Punjab Property Tax 2026-27
Punjab charges 5% of a property's annual value, the rent it could earn in a year, set by Excise's locality valuation tables. Pay by 30 September for a 5% rebate.
From the Punjab Excise department
01 How it works
How Punjab property tax is worked out
Tax = 5% × annual value. The annual value comes from valuation tables, not from your actual rent agreement.
Excise finds the annual value
From the valuation table for your locality, using the covered area and land, whether the property is residential or commercial, and whether it's owner-occupied or rented.
Tax is 5% of that value
For example, a property with an annual value of Rs 240,000 pays Rs 12,000 a year.
Pay early for the rebate
Paying the full year by 30 September takes 5% off: Rs 12,000 becomes Rs 11,400.
02 Exemptions
Who doesn't pay Punjab property tax
Houses under 5 marla
Residential houses on less than 5 marla of land, except in category "A" localities.
Low-value properties
Properties that can't earn more than Rs 4,320 a year in rent, and a single owner-occupied house with annual value up to Rs 6,480.
Widows, orphans, disabled owners
Buildings they own where the tax would be up to Rs 12,150 a year.
Retired government servants
One house up to 1 kanal that they own and live in.
Public and religious buildings
Mosques and places of worship, schools, hospitals, libraries, parks, and government buildings.
Charitable rent
Property whose rent goes only to religious or prescribed charitable institutions.
03 Paying
How to check and pay online
Since 2026-27 the Punjab Finance Act requires property tax to be paid electronically.
Check your tax
Use the property tax calculator on the Punjab Excise website, or your PT-10 demand notice.
Pay on e-Pay Punjab
Open e-Pay Punjab (website or app), choose Excise & Taxation and property tax, and pay.
Pay on time
Pay by 30 September for the 5% rebate. Tax still unpaid at the end of a quarter gets a surcharge from the start of the next (1 October, 1 January, 1 April, 1 July).
04 Answers
Questions about Punjab property tax
Short answers from Punjab Excise rules.
Open the official calculatorHow is property tax calculated in Punjab?
It is 5% of the property's annual value: the rent it could earn in a year. Excise sets the annual value from locality-wise valuation tables that depend on the area, whether it is residential or commercial, and whether it is owner-occupied or rented.
When is Punjab property tax due?
By 30 September each year. Paying the full year by then gets a 5% rebate. If you receive a demand notice (PT-10), pay within 30 days.
Is a 5 marla house exempt from property tax in Punjab?
Houses on less than 5 marla are exempt, except in category "A" localities. Other exemptions cover widows, orphans and disabled owners with tax up to Rs 12,150 a year, and one house up to 1 kanal owned and lived in by a retired government servant.
How do I check and pay Punjab property tax online?
Use the property tax calculator on the Punjab Excise website to see your tax, and pay through e-Pay Punjab. From 2026-27 the Punjab Finance Act requires the tax to be paid electronically.
What if I pay late?
A late-payment surcharge is added. From 2026-27 it is charged quarterly (on 1 October, 1 January, 1 April and 1 July) on tax still unpaid, instead of monthly.
Sources and last update
- Punjab Excise, Taxation & Narcotics Control Department, property tax page (excise.punjab.gov.pk/property_tax)
- Punjab Urban Immovable Property Tax Act 1958; Punjab Finance Act 2026 (e-payment and quarterly surcharge), as summarised in KPMG's brief on provincial tax laws 2026
- Federal Board of Revenue (FBR)
Last reviewed: 7 November 2026. How we calculate
Results are estimates, not tax advice. For your exact tax, check your salary certificate or ask a tax professional.