Last updated: June 2026
FBR property valuation rates are one of the most important things to check before buying or selling property in Pakistan. These rates are used by the Federal Board of Revenue to calculate advance income tax on property transfers. In simple words, when a property is transferred, FBR does not only look at the deal amount written between buyer and seller. It also checks the official FBR value notified for that city, sector, society or commercial area.
This updated guide explains the latest FBR property valuation rates in Pakistan, how these rates affect buyers and sellers, where to download city-wise FBR valuation PDFs, and what important tax points should be checked before any property transfer.
What Are FBR Property Valuation Rates?
FBR property valuation rates are official fair market values notified by the Federal Board of Revenue for different areas and property categories. These rates may cover residential plots, commercial plots, apartments, flats, shops, offices, industrial land, farmhouses and built-up structures.
These values are mainly used for federal tax calculation at the time of sale, purchase, registry, transfer or allocation of immovable property. FBR value is not always the same as the actual market price. In many active property markets, the real sale price may be higher than FBR value. Still, for tax calculation, FBR valuation is an essential reference point.
If the actual sale value and FBR value are different, the tax calculation should be checked carefully according to the applicable law, notified FBR value, declared value, gross consideration and relevant tax section. Do not calculate property tax only on verbal deal price. Always check the latest notified FBR valuation and applicable transfer rules before final payment.
Why FBR Valuation Rates Matter for Buyers and Sellers
FBR valuation directly affects the buying and selling cost of property. Whenever a property is transferred, the buyer and seller may have to pay advance income tax under the Income Tax Ordinance. The two most common sections are:
- Section 236K: advance tax collected from the buyer at the time of purchase or transfer.
- Section 236C: advance tax collected from the seller at the time of sale or transfer.
The payable tax depends on property value, tax slab and tax status of the person, such as filer, late filer or non-filer. This is why every buyer should check the latest FBR valuation before token payment, agreement, registry, transfer, file allocation or society transfer process.
For a complete explanation of buyer and seller taxes, read our detailed guide: FBR 236C and 236K Property Tax Guide 2026.
You can also use our Property Tax Calculator with FBR & DC Values to estimate property transfer taxes where supported.
Current 236K Buyer Tax Rates
Under section 236K, advance tax is collected from the purchaser of immovable property. As per current FBR guidance after Finance Act 2025, the rates are based on fair market value and tax status.
| Fair Market Value of Property | Filer | Late Filer | Non-Filer |
|---|---|---|---|
| Up to Rs. 50 million | 1.5% | 4.5% | 10.5% |
| Above Rs. 50 million and up to Rs. 100 million | 2% | 5.5% | 14.5% |
| Above Rs. 100 million | 2.5% | 6.5% | 18.5% |
Current 236C Seller Tax Rates
Under section 236C, advance tax is collected from the seller of immovable property. These rates are based on gross consideration and tax status.
| Property Value | Filer | Late Filer | Non-Filer |
|---|---|---|---|
| Up to Rs. 50 million | 4.5% | 7.5% | 11.5% |
| Above Rs. 50 million and up to Rs. 100 million | 5% | 8.5% | 11.5% |
| Above Rs. 100 million | 5.5% | 9.5% | 11.5% |
Important: Tax rates can change through Finance Act, budget measures or FBR notification. Before transfer, always verify the latest applicable tax rate from FBR, your tax adviser or the relevant transfer authority.
There are also budget-related discussions about possible relief in property taxes. These should not be treated as final law until officially approved and notified. You can follow our latest update here: Budget 2026-27 Real Estate Tax Relief in Pakistan.
Latest FBR Valuation Rates 2026 Update
FBR has revised property valuation rates several times since 2016. Older valuation lists from 2022 and 2024 are now outdated for many practical cases, especially where new notifications or amendment SROs have been issued.
In 2026, Islamabad received an updated valuation notification under S.R.O. 644(I)/2026 dated 16 April 2026. This latest Islamabad notification supersedes earlier Islamabad notifications issued in February 2026 and provides fresh values for major sectors, private societies, commercial areas, apartment categories, farmhouses and other property classes.
For other cities, some FBR pages still show a main valuation PDF from 2024 along with later 2026 amendment SROs. This is especially important for Multan, Faisalabad, Bahawalpur, Gujranwala and Sialkot, where selected localities and categories were amended in April 2026. Always check both the main city PDF and the “Other Related SROs” section before calculating tax or advising a client.
April 2026 Targeted Revisions in Six Cities
In April 2026, FBR also made targeted revisions in property valuation rates for selected areas of six cities. These changes should not be understood as a complete fresh revaluation of every area in Pakistan. In most cases, FBR kept the main 2024 valuation framework intact and amended selected localities, categories or serial numbers through new 2026 SROs.
This is important for buyers and sellers because some city pages may still show the main 2024 valuation notification, while the latest practical rate for a selected area may be available in a related 2026 amendment SRO. Therefore, before calculating tax, always check both the main city valuation PDF and the related SROs shown on the official FBR page.
