Sale Deed — Immovable Property (Pakistan)
Stamp Paper No: [Stamp Paper Serial]
Value: [Stamp Paper Value]
SALE DEED
(Deed of Transfer of Immovable Property)
Under Section 54, Transfer of Property Act 1882 | Registration Act 1908 | Stamp Act 1899
This Sale Deed ("Deed") is executed on [Deed Execution Date] before the [Sub-Registrar Office] between:
SELLER (Vendor):
Name: [Seller Name], son/daughter/wife of [Seller Father Name]
CNIC/NICOP No: [Seller CNIC]
Address: [Seller Address]
Attorney Details (if applicable): [Seller GPA]
BUYER (Vendee):
Name: [Buyer Name], son/daughter/wife of [Buyer Father Name]
CNIC/NICOP No: [Buyer CNIC]
Address: [Buyer Address]
1. DESCRIPTION OF PROPERTY
1.1 Property Type: [Property Type]
1.2 Property Address / Location: [Property Address]
1.3 Revenue Record Details: [Khasra Details]
1.4 Area: [Property Area]
1.5 Boundaries:
North: [Boundary North]
South: [Boundary South]
East: [Boundary East]
West: [Boundary West]
1.6 Housing Scheme / Authority Details: [Housing Scheme]
2. CONSIDERATION (SALE PRICE)
2.1 The total sale consideration is PKR [Sale Price] ([Sale Price Words]).
2.2 The Seller hereby acknowledges receipt of PKR [Sale Price] in full from the Buyer by way of [Payment Mode]. The Seller declares that the entire sale consideration has been received and that no further amount is due from the Buyer on account of the sale price.
2.3 Stamp Duty: Stamp duty under the Stamp Act 1899 ([Stamp Duty Province]) has been paid on this Deed at the applicable provincial rate on the assessed market value of the property.
2.4 Advance Tax: Advance Tax under Section 236C of the Income Tax Ordinance 2001 at [Advance Tax Rate] of the property value has been / will be deducted at source by the Sub-Registrar at the time of registration.
3. SELLER'S TITLE DECLARATION AND COVENANTS
3.1 The Seller declares and warrants that:
(a) The Seller has absolute, clear, and marketable title to the property described in Clause 1.
(b) The property is free from all encumbrances — mortgages, charges, liens, litigation (pending before any civil court, revenue court, or Rent Controller), government acquisition or requisition, tenancy rights, or any other claim — except as disclosed to the Buyer in writing before execution of this Deed.
(c) The Seller has not previously sold, gifted, mortgaged, or otherwise transferred or encumbered the property to any other person.
(d) All outstanding property taxes (Urban Immovable Property Tax, water rate, and applicable charges) have been paid up to the date of execution of this Deed.
(e) The Seller has the right, power, and authority to sell and transfer the property free of all restrictions.
3.2 The Seller gives the Buyer the implied covenants under Section 55 of the Transfer of Property Act 1882 — including the right to quiet possession, freedom from encumbrances, and the obligation to produce all title documents on demand.
4. TRANSFER OF TITLE AND POSSESSION
4.1 The Seller hereby transfers, conveys, and assigns to the Buyer all rights, title, and interest in the property described in Clause 1, to hold the same absolutely and forever.
4.2 Physical possession of the property shall be / has been delivered to the Buyer on [Possession Date] together with all original title documents (prior registered deeds, allotment letters, NOCs, and related documents).
4.3 The Buyer shall apply for mutation (intiqal) at the relevant Patwari / Tehsildar office within the time prescribed by provincial revenue law to record the change of ownership in the revenue records (jamabandi in Punjab maintained by the Punjab Land Records Authority — PLRA, or equivalent provincial records in Sindh, KPK, or Balochistan).
5. REGISTRATION
5.1 This Deed is being registered before the [Sub-Registrar Office] as required by Section 17 of the Registration Act 1908. An unregistered deed of sale for immovable property is inadmissible in evidence and cannot transfer title under Section 49 of the Registration Act 1908.
