Guide
Stamp Duty and Registration Fee in Sindh, With Worked Examples
By Maham Imtiaz
Real Estate AnalystVerified author
9 min read
Every Karachi property transaction that ends in a registered document pays stamp duty to the Sindh government. How much depends on what kind of document it is, not just the price. A sale, a gift, a lease, a mortgage and a power of attorney to sell are all charged differently, and choosing the wrong route can cost a buyer far more than necessary.
Stamp duty is one of the last costs before title passes. Our guide on how to verify property in Karachi explains that registration completes the title layer of any purchase, and stamp duty is paid at that point, on top of the federal taxes collected from buyer and seller.
This guide sets out the current Sindh stamp duty rates for the documents Karachi buyers use most, explains how the valuation table works, and walks through worked examples so you can estimate the cost before you reach the sub-registrar.
How Sindh stamp duty is calculated
Stamp duty in Sindh is charged under the Stamp Act 1899 as amended for the province. For most property documents, the rate is a percentage of the property's value in the Board of Revenue's valuation table, not the price written in the deed. Where the deed price is higher, some articles charge on whichever is higher.
| Term | Meaning |
|---|---|
| Valuation table | Board of Revenue Sindh's notified value per square yard or square foot, by area and property type |
| Conveyance | A sale or transfer of ownership |
| Article | The numbered entry in the Stamp Act schedule that sets the rate for each document |
| E-stamp | Electronic stamp paper used for payment in Sindh's e-registration system |
The Board of Revenue's stamp duty schedule for Sindh lists the rate for each document. The Sindh Finance Act 2026, effective 1 July 2026, made no changes to the Stamp Act schedule, so the rates below continue for 2026-27 unless later amended.
Stamp duty rates for common property documents
| Document | Article | Rate in Sindh |
|---|---|---|
| Agreement to sell immovable property | 3(b) | Rs500 |
| Conveyance (sale deed) | 16(A) | 2% of valuation table value |
| Conveyance to or from a REIT | 16(A) | 2% of valuation table or 0.25% of transaction value, whichever is higher |
| Transfer of lease by assignment | 16(B) | 2% of consideration or valuation table value, whichever is higher |
| Exchange of property | 18 | Same as conveyance, on the higher-value property |
| Gift | 20(a)(i) | 2% of valuation table value |
| Affidavit of oral gift to close relatives | 20(b) | One-fifth of conveyance duty |
| Lease of plot, flat, shop, office or house | 21 | 1% of valuation table value |
| Other leases | 21 | 1.5% of total rent, plus 2% on any premium |
| Mortgage, possession given | 23 | 3% of amount secured |
| Mortgage, possession not given | 23 | 2% of amount secured |
| Bank loan secured on property | 23-A | 1% of loan amount |
| Partition | 25 | 1% of the separated share |
| Power of attorney for consideration to sell property | 27(e) | 3% of valuation table value or consideration, whichever is higher |
| Power of attorney to sell, not for consideration | 27(ee) | Rs5,000 |
| Power of attorney for a single transaction | 27 | Rs200 |
| Release | 29 | 2% of valuation table value |
The affidavit route under Article 20(b) covers an oral gift to a spouse, parent, child, sibling or similar close relative, which is why family transfers often cost far less than sales.
Registration fee
The registration fee is charged separately from stamp duty under the Registration Act 1908, at rates notified by the Sindh government, and is paid when the document is registered. It is usually a small fraction of stamp duty, but confirm the current amount with the sub-registrar or People's Service Centre before your appointment.
Federal taxes on top
Stamp duty is only the provincial part. The Federal Board of Revenue also collects advance tax from the buyer under section 236K and from the seller under section 236C, calculated on the FBR valuation, which differs from the Sindh table. The 2026-27 budget announced filer rates of 1.25% for buyers and 2.75% for sellers, down from 2.5% and 5.5%. Our overview of property taxes in Pakistan for buyers and sellers in 2026 explains how filer status changes those rates.
Sindh abolished its provincial capital value tax on immovable property in 2020, so it no longer applies to Karachi transfers.
How to find the valuation table value
The valuation table groups Karachi into categories by area and gives separate rates for residential plots, commercial plots, industrial land and flats. To estimate stamp duty:
- Identify the exact area and category of the property, such as the scheme, block or deh.
- Find the notified rate per square yard for plots, or per square foot for flats.
- Multiply by the plot area or the flat's covered area.
