The Punjab Government imposes construction stamp duty on plot transfer. Under this new tax, property buyers will now be required to pay stamp duty, as well as the additional construction stamp duty, on the covered area. According to the gazette notification issued by the concerned department, PKR 35 – 40 per square foot tax will be imposed on residential plots. On commercial plots, the covered area stamp duty tax is PKR 60 – 65 per square foot, in addition to stamp duty.