5.2 Registration fees have been / will be paid at the [Sub-Registrar Office] at the applicable rate under the Registration Act 1908.
WITNESSES
Witness 1: [Witness One Name] — CNIC: [Witness One CNIC]
Witness 2: [Witness Two Name] — CNIC: [Witness Two CNIC]
Executed at [Sub-Registrar Office] on [Deed Execution Date].
Seller (Vendor)
________________
Signature
Buyer (Vendee)
________________
Signature
Witness 1
________________
Signature
Witness 2
________________
Signature
What Is a Sale Deed — Immovable Property (Pakistan)?
A Sale Deed — Immovable Property in Pakistan transfers ownership of the goods or property from the seller to the buyer and records the price, the description of what is sold and any warranties given.
The Registration Act 1908 (Section 17) makes registration of a sale deed for immovable property compulsory — an unregistered sale deed for immovable property is not admissible in evidence and cannot confer title. Registration must be done at the Sub-Registrar's office of the district in which the property is located: Sub-Registrar Gulberg or Model Town for properties in Lahore, Sub-Registrar Clifton or SITE for Karachi properties, Sub-Registrar F-6 or G-9 for Islamabad properties, and the relevant tehsil Sub-Registrar office for rural properties across Punjab, Sindh, KPK, and Balochistan.
The Stamp Act 1899, administered provincially by the Boards of Revenue of Punjab, Sindh, KPK, and Balochistan, requires stamp duty to be paid on the sale deed at the time of registration. Stamp duty is calculated as a percentage of either the declared sale price or the official valuation table (collector's rate) maintained by the provincial Board of Revenue — whichever is higher. In Punjab under the Punjab Stamp Act (as amended), stamp duty on property sale deeds is currently 3% of the property value for sales in urban areas, with additional charges for town committee and local area levies. In Sindh, stamp duty is 3% for freehold properties. Insufficient stamp duty renders the deed deficient under Section 35 of the Stamp Act 1899 and the Sub-Registrar will refuse to register it.
After registration of the Sale Deed, the buyer must apply for mutation (intiqal) — the recording of the new ownership in the provincial revenue records. In Punjab, mutation is recorded in the jamabandi (record of rights) maintained by the Patwari at the tehsil level, confirmed by the Tehsildar, and reflected in the computerised land records managed through the Punjab Land Records Authority (PLRA) — accessible online and through Arazi Record Centres established at tehsil headquarters across Punjab. In Sindh, the Sindh Land Revenue Act 1967 governs mutation. Mutation does not create title — it is a record of the registered deed — but is essential for subsequent property transactions and for challenging adverse claims through Revenue Courts.
The Capital Gains Tax (CGT) on immovable property under Section 37 of the Income Tax Ordinance 2001 applies to gains arising on the disposal of immovable property. The CGT rate depends on the holding period — properties held for less than one year attract higher CGT than properties held for longer periods, with the specific rate schedule published annually by the Federal Board of Revenue (FBR) in the Finance Act. The buyer must also pay Advance Tax under Section 236C of the Income Tax Ordinance 2001 — withheld at the time of registration by the Sub-Registrar on behalf of the FBR — at 1% of the property value for properties on the FBR Active Taxpayers List and 2% for non-filers.
When Do You Need a Sale Deed — Immovable Property (Pakistan)?
A Sale Deed for immovable property in Pakistan is required in every transaction where ownership of land, a residential property, a commercial property, or any other immovable property passes from one party to another for a sale consideration.
A Sale Deed is required when a buyer purchases a plot from a housing scheme or development authority — such as the Lahore Development Authority (LDA), the Karachi Development Authority (KDA), the Islamabad Development Authority (CDA), the Defence Housing Authority (DHA) in Lahore, Karachi, Islamabad, or other cities — after the housing society has transferred the plot or file to the buyer and the buyer wants to complete the formal registered transfer from the seller (individual or society).
