SEVENTH SCHEDULE

(See section 462 and 469)

TABLE OF FEES TO BE PAID TO THE REGISTRAR AND THE COMMISSION

For For
Item submission of submission
documents of documents in
electronically physical form
Rs. Rs.
I. By a company having a share capital:-
(1) For registration of a company whose nominal
share capital does not exceed 100,000 rupees, a fee of …. 1,000 2,000

(2) For registration of a company whose nominal

share capital exceeds 100,000 rupees, the additional fee to
be determined according to the amount of nominal share
capital as follows, namely-

(i) For every 100,000 rupees of nominal share 500 1,000

capital or part of 100,000 rupees, up to 10,000,000 rupees, a
fees of ….

(ii) For every 100,000 rupees of nominal share 400 750

capital or part of 100,000 rupees, after the first 10,000,000
rupees, up to 5,000,000,000 a fee of …

(iii) For every 100,000 rupees of nominal share 150 250

capital or part of 100,000 rupees after the first
5,000,000,000 rupees, up to any amount of fee of …:

Provided that a company which is wholly owned

by the Federal Government and has been notified by the
Federal Government in the official Gazette for exemption
from paying fee shall be charged a fee of Rs. 10,000:

Provided further that the fee payable at the time

of registration of company shall not exceed forty million
rupees in case of electronic submission and fifty million
rupees in case of physical submission.
(3) For registration of an increase in the share
capital made after the first registration of the company, an
amount equal to the difference between the amount which
would have been payable on registration of the company by
reference to its capital as increased and the amount which
would have been payable by reference to its capital
immediately before the increase, calculated at the rates
given under sub-item (2):

Provided that no such fee shall be applicable on

registration of an increase in authorized share capital of a
transferee company after merger consequent to sanction of
application for compromises, arrangements or
reconstruction for merger of companies by the Commission
pursuant to Section 279 to 282 or section 284 of the Act, to
the extent of aggregate of authorized capital of the transferor
and transferee companies.

Explanation.– For the purpose of calculation of

fee for registration of an increase in the share capital of the
company which has shifted from physical mode of filing to
electronic mode of filing, the difference of fee shall be
calculated on the basis of the rates applicable for electronic
submission on the amount of capital before and after such
increase:
Provided further that where a company to be
formed has been notified by the Federal Government in the
official Gazette to be wholly owned by it, a fee of
Rs.10,000/- shall be charged irrespective of amount of share
capital.
(4) For conversion of any existing company not
having share capital into a company having a share capital,
the same fee as is charged for registration of a new company
having share capital.
(5) For filing, registering or recording any document 5,000 7,500
notifying particulars relating to a mortgage or charge or
pledge or other interest created by a company, or any
modification therein or satisfaction thereof, a fee of….
(6) For filing, registering or recording the particulars 10,000 15,000
relating to satisfaction of mortgage or charge or pledge
beyond the period prescribed under section 109 but not
exceeding one year, a fee of ….
(7) For filing, registering or recording the particulars 15,000 22,500
relating to satisfaction of mortgage or charge or pledge
beyond one year of the period prescribed under section 109,
a fee of …
(8) For filing, registering or recording any document
other than that at sub-items (5), (6) and (7) above, required
to be filed, registered or recorded under the Act or making a
record of any fact under the Act, a fee to be determined
according to the amount of nominal share capital as follows,
namely-
(i) For company having a nominal share capital of 250 500
up to. 100,000 rupees, a fee of ….
(ii) For company having a nominal share capital of 300 600
more than 100,000 rupees but not more than 1,000,000
rupees, a fee of ….
(iii) For company having a nominal share capital of 400 800
more than 1,000,000 rupees but not more than 10,000,000
rupees, a fee of ….
(iv) For company having a nominal share capital of 500 1000
more than 10,000,000 rupees but not more than 100,000,000
rupees, a fee of ….
(v) For company having a nominal share capital of 600 1200
more than 100,000,000 rupees, a fee of ….
II. By a company limited by guarantee and not
having a share capital, other than a company registered
under a licence granted under section 42.
 (1) For registration of a new company, a fee of …. 20,000 30,000

(2) For conversion of any existing company having

a share capital into a company limited by guarantee, the
same fee as is charged for registration a new company in
terms of sub-item (1).

