A trust is a legal arrangement where one person, the settlor (or author), transfers property to trustees to hold and manage for the benefit of others. In Pakistan the entire framework was overhauled in 2020: the colonial-era Trusts Act 1882 was repealed and each province, along with Islamabad, enacted its own Trusts Act. The reform, driven partly by Financial Action Task Force (FATF) recommendations on money laundering and terrorist financing, tightened disclosure and record-keeping. This guide walks through the current process step by step. If you are weighing a trust against a company or society, see our overview of the types of registration in Pakistan.
The governing law after 2020
Before 2020, trusts across Pakistan were governed by the Trusts Act 1882. That statute was repealed and replaced by four provincial laws and one federal-territory law:
| Jurisdiction | Governing statute |
|---|---|
| Punjab | Punjab Trusts Act 2020 |
| Sindh | Sindh Trusts Act 2020 |
| Khyber Pakhtunkhwa | Khyber Pakhtunkhwa Trusts Act 2020 |
| Balochistan | Balochistan Trusts Act 2020 |
| Islamabad Capital Territory | ICT Trust Act 2020 |
The biggest practical change: registration is now compulsory for trusts holding movable and immovable property alike. Under the old law, only trusts of immovable property generally needed registration. The new statutes also require trustees to collect and hold beneficial ownership information on the author, trustees, beneficiaries and any person exercising ultimate control over the trust.
Public trust vs private trust
The type of trust shapes its purpose, the deed and sometimes the registering authority.
- Public trust - created for the benefit of the public or a section of it. Charitable, religious, educational and welfare trusts fall here. A waqf is a form of Islamic charitable endowment treated similarly.
- Private trust - created for the benefit of specific, ascertainable individuals, such as a family trust set up for children or dependants.
Both public and private trusts must be registered under the 2020 laws. The disclosure and record-keeping obligations apply regardless of the trust's charitable or private character.
The trust deed: the core document
The trust deed is the founding instrument. It is executed on non-judicial stamp paper and notarised. A well-drafted deed removes ambiguity and prevents disputes later. It should clearly set out:
- Full name, father's name, CNIC number and address of the settlor and every trustee
- The name of the trust and its registered office address
- The precise aims and objects of the trust
- A full description of the property or assets settled into the trust
- Powers, duties and appointment or removal of trustees
- Who the beneficiaries are and how benefits are distributed
- Rules for amendment, dissolution and application of remaining assets
Because the deed carries lasting legal effect, professional drafting is strongly advised. Our contractual documentation and corporate formation teams draft trust deeds tailored to the relevant provincial Act.
Documents required for registration
Requirements are broadly consistent across provinces, with some local variation. Prepare the following:
| Document | Notes |
|---|---|
| Original trust deed | On stamp paper, signed by settlor and trustees, notarised |
| CNIC copies | Settlor, all trustees and the witnesses to the deed |
| Passport-size photographs | Of all trustees |
| Proof of registered address | Utility bill, lease agreement or ownership papers |
| Proof of trust property | Title or ownership documents where property is settled |
| Criminal affidavits | Each member declares no involvement in criminal activity |
| Acceptance statement | Trustees affirm acceptance of their role and duties |
| Beneficial ownership details | Information on author, trustees, beneficiaries and controllers |
The registration process step by step
The exact authority differs by province - in Sindh it is typically the Sub-Registrar under the Revenue Department, while other jurisdictions route applications through a designated department or director. The general flow is:
- Draft and finalise the trust deed with legal help, confirming it aligns with your provincial Trusts Act.
- Execute on stamp paper and notarise the deed before a notary public.
- Assemble the documents in the checklist above, including affidavits and beneficial ownership records.
- Submit to the registering authority - the Sub-Registrar or department named in your province.
- Appear in person where required. In Sindh and Khyber Pakhtunkhwa the settlor and trustees must present themselves and provide thumb impressions.
- Pay the fees and collect the registration certificate once verification is complete.
Fees, stamp duty and timeline
Costs have two main parts: the registrar's fee and stamp duty on the deed. Stamp duty depends on provincial rates and, where property is settled, its value.
| Item | Typical range / note |
|---|---|
| Registrar's registration fee | PKR 2,000 - 10,000 (varies by province) |
| Stamp duty on trust deed | Varies by province and property value |
| Legal drafting / advisory | Additional, depending on complexity |
| Registration timeline | Around 7 - 12 working days once documents are complete |
| Renewal (Sindh, KP) | Annual renewal required |
These figures are indicative. Exact stamp duty and fees change with provincial finance measures, so confirm current rates before you file - book a consultation for a precise quote for your province.
Ongoing obligations after registration
The 2020 laws did not stop at registration. Trustees must maintain up-to-date beneficial ownership records and make them available for inspection by the department. In Sindh and Khyber Pakhtunkhwa, registration itself must be renewed every year. Failing to keep records current or to renew on time can expose trustees to penalties, so treat compliance as continuous, not a one-off event. If your goal is public benefit, you may also want to compare a trust with the alternatives in our guides to NGO registration and society registration.
Frequently asked questions
Is the Trusts Act 1882 still in force?
No. It was repealed in 2020 and replaced by the provincial Trusts Acts 2020 and the ICT Trust Act 2020. You register under the law of the province where the trust is based.
Must a private family trust be registered?
Yes. Under the 2020 laws both public and private trusts, holding movable or immovable property, must be registered.
Where do I register the trust?
With the authority named in your provincial Act - commonly the Sub-Registrar or a designated department. In Sindh this is usually the Sub-Registrar under the Revenue Department.
Does the deed need to be on stamp paper?
Yes. The trust deed is executed on non-judicial stamp paper and notarised before a notary public. Stamp duty varies by province and property value.
Do trustees have to appear in person?
In Sindh and Khyber Pakhtunkhwa the settlor and trustees must attend in person and give thumb impressions. Requirements differ elsewhere - check your province.
What is a waqf and is it treated as a trust?
A waqf is an Islamic charitable endowment. The 2020 laws brought waqfs and foreign trusts within the enhanced disclosure and registration framework.