A Sale Deed is needed when a family sells an ancestral property — agricultural land, a house, or commercial property — that may have multiple co-owners as legal heirs, and all co-owners (or their duly authorised attorneys under a registered General Power of Attorney) must execute the deed as joint sellers in favour of the buyer. The Sale Deed must list all co-sellers and their respective CNIC numbers and shares in the property.
A Sale Deed is required when a bank forecloses on mortgaged property and transfers it to a buyer under a court-ordered auction sale. The court issues a Sale Certificate (analogous to a Sale Deed) under the Financial Institutions (Recovery of Finances) Ordinance 2001, which must be registered at the Sub-Registrar's office to complete title transfer.
A Sale Deed is needed when a property developer — a real estate company registered under the Companies Act 2017 or a housing society registered under the Cooperative Societies Act 1925 — sells constructed flats, houses, or commercial units to individual buyers. The Sale Deed records the unit description by reference to the approved building plans and the developer's allotment documents.
A Sale Deed is required when agricultural land in Pakistan is sold between farmers or from a farmer to a real estate developer. Agricultural land sales involve additional compliance with provincial land ceiling laws — the West Pakistan Land Reforms Regulation 1972 and related legislation — and require verification from the Patwari that the land is not subject to acquisition, mortgage, or litigation before the Sale Deed is executed and registered.
What to Include in Your Sale Deed — Immovable Property (Pakistan)
A valid Sale Deed for immovable property in Pakistan under the Transfer of Property Act 1882 and the Registration Act 1908 must contain the following essential elements.
Party Identification: Full legal names of the seller(s) and buyer(s) exactly as they appear on their NADRA-issued CNICs, with 13-digit CNIC numbers, ages, addresses, and descriptions as son/daughter/wife of named person. Where a party acts through an attorney under a registered General Power of Attorney (GPA), the GPA details — registration number, date, Sub-Registrar's office — must be recorded in the deed.
Property Description: A precise legal description of the property being sold, including: khasra number(s), khata number, khatauni number, Mouza (village) name, tehsil, district, and province (for rural land); or plot number, street number, block, sector, town, city (for urban property); area in standard measurements — kanals and marlas in Punjab (1 kanal = 20 marlas = 505.86 sq yards), square yards in Sindh and KPK, or square feet; and boundaries on all four sides (north, south, east, west) identified by adjacent plot owners, roads, or natural features.
Consideration (Sale Price): The total sale price in Pakistani Rupees (PKR) — stated in both figures and words — confirmation that the entire consideration has been received by the seller from the buyer before or at the time of execution of the deed (as required for registration), and a declaration that the seller has no further claim against the buyer on account of the sale price. The consideration must be at or above the valuation table rate maintained by the relevant provincial Board of Revenue, as the Sub-Registrar will refuse to register a deed at an under-valued consideration.
Title Declaration by Seller: A declaration by the seller that: (a) the seller has absolute and marketable title to the property; (b) the property is free from all encumbrances — mortgages, charges, liens, litigation, government acquisition, tenancy rights — except those disclosed to the buyer; (c) the seller has the right, power, and authority to sell and transfer the property; and (d) the seller has not previously sold, mortgaged, or encumbered the property to any other person.
Covenants for Title: Under Section 55 of the Transfer of Property Act 1882, the seller gives implied covenants in favour of the buyer — that the seller has the right to transfer; that the buyer shall have quiet possession; that the seller will defend title against third-party claims; and that the property is free from charges. These covenants are implied by law but may be supplemented by express provisions in the deed.
Possession Transfer: A statement confirming that physical possession of the property has been or will be delivered to the buyer on a specified date, together with all original title documents (prior sale deeds, allotment letters, NOCs from housing authority). Under Section 55(1)(f) of the Transfer of Property Act 1882, the seller is bound to give the buyer possession of the property at the time of the sale.
