The Tax Department clarifies that documents drafted and signed by at least one party after January 1, 2026, incur no stamp duty obligation under relevant legislation abolishing the requirement.
Pre-2026 documents still liable
Documents executed by even one party up to December 31, 2025, remain subject to stamp duty as prescribed in Stamp Duty Laws 1963 to 2025.
These must follow current stamping procedures through authorized channels.
Authorized sellers continue operations
Licensed Stamp Duty Sales Representatives may continue selling existing stock exclusively, enabling proper stamping for eligible pre-2026 documents under prevailing processes.
Other departments’ fees unaffected
Fees mandated by other Ministries/Services/Departments can utilize circulating stamps until relevant authorities establish new arrangements.
Also read: VAT submission deadlines extended
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