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UIP Tax Commercial Property Rates

UIP Tax Commercial Property Rates 

  1. The commercial areas shall be divided into five localities namely A1, A, B, C and D, depending on the area and the business being carried therein.
  2. The “A1 and A” localities shall, for the time being, be defined in Provincial Capital.
  3. The locality factors as worked out for computing the tax are-
For A1 locality Twelve

(located within 100 yards of either sides of the Main roads of Peshawar as verified by the respective TMA).

For A locality Nine
for B locality.   Seven
for C locality.    Five
for D locality. Three
  1. The above factors are for the Provincial Headquarter, that is for Peshawar. There shall be a rebate of 30% on the total tax calculated on the basis of the above factor value in respect of former Divisional Headquarters and 50% rebate on the total tax so calculated in respect of all other rating areas.
  2. The tax shall be calculated as under:
    1. Area in square yards.
    2. Covered area in square feet, provided that open sheds in the commercial units shall be counted as one half of its total measurements, while calculating the covered area.
    3. (a) + (b) multiplied by the locality factor.
  3. For educational Institutions:
    1. The tax shall be calculated on the basis of covered area only. The area of the plot as required per item 5(a) above shall not be taken for computing the tax. This is to encourage the institutions in providing sports and other recreational facilities to their students; and
    2. The tax calculated on the basis of (a) above shall get a special thirty percent rebate, being provided to all the educational institutions.
  4. Petrol pumps and CNG Stations with convenience store shall be charged at flat rate of Rs.10,000/- and those without store at Rs. 5,000/- per annum.
  • Service Station of vehicles, irrespective of operating in addition to other service such as filling station or otherwise shall be charged at flat rate of Rs:10,000 per annum;
  1. Industrial buildings with in the limits of rating areas shall be assessed for the purpose of this tax at a flat rate of Rs. 2.50 per square foot of the building. The provision of item 5(b) above shall be applicable to all the industrial areas as well.
  2. Buildings acquired for the use as offices by government, semi-government, non-governmental organizations, Development Financial Institutions, private commercial organizations, guest houses, hostels, banks
  3. Building and Lands used for erection of Mobile Phone Towers shall be assessed and taxed at the rates:
  • Provincial Headquarter ................................................................ ... Rs: 40,000 per annum;
  • Divisional Headquarter and respective sub-urban areas .................... Rs: 30,000 per annum;
  • District Headquarter and respective sub-urban areas ........................ Rs: 20,000 per annum;

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

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