Constitutional Provisions Chapter- 03
including taxes^ on immovable property. through Finance Act of 2014) & Capital
Value Tax levied through Finance Act, 1989
4.3 Powers of the Provinces to legislate on taxes
All taxes other than the mentioned in above list of Federal legislative list as contained in the
Constitution of Pakistan are covered in the scope of legislation of Provinces. Accordingly,
various types of taxes are introduced by the Provinces are as under:
Agriculture income Tax
Sales Tax on services
Taxes on transfer of immoveable property
Professional Tax
Tax on luxury Houses
Tax on registration of luxury Vehicles etc.
Property tax