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Cleared payments and possession are not enough to make you owner of any property, your name should be registered in Official revenue record.
Government Of Pakistan introduced major legal reforms in 2026,Before purchasing any property its become essential to be familiar with the right procedure of transfer of property.
This guide by Dennings Law Firm explains the latest laws, taxes, and step-by-step process of property transfer in Pakistan—for a common pakistani who is unaware of legal system and terms.
🔗 Legal Support & Property Law Services:
👉 https://www.denningslawfirm.com
Legal Update (2026): Oral Property Transfers Are No Longer Valid
From January 2026, Oral and undocumented property transfer is completely banned by the Punjab Board of Revenue.
This means:
- Sale
- Gift (Hiba)
- Exchange
Patwaris and revenue officials cannot process mutations without proper registration documents.
🔗 Punjab Board of Revenue – Official Portal:
👉 https://bor.punjab.gov.pk
This reform aims to:
- Reduce property fraud
- Benami practices will be discouraged.
- Prevention from legal dispute.
Legal Procedure of Property Transfer in Pakistan
1. Sale Deed (Bay Nama)
The most common and legally secure method.
Ownership is transferred through a registered sale deed executed before the Sub-Registrar.
2. Gift Deed (Hiba)
Often used for transfers among family members.
✔ Lower tax burden
✔ Mandatory registration in 2026
Unregistered gifts are no longer legally recognized.
3. Inheritance Transfer
When an owner passes away, heirs must:
- Obtain a death certificate (NADRA or court-issued)
- Apply for mutation (Intiqal)
Heirs are bound to have mutation to transfer or sell property,
Transfer Taxes for property in Pakistan (Budget 2025–26)
According to the Federal Board of Revenue (FBR), property taxes vary based on filer status.
Advance Tax on Buyer – Section 236K
- Filers: 3% – 4%
- Non-Filers: 12% – 20%
Advance Tax on Seller – Section 236C
- Filers: 4.5% – 5.5%
Other Charges
- Stamp Duty: 1% – 3% (province-specific)
- Capital Value Tax (CVT): Generally 2%
🔗 Federal Board of Revenue (Official Tax Authority):
👉 https://www.fbr.gov.pk
Failing to calculate taxes correctly can result in penalties, delays, or rejected registrations.
Legal guidance can save you from long term legal battles and FBR notices,feel free to consult Dennings law firm.
Step-by-Step Property Transfer Procedure (2026 Updated)
Step 1: Ownership Verification
To be the owner of property officially, person must get Fard-e-Malkiat to confirm that the seller is the legal owner.
Step 2: No Objection Certificate (NOC)
Ensure:
- Society dues are cleared
- Utility bills are paid
- Property taxes are settled.
Step 3: Drafting the Deed
Sale Deed or Gift deed with proper valuation on stamp paper should be prepared.
Step 4: Registration
Presence of both parties are essential at the Sub-Registrar Office for:
- Biometric verification
- Legal signing
Step 5: Mutation (Intiqal)
The most crucial step:
Mutation makes you lawful owner of property, make sure to update the mutation in the official land revenue record.
Need of legal help in Property Transfers
Property disputes in Pakistan often occurs due to:
- Incomplete documentation
- Skipped mutation
- Fake sellers
- Incorrect tax payments
Dennings Law Firm provides end-to-end property law services, including:
- Ownership verification
- Deed drafting
- Registration & mutation
- Dispute prevention
🔗 Explore Legal Services:
👉 https://www.denningslawfirm.com
Frequently Asked Questions (FAQs)
Is property registration mandatory in 2026?
Yes. All property transfers must be registered by law.
Can I gift property to my children?
Yes, but registration is compulsory, even among family members.
Is mutation necessary after registration?
Absolutely. Courts rely on revenue records, not just sale deeds.
Do non-filers pay higher taxes?
Yes. Non-filers may pay up to 20% advance tax under FBR laws.
Can Dennings Law Firm handle the complete process?
Yes. The firm manages the entire property transfer process, ensuring legal compliance and peace of mind.
Free Legal Consultation
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Avoid fraud, delays, and unnecessary court cases.
Secure your property rights with
Dennings Law Firm. 🔗 https://www.denningslawfirm.com