- Apply the stamp duty rate for your document type.
Ask the sub-registrar or a lawyer to confirm the category before you buy e-stamp paper, because an error in category is the most common reason duty is found deficient.
Worked examples
All examples assume the valuation table value equals the figure shown. In practice, check the table value for the exact area and property type.
Example 1: buying a flat by sale deed A flat with a valuation table value of Rs10 million.
- Stamp duty at 2%: Rs10,000,000 × 2% = Rs200,000
- Plus registration fee
- Plus buyer's 236K at 1.25% if a filer, on an FBR value of Rs10 million: Rs125,000
Example 2: the same flat through a power of attorney for consideration
- Stamp duty at 3%: Rs10,000,000 × 3% = Rs300,000
- That is Rs100,000 more than a sale deed, and the buyer still does not hold a registered conveyance in their own name.
Example 3: a father gifting a house to his son A house with a valuation table value of Rs30 million.
- Registered gift deed at 2%: Rs30,000,000 × 2% = Rs600,000
- Affidavit of oral gift at one-fifth of conveyance duty: Rs600,000 ÷ 5 = Rs120,000
- Saving on the affidavit route: Rs480,000
Example 4: leasing a shop A shop with a valuation table value of Rs8 million, leased under Article 21.
- Stamp duty at 1%: Rs8,000,000 × 1% = Rs80,000
Example 5: a home loan A bank loan of Rs6 million secured on a house.
- Stamp duty at 1% of the loan: Rs6,000,000 × 1% = Rs60,000
Example 6: an agreement to sell before the deed
- Fixed duty of Rs500, regardless of price. The full conveyance duty is still due when the sale deed is registered.
Common mistakes that raise costs
| Mistake | Effect |
|---|---|
| Buying on a power of attorney for consideration instead of a sale deed | 3% duty instead of 2%, with no conveyance in the buyer's name |
| Using the deed price instead of the valuation table | Deficient duty; the document can be impounded until paid |
| Registering a gift deed when the affidavit route applies | Paying five times the duty |
| Confusing the Sindh table with the FBR valuation | Wrong figures for provincial and federal charges |
| Forgetting the registration fee | Delay at the counter |
What the numbers show: Milkiyat.com findings
A power of attorney sale costs 50% more in stamp duty. 3% ÷ 2% = 1.5 times the duty of a sale deed. On a Rs15 million property, that is Rs450,000 against Rs300,000, an extra Rs150,000 for a weaker document.
Family gifts by affidavit cost 80% less. One-fifth of conveyance duty means paying 20% of the sale-deed duty, a saving of 80%. On a Rs50 million family home, that is Rs200,000 instead of Rs1,000,000.
For a filer, stamp duty now outweighs the buyer's federal tax. On equal valuations, stamp duty at 2% is higher than 236K at 1.25%. On a Rs10 million property: Rs200,000 against Rs125,000, a gap of Rs75,000. Under the old 2.5% rate, the buyer's federal tax would have been the larger charge. Our 2026-27 real estate tax guide shows the full federal rate tables.
Frequently asked questions
Q1. What is the stamp duty on a property sale in Karachi?
A. 2% of the property's value in the Board of Revenue Sindh valuation table, under Article 16(A) of the Stamp Act schedule for Sindh.
Q2. Is stamp duty charged on the deed price or the valuation table?
A. Generally on the valuation table value. Some articles, such as a power of attorney for consideration, charge on whichever is higher.
Q3. How much is stamp duty on a gift deed in Sindh?
A. 2% of the valuation table value. An affidavit of an oral gift to close relatives is charged at one-fifth of conveyance duty.
Q4. Is capital value tax still charged in Sindh?
A. No. Sindh abolished its capital value tax on immovable property in 2020.
Q5. Did the Sindh Finance Act 2026 change stamp duty?
A. No. The Sindh Finance Act 2026, effective 1 July 2026, did not amend the Stamp Act schedule.
Q6. What is the stamp duty on a power of attorney to sell?
A. 3% of the valuation table value or consideration, whichever is higher, if given for consideration. Rs5,000 if not given for consideration.
Q7. Is the registration fee the same as stamp duty?
A. No. The registration fee is a separate charge under the Registration Act 1908, paid at registration.
This guide is for general information. Rates, valuation tables and procedures change, and buyers should confirm every charge with the Board of Revenue Sindh, the sub-registrar, FBR and a qualified lawyer before registration.