Property Tax

PROPERTY TAX

Property Tax is levied and collection under Sindh Urban Immovable Property Tax Act, 1958. A uniform rate of tax is levied on all categories of properties @ 25% of annual rental value (ARV).w.e.from 01.07.2013.

Brief of Property Tax: 

  1. The Property Tax is levied and collected under the Sindh Urban Immovable Property Tax Act, 1958 and Rules framed there under. The Property Tax is levied under Section 3 of the above said Act, by estimating gross annual rent, which is determined under Section 5 of the Act.
  2. To ascertain the Annual Value of property unit the Government of Sindh has rationalized and simplified the system by notifying a valuation table for different localities under Section 5-A of the Sindh Urban Immovable Property Tax Act, 1958. For this purpose, all the Cities (notified as rating areas) of the Province of Sindh have been divided into five Groups and these groups are further bifurcated into four zones according to their socio-economic condition of the localities.

The category wise different rates have been specified for each Zone of every Group, for the size of Plot n sq. Yard and covered area in sq. Feet of the Property Unit.

  1. The tax is charged and levied @ 25% of the annual value of the lands and buildings,
  2. Determination Of Annual Value
  • Size of Plot x Rate x 12.
  • Covered Area x Rate x 12.
  • Annual Value = (a) Plus (b) Less 10% Allowance for Repair & Maintenance.

The Government on certain Property Units on the basis of their age, location, category and type of construction of the Units also allows the rebates / concessions in Annual Value / Rates.

  1. APPEAL AND REVISION:

Any person aggrieved by an order of the appropriate Authority may file Appeal before the Director or Revision Petition before the Director General, Excise and Taxation, Sindh, Karachi within stipulated period as prescribed in the Act, i.e. 30-Days and one year respectively.

  1. Definition and duties of the Prescribed Authorities.
  • Assessing Authority: - There is an Assessing Authority for every rating area who exercise such powers and performed such duties as or conferred on it by the Act and Rules, i.e. assessment and collection of tax.
  • Director: - Perform the duties of collection and appellate authority against any entry in the valuation list or by the insertion there in or omission there from of any matter under Section 10(1-A) of the Act.
  • Director General: - To perform the duties of hearing of revision petitions may on own his motion at any time or an application made against the order by an authority sub-ordinate to him.
  1. RECOVERY OF GOVERNMENT DUES.

All the outstanding dues / penalty against a property unit are revered under Section 16 of the Act, from the owner of the unit but the dues can be recovered from the tenant of such unit under Section 14 of the Act. The tax remaining unpaid is also recoverable under land revenue act.

  1. EXEMPTION.
  1. Under Section 4 of the Sindh Urban Immovable Property Tax Act, 1958 various property units have been exempted from the Property Tax. The tax shall not be leviable in respect of the following properties: -
  • building and lands owned by Federal Govt.l Provincial Govt. & Local Govt. for public purpose.
  1. a building or land the annual value of which does not exceed eight hundred sixty-four rupees.
  2. building used for residential purposes built on a plot nor more than 120 sq.yds.
  3. one flat with covered area not exceeding six hundred square feet on any floor of a building used for residential purpose;
  4. buildings and lands or portions thereof used exclusively for libraries, public park & play grounds & buildings and lands used exclusively for public worship or public Charity including mosques, churches dharma Salas, gurdawaras, orphanages, alms house burial or burning grounds or other places for the disposal of the dead:
  5. buildings and lands the annual value does not exceed 48000/= rupees, owned by widows, minor orphans and permanently disabled persons
  6. buildings and lands or portions there of other than commercial properties declared as protected heritage under the Sindh Culture Heritage (Preservation) Act 1994.

