FBR Property Valuation Rates 2026: Check Your Area Value

Introduction

Before you buy, sell, or declare a property in Pakistan, check one figure first: the FBR valuation of your area. It sets the base for advance tax at transfer, affects your capital gains calculation, and shapes what the tax office expects to see in your wealth statement. At Baco Consultants, we regularly see buyers and sellers overpay, or run into notices later, because they used an outdated table or picked the wrong property category. This guide explains how to find the current rate for your locality, how to calculate your property's FBR value, and how that value affects your 236C and 236K advance tax, capital gains tax on property, and whether you pay filer or non-filer rates based on your Active Taxpayer List status.

2026 has made this more important than usual. Instead of one nationwide revaluation, the FBR has revised Islamabad, DHA Lahore, DHA Rawalpindi and selected localities in five Punjab cities at different points in the year. The rate that applied to your area in January may not be the rate that applies today.

Quick Answer

How do I check the FBR property valuation rate for my area in 2026?

1. Open the Valuation of Immovable Properties section on the FBR website and download your city's notification.
2. Check for any 2026 amendment SRO, because many cities kept their 2024 table and updated only selected localities.
3. Find your locality and the correct category: residential or commercial, open plot or constructed.
4. Multiply the rate by your land area, using the unit in the notification (marla, square yard or square foot).
5. For a built property, add the covered area multiplied by the notified construction rate.

The result is your property's FBR value. For FY 2026-27, filers pay 1.25% of the applicable value as advance tax on purchase (Section 236K) and 2.75% on sale (Section 236C). Non-filers pay much higher rates.

What Are FBR Property Valuation Rates?

FBR property valuation rates are the official fair market values the Federal Board of Revenue notifies for immovable property in specific cities and localities. They are published as Statutory Regulatory Orders (SROs), usually as a table listing each locality with a rate per marla, square yard, or square foot, split by property type.

The rates are set under Section 68 of the Income Tax Ordinance 2001 and published through official SRO notifications, and they are used for income tax purposes such as advance tax, capital gains tax and withholding tax.

In simple terms:

• Market value is what a buyer actually pays.
• FBR value is the minimum value the tax system recognises for that locality and category.
• DC value is the rate set by the provincial or district revenue authorities, mainly for stamp duty and registration.

These three numbers are often different, and knowing which one applies to which charge is where most mistakes happen.

Why the FBR Value of Your Property Matters

The notified value is not just paperwork. It directly affects:

1. Advance tax on purchase (Section 236K) paid by the buyer at transfer.
2. Advance tax on sale (Section 236C) paid by the seller.
3. Capital gains tax on disposal of immovable property under Section 37.
4. Wealth statement and source-of-funds scrutiny, because a purchase recorded at an unrealistically low value can later trigger questions under Section 111.

Pakistan relies on notified collector-style rates for these federal taxes, and those rates are usually lower than actual transaction prices, whereas international practice generally taxes the actual transaction value. When the notified rate goes up, the tax cost of a transfer goes up with it. When it comes down, the transfer becomes cheaper.

What Changed in 2026: A Timeline of Valuation Revisions

2026 has been an unusually active year. Rather than one nationwide revaluation, the FBR has revised selected cities and localities in stages.

Islamabad

The FBR's December 2025 notification raised Islamabad values significantly, but stakeholder objections led the government to suspend it until 31 January 2026. SRO 163(I)/2026 then replaced it with moderated figures that still increased assessed values by an average of 15% to 75%, and excluded DHA areas from the updated framework.

In April 2026, the FBR offered further reductions of 10% to 35% in selected sectors through a notification issued on 16 April, effectively resetting valuation benchmarks in the capital. That order also trimmed superstructure (construction) rates in Islamabad from Rs 3,000 to Rs 2,500 per square foot for buildings up to five years old, and from Rs 1,500 to Rs 1,200 for older structures.

For rural Islamabad, the position is different. Rural ICT areas continue to be valued at rates notified by the Additional Deputy Commissioner (Revenue) or the District Collector Islamabad, and where more than one notified rate applies to an area, the higher valuation is used.

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Punjab: Faisalabad, Gujranwala, Multan, Bahawalpur and Sialkot

Revised rates took effect on 22 April 2026 for Faisalabad, Gujranwala, Multan, Bahawalpur and Sialkot. They were introduced as amendments to the earlier 2024 notification, with only certain localities and property categories updated. In Bahawalpur, the changes covered DHA Bahawalpur and the Askari Housing Scheme, while in Gujranwala they covered defence and Askari schemes as well as high-end developments such as Palm City.

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DHA Lahore and DHA Rawalpindi

The FBR updated DHA valuations through S.R.O. 876(I)/2026 for Lahore and S.R.O. 877(I)/2026 for Rawalpindi. The Rawalpindi order covers DHA Phases I to V and DHA Valley, and unlike Lahore, where rates are expressed per marla, the Rawalpindi values are given per square foot. The Lahore notification also gave One Central DHA an official valuation for the first time.