(3) Companies limited by guarantee and having

share capital shall be charged registration fee as mentioned
at item I above.
(4) For filing, registering or recording any document 5,000 7,500
notifying particulars relating to a mortgage or charge or
pledge or other interest created by a company, or any
modification therein or satisfaction thereof, a fee of ….
(5) For filing, registering or recording the particulars 10,000 15,000
relating to satisfaction of mortgage or charge or pledge
beyond the period prescribed under section 109 but not
exceeding one year, a fee of…
(6) For filing, registering or recording the particulars 15,000 22,500
relating to satisfaction of mortgage or charge or pledge
beyond one year of the period prescribed under section 109,
a fee of …
(7) For filing, registering or recording any document 600 1,200
other than that at Sr. No. (4), (5) and (6) above, required to
be filed, registered or recorded under the Act or making a
record of any fact under the Act, a fee of…
III. By a company registered under a license
granted under section 42 and not having a share capital:-
(1) For an application seeking grant of licence or its 15,000 25,000
renewal, a non-refundable processing fee of …
(2) For registration, a fee of ….. 25,000 50,000

(3) Companies limited by guarantee and having

share capital shall be charged registration fee as mentioned
at item I above.
(4) For filing, registering or recording any document 5,000 7,500
notifying particulars relating to a mortgage or charge or
pledge or other interest created by a company, or any
modification therein or satisfaction thereof, a fee of….
(5) For filing, registering or recording the particulars 10,000 15,000
relating to satisfaction of mortgage or charge or pledge
beyond the period prescribed under section 109 but not
exceeding one year, a fee of…
(6) For filing, registering or recording the particulars 15,000 22,500
relating to satisfaction of mortgage or charge or pledge
beyond one year of the period prescribed under section 109,
a fee of …
(7) For filing, registering or recording any document 250 500
other than that at Sr. No. (4), (5) and (6) above, required to
be filed, registered or recorded under the Act or making a
record of any fact under the Act, a fee of …..

IV. By a company established outside Pakistan

which has a place of business in Pakistan:-
 (1) For filing, registering or recording a document 25,000 50,000
containing charter/statute/ memorandum and articles, etc.
for registration by a foreign company under the Act required
or authorized to be filed, registered or recorded a fee of …..
(2) For filing, registering or recording any document 5,000 7,500
notifying particulars relating to a mortgage or charge or
pledge or other interest created by a company, or any
modification therein or satisfaction thereof, a fee of….
(3) For filing, registering or recording the particulars 10,000 15,000
relating to satisfaction of mortgage or charge or pledge
beyond the period prescribed under section 109 but not
exceeding one year, a fee of…
(4) For filing, registering or recording the particulars 15,000 22,500
relating to satisfaction of mortgage or charge or pledge
beyond one year of the period prescribed under section 109,
a fee of …
(5) For filing, registering or recording any document 600 1,200
other than that at Sr. No. (2), (3) and (4) above, required to
be filed registered or recorded under the Act or making a
record of any fact under the Act, a fee of ….
V. For inspection of documents and register kept 200 500
by the registrar in respect of a company, a fee of …..
VI. 100 200
(1) For a certified copy of the certificate of
incorporation or a certificate of commencement of business
or a certificate of registration of mortgage or charge or any
other certificate or license issued under the Act, a fee of….
(2) For a certified copy of the Memorandum and Articles of 250 500
Association of private limited company, a fee of .…
(3) For a certified copy of the Memorandum and Articles of 500 1,000
Association of other than a private limited company, a fee
….
(4) For a certified copy of any return excepting financial 100 200
statements, of private limited company, a fee of…
(5) For a certified copy of any return excepting financial 200 300
statements, of other than a private limited company, a fee of
….
(6) For a certified copy or extract of any other document, 20 20
financial statements or register, calculated at the rate, per
page or fractional part thereof required to be copied, subject
to a minimum fee of one hundred rupees, a fee of ….
Provided that fee prescribed under this item shall not be
charged for certified copies of one set of incorporation
documents consisting of Certificate of Incorporation,
Memorandum and Articles of Association, and the relevant
forms, to be issued one time only at the time of registration
of company:
Provided further that upon registration of any return (i.e.
statutory forms) one certified copy of the said return shall be
issued along with the acknowledgement of filing without
charging any copying fee.