According to Dawn’s April 2026 report, FBR revised property valuation rates in Islamabad, Faisalabad, Gujranwala, Multan, Bahawalpur and Sialkot through targeted adjustments instead of a blanket nationwide revaluation.
Read Dawn report: FBR revises property valuation in six cities
| City | Main / Base Notification | Latest 2026 SRO | Important Point | Revised Rates |
|---|---|---|---|---|
| Islamabad | Earlier February 2026 SROs superseded | S.R.O. 644(I)/2026 dated 16 April 2026 | Fresh Islamabad valuation table issued. Earlier S.R.O. 163(I)/2026 and S.R.O. 332(I)/2026 were superseded. | Download PDF |
| Multan | S.R.O. 1729(I)/2024 | S.R.O. 650(I)/2026 dated 21 April 2026 | Selected entries amended; not a complete fresh citywide revaluation. | Download PDF |
| Faisalabad | S.R.O. 1688(I)/2024 | S.R.O. 651(I)/2026 dated 21 April 2026 | Specific serial numbers and entries were amended for selected locations and property categories. | Download PDF |
| Bahawalpur | S.R.O. 1730(I)/2024 | S.R.O. 652(I)/2026 dated 21 April 2026 | Important changes include selected areas such as DHA Bahawalpur and Askari Housing Scheme. | Download PDF |
| Gujranwala | S.R.O. 1691(I)/2024 | S.R.O. 653(I)/2026 dated 21 April 2026 | Selected revisions were made in areas including Defence Housing, Askari schemes and other high-value schemes. | Download PDF |
| Sialkot | S.R.O. 1712(I)/2024 | S.R.O. 662(I)/2026 dated 22 April 2026 | Selected serial numbers were revised, including residential open plot and built-up categories for selected locations. | Download PDF |
Practical advice: If you are dealing in any of these six cities, do not rely only on the old 2024 PDF. Open the official FBR city page and check the “Other Related SROs” section as well. The latest amendment SRO may change the rate for your specific locality, society, block or property category.
For Islamabad background, you can also read our earlier updates: FBR Revised Islamabad Property Valuations December 2025 and FBR Suspends Revised Islamabad Property Valuation Rates After Industry Backlash.
Latest Islamabad FBR Valuation Rates 2026
Islamabad is one of the most important cities for FBR valuation because it includes CDA sectors, private housing societies, farmhouses, commercial markets, apartments, Blue Area, New Blue Area and several high-value property categories.
The latest Islamabad valuation notification is S.R.O. 644(I)/2026 dated 16 April 2026. It covers areas such as B-17, D-12, E-7, E-11, F-6, F-7, F-8, F-10, F-11, G sectors, I sectors, Park View, Gulberg Residencia, Bahria Enclave, Naval Anchorage, Naval Farms, Blue Area, New Blue Area and other Islamabad locations.
Open official FBR Islamabad valuation page
Download Islamabad FBR Valuation Rates 2026 PDF
Important Islamabad FBR Rates 2026 Points
- The latest Islamabad notification is S.R.O. 644(I)/2026, dated 16 April 2026.
- It supersedes S.R.O. 163(I)/2026 dated 2 February 2026 and S.R.O. 332(I)/2026 dated 24 February 2026.
- Residential and commercial superstructure value is Rs. 2,500 per square foot if the building is up to five years old.
- Residential and commercial superstructure value is Rs. 1,200 per square foot if the building is more than five years old.
- For rural areas of Islamabad Capital Territory, valuation is linked with the District Collector / ADC Revenue notification.
- If there is a conflict in rates for a particular area, the higher value applies.
City-Wise FBR Valuation Rates PDF List
Below is the city-wise list of FBR property valuation rate PDFs. Use the official PDF or city page to check the latest notified value for your property area. Where an amendment SRO is available, check that amendment along with the main valuation PDF.
Note: FBR rates may be changed or amended from time to time. Before final payment, registry, transfer, file allocation or tax challan generation, always verify the latest PDF from the official FBR website or consult your tax adviser.
Open official FBR city-wise valuation page
How to Calculate FBR Value of a Property
The calculation depends on how the rate is given in the FBR table. In many areas, residential land value is given per marla, per square yard or per kanal. In commercial areas, the value may be given for open plots, shops, offices, flats, built-up area or floor-wise categories.
For example, if FBR value of a residential plot is Rs. 500,000 per marla and the plot size is 10 marla, the FBR value will be:
Rs. 500,000 × 10 = Rs. 5,000,000
Then buyer and seller taxes are calculated according to the applicable tax section, tax rate, property value slab and filer status.
In commercial property, the calculation may be different because the FBR table can mention separate rates for ground floor shops, back side shops, basement shops, offices, flats or open commercial plots. Always read the exact row and category before calculating the value.
FBR Value vs DC Rate vs Market Value
Many buyers get confused between FBR value, DC rate and actual market value. These three values can be different.
- FBR value is used for federal income tax calculation.
- DC rate is usually used for stamp duty and local transfer charges.
- Market value is the actual price at which buyers and sellers are dealing in the market.