Property Tax Schedules of Different Cities:-


Property Tax Schedule Karachi

Schedule (VALUATION TABLE)

RESIDENTIAL PROPERTIES
ZONE A B C D
Property Tax Division of Karachi Property Division
C,H-I,H-II,I-I,I-II
Property Division
B,F,G,K-I
Property Division
D,E,J-II,J-III,K-II,S
Property Division
A,J-I,M,N,O,R
CATEGORY AND RATES PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT.
Res-Flats - Rs.0.60 - Rs.0.50 - Rs.0.40 - Rs.0.30
Res-House Rs.0.50 Rs.0.50 Rs.0.40 Rs.0.40 Rs.0.30 Rs.0.30 Rs.0.20 Rs.0.20
Regularized Katchi Abadi Rs.0.25 Rs.0.25 Rs.0.20 Rs.0.20 Rs.0.15 Rs.0.15 Rs.0.10 Rs.0.10
COMMERCIAL PROPERTIES
ZONE A B C D
Property Tax Division of Karachi Property Division
B,C,F,H-I,H-II
Property Division
D,E,G,I-I,I-II
Property Division
J-I,J-II,J-III,K-I,K-II
Property Division
A,M,N,O,R,S
CATEGORY AND RATES PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT.
Ordinary Commercial Rs.5.00 Rs.5.00 Rs.4.00 Rs.4.00 Rs.3.00 Rs.3.00 Rs.2.50 Rs.2.50
Commercial Properties in Regularized Katchi Abadi Rs.2.50 Rs.2.50 Rs.2.00 Rs.2.00 Rs.1.50 Rs.1.50 Rs.1.25 Rs.1.25
Concessionary Specified Commercial Properties * Rs.3.00 Rs.3.00 Rs.2.50 Rs.2.50 Rs.2.25 Rs.2.25 Rs.2.00 Rs.2.00

Educational institutions, Hospitals/Clinics, Entertainment places/cinemas, Sports Complexes, Petrol Pumps and licensed Warehouses. Note: 50% less the rate of that particular zone will apply if the Concessionary Commercial Property (except warehouse) is located in regularized Katchi Abadi.

INDUSTRIAL PROPERTIES
ZONE A B
Property Tax Division of Karachi All Property tax Division except shown in Zone B A,J-I,O,S
CATEGORY AND RATES PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ FT.
Industrial Rs.0.70 Rs.0.70 Rs.0.60 Rs.0.60

Property Tax Schedule Hyderabad

Schedule (VALUATION TABLE)

RESIDENTIAL PROPERTIES
ZONE A B C
LOCALITY WISE Mubarak Housing Society, Hirabad,Journalist Colony, Kalhora Colony, Unit No.1, Latifabad,Citizen Colony, Sindh Muslim Housing Society Effendi Town, KhoKhar Muhalla, Muslim Town, Par Phulleli. Hali Respondent No.1/Decree Holder & Kali Respondent No.1/Decree Holder, Unit No.2 Latifabad, Unit No.6 Latifabad,Unit No.7, Unit No.8 Latifabad, Qasimabad Shahi bazaar,Pakka Qaila Shamma Commercial Area,Goods Nakka and others,Latifabad No.4, 5,8,9,10,11,12,Hussainabad Society
CATEGORY AND RATES PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT.
Res-Flats - Rs.0.45 - Rs.40 - Rs.0.30
Res-House Rs.0.35 Rs.0.35 Rs.0.30 Rs.0.30 Rs.0.25 Rs.0.25
Regularized Katchi Abadi Rs.0.15 Rs.0.15 Rs.0.15 Rs.0.15 Rs.0.10 Rs.0.10
COMMERCIAL PROPERTIES
ZONE A B C
LOCALITY WISE Reshan Bazar,Shahi Bazar, paqa Qilla, Chok to Tower Market Chowk, Prince Ali Road, Qazi Qayyum Road, Shamma Commercial Area, Civil Hospital Chowk, Hirabad Chotki Ghitti, Urdu Bazar, Rajput Road, Khokhar Muhallah, Miani Road, Fruit market Naya Pull, Sireghott, Pakka peer Chowrdi, Liaquat Colony, Rashi Ghott,City College Road, Effendi town, Sub Division Latifabad, Sub Division Qasimabad. Fakir ka Pirrh, Mukhtri Gali, Choori Gali, Tando Agha, Tando Yousuf, hatta Chowk, Sarwar Kubi Lane, Nai ka Pirh, Bhai Khan Chawdri, Pathan Colony, Tulsi Das Road, Khai Road, Sati Para, Juman Shah Pirh, Internal Streets of all other Localityexcept Zone A & B
CATEGORY AND RATES PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT.
Commercial Properties in Regularized Katchi Abadi Rs.2.00 Rs.2.00 Rs.1.50 Rs.1.50 Rs.1.25 Rs.1.25
Concessionary Specified Commercial Properties * Rs.1.20 Rs.1.20 Rs.1.00 Rs.1.00 Rs.0.80 Rs.0.80

Educational institutions, Hospitals/Clinics, Entertainment places/cinemas, Sports Complexes, Petrol Pumps and licensed Warehouses. Note: 50% less the rate of that particular zone will apply if the Concessionary Commercial Property (except warehouse) is located in regularized Katchi Abadi.