VII. System generated reports:-

(1) For providing a system generated list of Rs. 2 per data field Rs. 2 per data field
companies registered with the Commission, a fee calculated
at the rate per data field, subject to a minimum fee of five
hundred rupees, a fee of …
(2) For a system generated company profile, per 200 200
company, a fee of …
VIII. Annual fee payable by an inactive company
under section 424 of the Act, payable on 1st January
each year after obtaining the status of an inactive
company-

(1) not having any capital 1,000 2,000

(2) having an authorized share capital of-

(i) up to Rs. 5.0 million, a fee of …. 1,000 2,000

(ii) more than Rs. 5.0 million and up to Rs. 10.0 million, a 2,000 4,000
fee of ….

(iii) more than Rs. 10.0 million, a fee of …. 5,000 10,000

IX. Annual renewal fee for companies 100,000
incorporated as Free Zone Company under section 454
of the Act.
X. For seeking approval, sanction, permission,
exemption, direction or confirmation of the Commission
or the registrar in the following matters, as the case may
be, a non-refundable application processing fee in
respect of application for-
(1) Reservation of any proposed name for 200 500
registration of a company from the registrar under section
10, a fee of….
(2) approval for change of name of a company 2,500 5,000
under section 11 and 12, a fee of ….
(3) alteration in memorandum of association under 5,000 10,000
section 32, a fee of ….
(4) conversion of status of company from a public 2,500 5,000
company to a private company under section 46, a fee of ….
(5) conversion of status of a company from a private 2,500 5,000
company to a single member company under section 47, a
fee of ….
(6) conversion of status from an unlimited company 2,500 5,000
to a limited company under section 48, a fee of ….
(7) conversion of status of a company limited by 2,500 5,000
guarantee to a company limited by shares under section 49,
a fee of ….
(8) issuance of shares at discount under section 82, a 5,000 10,000
fee of ….
 (9)
(i) issuance of further share capital, otherwise than right Rs.25,000 or 0.1% Rs.50,000 or 0.1%
under section 83, a fee of …. of the proposed of the proposed
further issue of share further issue of
capital share capital
whichever is higher whichever is
higher

(ii) for approval of Employee Stock Option Scheme under

section 83, a fee of …. Rs.25,000/- or 0.1% Rs.50,000/- or
of the proposed 0.1% of the
further issue of share proposed further
capital whichever is issue of share
higher capital whichever
is higher
(iii) issuance of shares with different rights and privileges,
a fee of …. 25,000 or 0.1% of
the proposed capital 50,000 or 0.1% of
Provided that in case of a financial institution in which the increase whichever the proposed
Federal Government owns not less than 90% shares, only a is higher capital increase
fixed amount of Rs.25,000 in case of application submitted whichever
electronically and Rs.50,000 in case of physical submission is higher
shall be charged as application processing fee.

(10) rectification in the particulars of 5,000 7,500

mortgages or charges or pledge or extension in time for
filling the particulars of mortgages or charges or pledge
under section 108, a fee of ….
(10A) approval to extend period under section 125, 5,000 10,000
a fee of….

(11) extension in the prescribed period for holding

annual general meeting under section 132, a fee of …

10,000 15,000
(i) by a public company, a fee of ….
(ii) by a private company, a fee of …. 3,000 5,000

(12) direction for holding annual general meeting/

Extra Ordinary General Meeting under section 147-

(i) by a public company, a fee of …. 10,000 15,000

3,000 5,000
(ii) by a private company, a fee of ....