Stamp Duty and Registration Fees: The stamp duty paid, the stamp paper value and serial number, and the registration fee applicable at the Sub-Registrar's office. As of 2024, registration fees in Punjab are 1% of the property value, capped at specified amounts for the Sub-Registrar's ledger. The advance tax under Section 236C of the Income Tax Ordinance 2001 must also be noted as paid.
Witness Attestation: Two adult witnesses — typically the identifying witnesses who verify the identity of the executing parties before the Sub-Registrar — with their full names, CNIC numbers, and addresses. The Sub-Registrar (or the Registration Office official in their absence) records the admission of execution and the payment of stamp duty in the Register Book maintained under the Registration Act 1908.
Forms-legal.com provides this Sale Deed (Immovable Property) (Pakistan) template to assist buyers and sellers in understanding the structure of a registered sale deed. Property transactions in Pakistan involve significant stamp duty and tax implications. Parties should retain a qualified Advocate enrolled at the relevant provincial Bar Council and a licensed property surveyor (approved by the Pakistan Engineering Council or provincial authority) to verify title, boundaries, and encumbrances before executing and registering the Sale Deed.
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Forms Legal. (2026). Sale Deed — Immovable Property (Pakistan) (Pakistan) [Legal document template]. Forms Legal. https://forms-legal.com/pakistan/real-estate/purchase-sale/sale-deed-immovable-property-pakistan
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}Frequently Asked Questions
Stamp duty on a Sale Deed in Pakistan is a provincial matter governed by the Stamp Act 1899 as administered by the respective provincial Board of Revenue. Rates vary by province. In Punjab, as of 2024, the total transfer cost on a residential property sale deed typically comprises: stamp duty of 3% of the assessed property value; advance tax under Section 236C of the Income Tax Ordinance 2001 at 1% for filers or 2% for non-filers; additional stamp duty for town improvement tax and local area levies; and a registration fee of 1% (subject to a cap). In Sindh, the stamp duty rate is 3% plus applicable surcharges. In Khyber Pakhtunkhwa and Balochistan, the provincial Boards of Revenue have their own schedules. The property value for stamp duty purposes is the higher of: the declared sale price in the deed; or the valuation table rate maintained by the District Collector (DC) or the provincial revenue authority — the DC Rates are updated periodically and published for each tehsil and urban zone. Under-valuation in a sale deed to reduce stamp duty is an offence under the Stamp Act 1899 and exposes the parties to penalty and impoundment of the deed.
Mutation (intiqal) is the process of updating the provincial land revenue records to reflect the change in ownership after a Sale Deed has been registered. In Punjab, mutation is recorded in the Record of Rights (jamabandi) maintained by the Patwari at the village level, verified by the Girdawar, confirmed by the Tehsildar, and entered into the computerised land records database maintained by the Punjab Land Records Authority (PLRA). Mutation does not create title — title is created by the registered Sale Deed — but it is essential because: (1) revenue records determine who is recognised as the owner for agricultural and property tax purposes; (2) subsequent property transactions require the seller to be shown as owner in the mutation records; (3) banks providing mortgage finance require the property to be mutated in the borrower's name before releasing funds; and (4) electricity and gas utilities require mutation documents to transfer metered connections to the new owner. Failure to apply for mutation within the prescribed time after registration can create complications — in Punjab, the law requires mutation to be applied for within 90 days of registration. The mutation process involves paying additional fees at the tehsil office and producing the original registered Sale Deed and both parties' CNICs.
No. Under Section 54 of the Transfer of Property Act 1882, the sale of immovable property of value PKR 100 or upwards (in practice, any property of significant value) can be made only by a registered instrument — an unregistered agreement to sell does not transfer title. Under Section 49 of the Registration Act 1908, an instrument that is required to be registered (including a sale deed for immovable property under Section 17 of the Registration Act) but is not registered cannot be received as evidence of the transaction, cannot affect immovable property, and cannot be acted upon. In practice, many property transactions in Pakistan — particularly in rural areas and informal settlements — are conducted through a baina (token payment) followed by a power of attorney, without completing the formal registered Sale Deed. Such transactions leave the buyer legally vulnerable: the seller retains legal title and could resell or mortgage the property to a third party who registers their transaction. The Supreme Court of Pakistan and various High Courts have consistently held that unregistered transfers of immovable property are void against all parties except the immediate parties with notice, and cannot be enforced against third parties or in revenue proceedings.
