Residential houses constructed after June 30, 2022, tax shall be levied at following rates:
| Location | Category of Residential House | Rate of tax |
| In Lahore District including Lahore Cantonment and Walton Cantonment | Two Kanals or above with covered area of more than six thousand square feet. | Rs.300,000/- per Kanal subject to a maximum of Rs.2,500,000/- |
| Eight Kanals or above with covered area of more than twelve thousand square feet. | Rs.400,000/- per Kanal subject to a maximum of Rs.4,000,000/- | |
| In rating areas of Divisional Headquarters District (other than Lahore) and all the Cantonments in the District of Divisional Headquarter | Two Kanals or above with covered area more than six thousand square feet. | Rs.200,000/- per Kanal subject to a maximum of Rs.1,800,000/- |
| Eight Kanals or above with covered area more than twelve thousand square feet | Rs.300,000/- per Kanal subject to a maximum of Rs.3,500,000/- | |
| In remaining rating areas and Cantonments | Two Kanals or above with covered area more than six thousand square feet | Rs.125,000/- per Kanal subject to a maximum of Rs.1,500,000/- |
| Eight Kanals or above with covered area more than twelve thousand square feet. | Rs.225,000/- per Kanal subject to a maximum of Rs.2,500,000/- |