INDUSTRIAL PROPERTIES
ZONE A B
Locality SITE(Gharo-Dhabheji-Kotri, & Hyderabad, Sukkur Other than Zone A/Site
CATEGORY AND RATES PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ FT.
Industrial Rs.0.30 Rs.0.30 Rs.0.25 Rs.0.25

Property Tax Schedule MirpurKhas

Schedule (VALUATION TABLE)

RESIDENTIAL PROPERTIES
ZONE A B C
Property Tax Division of Mirpurkhas Property Division Property Division Property Division
CATEGORY AND RATES PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT.
Res-Flats - Rs.0.45 - Rs.40 - Rs.0.30
Res-House Rs.0.35 Rs.0.35 Rs.0.30 Rs.0.30 Rs.0.25 Rs.0.25
Regularized Katchi Abadi Rs.0.15 Rs.0.15 Rs.0.15 Rs.0.15 Rs.0.10 Rs.0.10
COMMERCIAL PROPERTIES
ZONE A B C
Property Tax Division of Mirpurkhas Property Division Property Division Property Division
CATEGORY AND RATES PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT.
Ordinary Commercial Rs.2.00 Rs.2.00 Rs.1.50 Rs.1.50 Rs.1.25 Rs.1.25
Commercial Properties in Regularized Katchi Abadi Rs.1.00 Rs.1.00 Rs.0.75 Rs.0.75 Rs.0.60 Rs.0.60
Concessionary Specified Commercial Properties * Rs.1.20 Rs.1.20 Rs.1.00 Rs.1.00 Rs.0.80 Rs.0.80

Educational institutions, Hospitals/Clinics, Entertainment places/cinemas, Sports Complexes, Petrol Pumps and licensed Warehouses. Note: 50% less the rate of that particular zone will apply if the Concessionary Commercial Property (except warehouse) is located in regularized Katchi Abadi.

INDUSTRIAL PROPERTIES
ZONE A B
Property Tax Division of Mirpurkhas All Property tax Division except shown in Zone B Other than Zone A/Site
CATEGORY AND RATES PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ FT.
Industrial Rs.0.30 Rs.0.30 Rs.0.25 Rs.0.25

Property Tax Schedule of Sukkur

Schedule (VALUATION TABLE)

RESIDENTIAL PROPERTIES
ZONE A B C
Property Tax Division of Sukkur Property Division Property Division
B,F,G,K-I
Property Division
D,E,J-II,J-III,K-II,S
CATEGORY AND RATES PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT.
Res-Flats - Rs.0.45 - Rs.36 - Rs.0.27
Res-House Rs.0.36 Rs.0.36 Rs.0.315 Rs.0.315 Rs.0.27 Rs.0.27
Regularized Katchi Abadi Rs.0.18 Rs.0.18 Rs.0.157 Rs.0.157 Rs.0.135 Rs.0.135
COMMERCIAL PROPERTIES
ZONE A B C
Property Tax Division of Sukkur Property Division Property Division Property Division
CATEGORY AND RATES PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT.
Ordinary Commercial Rs.2.125 Rs.2.125 Rs.1.70 Rs.1.70 Rs.1.70 Rs.1.27
Commercial Properties in Regularized Katchi Abadi Rs.1.062 Rs.1.062 Rs.0.85 Rs.0.85 Rs.0.635 Rs.0.635
Concessionary Specified Commercial Properties * Rs.1.53 Rs.1.53 Rs.1.36 Rs.1.36 Rs.1.275 Rs.1.275

Educational institutions, Hospitals/Clinics, Entertainment places/cinemas, Sports Complexes, Petrol Pumps and licensed Warehouses. Note: 50% less the rate of that particular zone will apply if the Concessionary Commercial Property (except warehouse) is located in regularized Katchi Abadi.

