Punjab Revises Stamp Duty: Exemption for Specified Family Gifts, 1% on Other Gift Deeds

Описание: Punjab’s Stamp Ordinance 2026 exempts gift deeds between specified close relatives and reduces duty on other gift deeds from 2% to 1%.
Equal-value property exchanges carry a fixed Rs 1,000 duty, while residential rental agreements attract Rs 3,000–25,000 based on annual rent.
The changes also exempt government leases, expand e-stamping and empower the Board of Revenue to revise land valuation tables.