UIP Residential Property Tax Rates

Urban Immoveable Property (UIP Tax Act, 1958)
For residential purpose
[SCHEDULE-I
[See section 3(2)]

PART ‘B’
Buildings acquired for the use by Government, Semi-Government, Non Governmental Organizations, Development Financial Institutions, private commercial organizations, guest houses, hostels or by Banks shall be assessed and taxed twenty percent of the actual annual rent. In case buildings other than those exempted under section 4 of the Act, which are owned and occupied by such organizations, tax shall be levied on the assessed annual rental value of such buildings on the rate prescribed hereinbefore.

PART ‘C’
Tax on properties let out on rent, lease or other arrangement and not in use of their registered owners will be double of the above, except for the category-1 (upto 5 marlas).
Explanation: Categorization of area in Provincial Headquarter into Category “A”, “B” or “C” shall be by way of notification by the Local Government & Rural Development Department, to be notified from time to time. In Divisional and District Head Quarters, Townships are approved Townships and include those areas, which are declared so by Local Government & Rural Development Department from time to time.

Substituted vide Khyber Pakhtunkhwa Finance Act 2011 (Khyber Pakhtunkhwa Act No.XIII of 2011)