(12A) Approval, confirmation, exemption or

relaxation (as applicable) from any of the requirements of 500,000 500,000
Listed Companies (Code of Corporate Governance)
Regulations, 2017, a fee of….
 (13) fresh election of directors by company under 5,000 10,000
section 162, a fee of ….
(14) approval of loan to director under section 182, 5,000 10,000
a fee of….
(14A) approval to appoint sole purchase, sales agent 5,000 10,000
under section 196, a fee of….
(15) approval for preparation of accounts of more 2,500 5,000
than one year under section 223, a fee of ….
(16) seeking modification under section 225, in 2,500 5,000
respect of requirements of the relevant Schedule, a fee of ….
(17) exemption under section 225 from the 2,500 5,000
applicability of fourth schedule or fifth schedule, a fee of ….
(18) exemption from the applicability of section 2,500 5,000
228, a fee of....
(18A) approval for extension of financial year under 2,500 5,000
section 229, a fee of….
(18B) approval to withhold or defer payment under 5,000 10,000
section 243, a fee of….
(19) appointment of auditor under section 246, a fee 2,500 5,000
of….
(20) investigation into the affairs of a company 10,000 20,000
under section 256, a fee of ….
(21) approval of the Commission to refer the matter 5,000 10,000
to the Mediation and Conciliation Panel under section 276, a
fee of ….
(21 A) Approval for empanelment on Mediation and 50,000 50,000
Conciliation Panel, a fee of …
(22) sanctioning compromise or arrangement 50,000 100,000
including reconstruction, amalgamation or division under
section 279 to 282, a fee of ….

(23) appointment of Administrator under section 10,000 20,000

291, a fee of ….

(24) obtaining the status of an inactive company 5,000 10,000

under section 424, a fee of ….
(25) for an application by an inactive company for 5,000 10,000
obtaining the status of an active company under section 424,
a fee of ….

(26) restoration of name of a company, 5,000 10,000

struck off by the registrar under section 425 ….

(27) easy exit of a company by striking its name off 5,000 10,000
the register under section 426, a fee of ....
(28) registration as intermediary under section 455,
a fee of ….

i. For Individuals:
Registration Fee 10,000 10,000
Correction/ Update Fee 2,000 2,000
Renewal Fee 5,000 5,000
Filing Fee 500 500
 ii. For Firms/Companies/Limited Liability Partnerships:
Registration processing Fee 50,000 50,000
Correction/ Update Processing Fee 5,000 5,000
Renewal Fee 25,000 25,000
Filing Fee 500 500

(29) approval by the Commission sought by a real 25,000 50,000

estate company under section 456, a fee of ….
(30) registration as valuer under section 460, a fee 10,000 20,000
of ….
(31) licence as transfer agent under section 467, a 10,000 20,000
fee of ….
(32) issuance of duplicate of any certificate issued 1,000 2,000
under the provisions of the Act or the rules or regulations
framed thereunder, a fee of ….
(33) for an application other than those specified in 500 1,000
this item or an appeal submitted to the registrar or the
Commission under the Act by or on behalf of a company, a
fee of ….
(34) for an application/appeal /complaint
submitted to the registrar or the Commission under the Act-

(i) by a member of the company or any other person having

dealing with the company, a fee of … 500 500

(ii) by any creditor of the company, a fee of… 500 1,000

(35) for processing under Fast Track Registration
Services (FTRS), the FTRS fee shall be in addition to
normal fee and charged as given below:-

(i) for incorporation of a company… Equal to normal fee Equal to normal

but subject to fee but subject to
maximum of maximum of
Rs. 10,000 Rs. 20,000
(ii) for reservation of any proposed name for 500 1000
registration of company…

(iii) for seeking approval of change of name… 2,500 5,000

(iv) for filing, registering or recording any 5,000 7,500

documents notifying particulars relating to a mortgage or
charge or pledge or other interest created by a company, or
any modification therein or satisfaction thereof…

Notes:

(i) The fee for submission of documents electronically shall be applicable only for the documents for
which the facility of filing or lodging the documents electronically has been provided by the Commission.
(ii) Where no fee has been prescribed for submission of documents electronically, the documents can
only be submitted in physical form.