| Phase 8 — Sectors T & W | 852,460 | 852,460 | same | 1,750 | −30% |
| Phase 8 — Sectors U & V | 635,460 | 635,460 | same | 1,750 | −30% |
| Phase 8 — Sector X | 635,460 | 635,460 | same | 1,750 | −30% |
| Phase 8 — Sector Y | 421,960 | 421,960 | same | 1,750 | −30% |
| Phase 8 — Sector Z (IVY Green) | 635,460 | 635,460 | same | 1,750 | −30% |
| One Central DHA | 760,000 | 760,000 | same | 1,750 | new entry |
| Phase 9 Town | 575,960 | 575,960 | same | 1,750 | −30% |
| Phase 9 Prism — Sectors A, P, Q | 544,460 | 544,460 | same | 1,750 | −30% |
| Phase 9 Prism (excl A, P, Q, J) | 453,460 | 453,460 | same | 1,750 | −30% |
| Phase 9 Prism — J Sector | 453,460 | 453,460 | same | 1,750 | −30% |
| Phase 10 | 327,460 | 327,460 | same | 1,750 | −30% |
| Phase 11 Rahbar (other) | 761,460 | 761,460 | same | 1,750 | −30% |
| Phase 11 Rahbar — Sector I | 967,960 | 967,960 | same | 1,750 | −30% |
| Phase 12 — EME Sector | 820,960 | 820,960 | same | 1,750 | −30% |
| Phase 13 (Ex DHA City) | 204,960 | 204,960 | same | 1,750 | −30% |
No Demand Certificate. Free. All outstanding maintenance and security dues must be cleared first. Valid 30 days for a house, 90 days for a plot, 90 days if the seller is abroad.
The paid challan must reach DHA at least 2 days before the transfer date.
Transfer Branch, Main Office Complex, Sector A, Phase 6. Public dealing 09:30–16:30, closed 13:00–14:00.
Biometric verification is mandatory for buyer and seller. Minors must attend even where a guardian is appointed. Hiba needs two witnesses present with original CNICs.
Late submission carries a penalty of 25% per annum of the transfer fee.
DHA does not do mutation. It happens at Walton / Lahore Cantonment Board, and the original transfer letter only issues afterwards.
DHA states it plainly: “Transfer of House / Building even on HIBA will not be processed without Completion Certificate.” The fee is PKR 7,000, it takes 21 working days, and DHA physically inspects the building against your approved drawings.
Full transfer fee, full registration, full sports fund. The saving is on the federal tax side only. Permitted to spouse, children, parents, legal heirs and real brothers and sisters. Needs a NADRA FRC and two witnesses in person.
PKR 5,250 per marla residential instead of 10,500. Requires a succession certificate or NADRA Letter of Administration, and death notices in two newspapers, one Urdu and one English, from DHA's approved list.
DHA's SPA covers construction only, and it must be cancelled before a transfer can start. An overseas seller uses the embassy attestation route instead — documents signed and thumb-impressed before a Pakistani mission, QR-verified through the MoFA portal.
Article 63-A expressly excludes first allotment from a development authority, and inheritance. Stamp duty bites on the resale, not on the original ballot.
A buyer abroad needs attested documents, passport with entry and exit stamps, and an undertaking — plus a PKR 5,250 document signing fee. Non-resident POC and NICOP holders get filer tax rates without being on the ATL.
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