In active real estate markets, market value is often higher than FBR or DC value. That is why investors should not judge the real worth of a property only from FBR valuation. FBR value is important for tax planning, but market value depends on location, possession, development status, access, demand, legal status and liquidity.
What If Your City or Area Is Not Listed by FBR?
FBR valuation covers many major cities and areas in Pakistan, but every small town, village or new locality may not be separately listed. If your area is not available in the FBR valuation list, the relevant DC rate, collector rate or local notified valuation may apply according to the transfer authority and applicable tax rules.
In such cases, do not rely on assumptions. Confirm the applicable valuation from the registrar office, development authority, housing society transfer office or your tax adviser before payment.
Important Advice Before Buying Property
FBR valuation is only one part of safe property buying. Before token payment, buyers should also verify ownership, allotment, possession, dues, transfer process, map location, NOC status, legal position and market demand of the property.
If you are buying a plot, house, apartment, commercial shop or file, always check whether the property is clear for transfer and whether any dues, installments, transfer restrictions or legal issues are pending.
For detailed buyer safety checks, read: Property Verification in Pakistan Before Token Payment.
For safe payment flow and documentation, also read: Property Buying Through Banking Channels in Pakistan.
If you are a first-time buyer, this guide may also help: How to Buy a Plot in Pakistan.
Islamabad Buyers Should Also Check Legal Status
For Islamabad and surrounding areas, FBR valuation is not a substitute for legal verification. A society may have a valuation rate, but buyers should still verify CDA approval, layout plan, land status, possession position and transfer process before buying.
For Islamabad Zone 3 and Zone 4 buyers, also read our update: CDA Declares 99 Illegal Housing Schemes in Zones 3 and 4 of Islamabad.
Who Should Check FBR Valuation Rates?
FBR valuation rates are useful for:
- Property buyers calculating purchase tax.
- Property sellers calculating sale tax.
- Overseas Pakistanis planning property transfer in Pakistan.
- Investors comparing tax cost between different areas.
- Real estate agents preparing cost estimates for clients.
- Developers and commercial investors planning registry or transfer costs.
- Accountants, tax consultants and legal advisers handling property transfers.
Common Mistakes Buyers Should Avoid
- Using old FBR valuation PDFs for current transactions.
- Checking only the main PDF and ignoring later amendment SROs.
- Confusing FBR value with actual market value.
- Calculating tax only on verbal deal amount without checking FBR value.
- Ignoring filer, late filer and non-filer tax difference.
- Ignoring overseas Pakistani filer-rate rules where applicable.
- Not checking possession, legal status and dues before token payment.
- Assuming all areas in one society have the same valuation rate.
Final Advice
FBR property valuation rates directly affect the buying and selling cost of real estate in Pakistan. Before any property transaction, check the latest FBR valuation PDF of the relevant city and calculate taxes carefully. For Islamabad, the latest key update is S.R.O. 644(I)/2026 dated 16 April 2026. For other cities, check the latest main PDF and any related amendment SROs.
For safe buying, always combine FBR valuation with proper property verification, legal checking, market price analysis, payment safety and transfer cost calculation.
For professional real estate guidance in Islamabad and Rawalpindi, you can contact Manahil Estate.
Manahil Estate
Office # 202, Plaza # 177, Above Faysal Bank, Spring North Commercial, Bahria Town Phase 7, Rawalpindi
Phone / WhatsApp: 0345-5222253
Website: manahilestate.com
FAQs About FBR Property Valuation Rates
What are FBR property valuation rates?
FBR property valuation rates are official values notified by the Federal Board of Revenue for different areas and property categories. These values are used for federal tax calculation on property transfers.
Are FBR rates the same as market prices?
No. FBR rates and market prices are not always the same. In many areas, the real market price is higher than the FBR value.
Which latest Islamabad FBR valuation should be checked?
For Islamabad, the latest valuation notification is S.R.O. 644(I)/2026 dated 16 April 2026. Buyers and sellers should check this latest PDF before calculating property transfer tax.
Do FBR valuation rates affect buyer tax?
Yes. Buyer advance tax under section 236K is calculated with reference to fair market value, tax status and value slab. FBR value is very important for this calculation.
Do FBR valuation rates affect seller tax?
Yes. Seller advance tax under section 236C is collected at the time of sale or transfer, and the applicable rate depends on gross consideration, value slab and filer status.
Can overseas Pakistanis get filer-rate benefit on property transfer?
Yes. Overseas Pakistanis holding POC or NICOP can get filer-rate treatment under sections 236C and 236K if they are non-resident and complete the required FBR process through the registering or transferring authority.
What should I do if my city is not available in the FBR valuation list?
If your city or area is not separately available in the FBR valuation list, check the applicable DC rate, collector rate or local notified value through the registrar office, relevant authority or tax adviser.
Should I check FBR valuation before token payment?
Yes. It is better to check FBR valuation, total transfer cost, legal status and seller documents before token payment so that you understand the real buying cost before committing to the deal.
If anyone has a house and wants to sell – Can the FBR value be paid outside of Pakistan, however all FBR taxes are paid as per the FBR estimates in Pakistan.
Can the FBR regulation be shared to understand – Thanks