Capital Gains Tax (CGT) on immovable property in Pakistan is levied under Section 37 of the Income Tax Ordinance 2001. CGT applies to the gain (profit) arising from the disposal (sale, transfer, or exchange) of immovable property. The CGT rate schedule — updated annually in the Finance Act — depends on the holding period of the property: properties held for one year or less attract the highest CGT rate; properties held for longer periods attract progressively lower rates, with properties held for four years or more (as of 2023 Finance Act) potentially attracting zero or reduced CGT for first-time sellers. The FBR uses the DC Rate (valuation table rate) as the minimum property value for CGT computation purposes. Under Section 236C of the Income Tax Ordinance 2001, Advance Tax is collected at source by the Sub-Registrar at the time of registration of the sale deed — at 1% of the property value for taxpayers on the FBR Active Taxpayers List (ATL) and 2% for non-filers. This advance tax is adjustable against the seller's final CGT liability computed in the annual income tax return. Non-resident Pakistanis selling property in Pakistan are subject to withholding tax under Section 100C of the Income Tax Ordinance 2001.
Before executing a Sale Deed in Pakistan, a prudent buyer should verify the following documents and facts. First, the original title chain — all prior registered sale deeds, allotment letters from the housing authority (LDA, CDA, DHA, KDA), or Fard Malkiyat (ownership record) from the Punjab Land Records Authority (PLRA) or equivalent provincial authority. Second, the latest Fard or jamabandi extract from the relevant Patwari office confirming the seller's name in the Record of Rights and the absence of mortgages or encumbrances. Third, a search at the Sub-Registrar's office for any previously registered encumbrance deeds, sale deeds, or power of attorney granted in respect of the same property. Fourth, an NOC (No Objection Certificate) from the relevant Housing Authority — LDA, CDA, DHA, MDA (Multan), RDA (Rawalpindi) — confirming that the plot file or unit is clear of dues and there are no objections to private transfer. Fifth, confirmation that property taxes (Urban Immovable Property Tax under the Urban Immovable Property Tax Act 1958 in Punjab, or equivalent provincial tax) are paid up to date. Sixth, the original CNIC of the seller to match against the name in the title documents. Buyers in Karachi should additionally verify with the Sindh Building Control Authority (SBCA) that the building construction is approved and no demolition order is outstanding.
Yes. An overseas Pakistani can sell immovable property in Pakistan without being physically present by executing a General Power of Attorney (GPA) in favour of a trusted representative in Pakistan. The GPA must be executed before a Pakistani diplomatic mission abroad (Pakistani Embassy or High Commission) or before a local Notary Public and then apostilled under the Hague Apostille Convention (which Pakistan acceded to in 2023), legalised by the Ministry of Foreign Affairs (MOFA) in Islamabad, and registered at a Sub-Registrar's office in Pakistan. The attorney-in-fact (the representative in Pakistan) then executes the Sale Deed at the Sub-Registrar's office on behalf of the overseas Pakistani seller, producing the registered GPA as authority to sign. The GPA must specifically authorise the sale of the particular property — a general GPA without explicit property identification may not be accepted by the Sub-Registrar. The overseas Pakistani seller should ensure the representative's trustworthiness, as the GPA gives broad authority. Upon return to Pakistan, the seller should revoke the GPA if further transactions are not required, by registering a Revocation of Power of Attorney at the relevant Sub-Registrar's office under the Registration Act 1908.
This template is provided for informational purposes only and does not constitute legal advice. Laws vary by jurisdiction and change over time. Consult a qualified attorney for advice specific to your situation.Full disclaimer
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