INDUSTRIAL PROPERTIES
ZONE A B
Property Tax Division of Sukkur All Property tax Division except shown in Zone B  
CATEGORY AND RATES PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ FT.
Industrial Rs.0.36 Rs.0.36 Rs.0.27 Rs.0.27

Property Tax Schedule NawabShah

Schedule (VALUATION TABLE)

RESIDENTIAL PROPERTIES
ZONE A B C
LOCALITY WISE Family Quarters, Otaq Quarters, Moni Bazar, Chakara Bazar, Jama Masjid Road, Civil Hospital Road, Government Employees Housing Society, Corporative Housing Society, Sakrand road Upto Old Nakka,Jounalist Society, Katchery Road, Liaquat Market, Old Sabzi Mandi Gharibabad upto Sikandar Dhiraj Road, Kamora Colony, Kazi Ahmed road, Old Sabzi Mandi upto Abdul Qadir Park,From Old Sabzi Mandi Upto House of Roa Sher Zaman, Sejak Pura,Esser Pura, Maryam Road, Jam Shahib Road upto Double Road, Sanghar Road upto Hussaini Road Entire Ward ‘C’ ecluding Jam and Sanghar Road, Kazi Ahmed Road, Azam Colony, Pathan Colony, Manuabad Ghulam Rasool Shah Colony, House of Rao Sher Zaman Colony, Bhangwar Colony,Batha Syed Muhalla, Brohi Muhalla
CATEGORY AND RATES PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT.
Res-Flats - Rs.0.45 - Rs.40 - Rs.0.30
Res-House Rs.0.35 Rs.0.35 Rs.0.30 Rs.0.30 Rs.0.25 Rs.0.25
Regularized Katchi Abadi Rs.0.15 Rs.0.15 Rs.0.15 Rs.0.15 Rs.0.10 Rs.0.10
COMMERCIAL PROPERTIES
ZONE A B C
Property Tax Division of Sukkur Liaquat Market, Moni Bazar, Jamia Masjid Road, Civil Hospital Road, Katchery Road, A.P.S Sakrand Road upto Regal Ceinema , Market Road upto Old Sabzi Mandi, Chakra Bazar Buchery road from Section A Police Station Upto Syed Petrol Pump Chowk, Bank-Ram Road upto Abdul Qadir Park, Shahadadpur Road upto old Sabzi Mandi to House of Roa Sher Zaman ,Sakrand Road from Regal Cinema Chowk to Old Nakka, Regal Cinema Road from Civil Hospital to Dhobi Gahth Gharibabad, Maryam Road, upto Double Road, Jam Shahib Road upto Double Road, Sanghar road upto Hussain road, from Sanghar Road to Maryam Hospital, Road Grid of Sanghar Society Kazi Ahmed Road, jam Shahib Road from Double Road, East Sanghar Road from Hussaini Road towards Sanghar Remaining Internal Road of Manuabad, Sejad Pura,Shahdadpur road, Gharibabad, Kamroa Colony ,Muchary Road, from Syed Petrol Pumps towards Bucheri, Taj VIP Road, and remaining Internal Lines of rest of rating Area.
CATEGORY AND RATES PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT.
Ordinary Commercial Rs.2.00 Rs.2.00 Rs.1.50 Rs.1.50 Rs.1.25 Rs.1.25
Commercial Properties in Regularized Katchi Abadi Rs.1.00 Rs.1.00 Rs.0.75 Rs.0.75 Rs.0.60 Rs.0.60
Concessionary Specified Commercial Properties * Rs.1.20 Rs.1.20 Rs.1.00 Rs.1.00 Rs.0.80 Rs.0.80

Educational institutions, Hospitals/Clinics, Entertainment places/cinemas, Sports Complexes, Petrol Pumps and licensed Warehouses. Note: 50% less the rate of that particular zone will apply if the Concessionary Commercial Property (except warehouse) is located in regularized Katchi Abadi.

INDUSTRIAL PROPERTIES
ZONE A B
Locality    
CATEGORY AND RATES PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ FT.
Industrial Rs.0.30 Rs.0.30 Rs.0.25 Rs.0.25