Karachi and other cities

For cities that did not receive a 2026 revision, the existing notification remains the reference point. In most cases the FBR kept the main 2024 valuation framework intact and amended selected localities, categories or serial numbers through new 2026 SROs, so a city page may still show the main 2024 table while the latest rate for a specific area sits in a later amendment. Always check both before you rely on a figure.

FBR Property Valuation Rates by City: Which Notification Applies

Use this as a starting point, then confirm the exact serial number in the notification itself.

The April 2026 amendments for the five Punjab cities changed only certain localities and property categories while leaving the 2024 framework in place. For Islamabad, the April 2026 notification applied to several urban sectors and overrode the February 2026 SROs. Dawn's report on the April 2026 revisions gives a city-by-city summary.

We did not find a citywide 2026 revision for Karachi, Peshawar or Quetta at the time of writing. That does not rule out locality-level amendments, so always check the FBR page for your city before relying on a figure.

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How to Check FBR Property Valuation Rates for Your Area: Step by Step

Step 1: Gather your property details

Before opening any table, note down:

• City and exact locality (sector, block, phase, scheme, road)
• Property type: residential or commercial
• Status: open plot or constructed property (house, flat, shop, plaza)
• Land area, and covered area if constructed
• Expected date of transfer

Step 2: Open the official FBR valuation page

Go to the FBR's Valuation of Immovable Properties section. Each city's notification is available as a downloadable PDF. Avoid relying on screenshots or rate lists circulated on social media; they are frequently outdated.

Step 3: Check for later amendment SROs

This is the step most people miss. Open the main notification for your city, then check whether any later SRO amends it. In 2026, several cities kept their 2024 base table but had specific serial numbers replaced. The amendment, not the base table, gives the current rate for those localities.

Step 4: Find your locality and the correct category

Search the table for your locality by name or serial number. Then pick the right column:

• Residential open plot
• Commercial open plot
• Constructed residential property
• Constructed commercial property
• Apartments or flats, where listed separately

Picking a residential rate for a commercially used or commercially zoned property is a common and costly error.

Step 5: Note the unit of measurement

Rates may be per marla, per square yard or per square foot. As shown above, DHA Lahore and DHA Rawalpindi even use different units. Read the notification's own definitions before converting, because the size of a marla is not uniform across every scheme.

Land Measurement Conversions

The marla is the unit that causes most errors. Many housing schemes use 225 square feet, while revenue records traditionally use 272.25 square feet. A 10 marla plot is therefore either 2,250 or 2,722.5 square feet depending on the standard, a difference of more than 20%. Always follow the definition used in the FBR notification or the society's allotment documents.

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Step 6: Calculate the land value

Land value = Notified rate × Land area (in the notification's unit)

Step 7: Add the value of construction, if any

For built property, many notifications value the structure separately at a per-square-foot rate for the covered area, sometimes varying with the age of the building (as in Islamabad).

Total FBR value = Land value + (Covered area × Superstructure rate)

Step 8: Compare with the DC rate and your actual price

Check the provincial DC rate as well. Depending on the tax and the area, the higher value may be the one that applies. If your actual price is higher than both, the declared consideration becomes relevant. Where the rules are unclear for your specific transaction, get it checked before paying any PSID.

Step 9: Confirm the effective date

A notification applies from its effective date. If your transfer straddles a revision, the date of the transaction decides which table governs.

Worked Example (Illustrative Figures Only)

The rates below are hypothetical and used only to show the method. Always use the actual notified rate for your locality.

A filer buys a 10 marla residential open plot where the notified rate is Rs 2,000,000 per marla.

• FBR value: 2,000,000 × 10 = Rs 20,000,000
• Buyer's advance tax under 236K at the filer rate of 1.25%: Rs 250,000
• Seller's advance tax under 236C at the filer rate of 2.75%: Rs 550,000

If the same plot had a house with 2,500 square feet of covered area, and the superstructure rate were Rs 2,500 per square foot, the construction would add 2,500 × 2,500 = Rs 6,250,000, taking the FBR value to Rs 26,250,000 and increasing both advance taxes proportionately.

You can run your own numbers through our withholding tax calculator and capital gains calculator.

How FBR Valuation Affects Property Tax in 2026-27

Advance tax on purchase and sale

The Finance Act 2026 changed the rates applied to the FBR value. For FY 2026-27, the purchaser's tax under Section 236K is 1.25% for filers, and the seller's tax under Section 236C is 2.75% for filers. For filers, the earlier value-based slabs were removed, so the same flat rate applies regardless of the property's value.

Non-filers pay substantially higher rates on both sides, which is why checking your Active Taxpayer List status before the transfer matters. See our full breakdown of 236C and 236K rates for 2026-27 and the filer vs non-filer differences.

For filers, both 236K and 236C are advance, adjustable taxes. They count towards your annual income tax liability, and any excess can be claimed as a refund through IRIS. Treating them as a dead cost and forgetting to claim them in your return is one of the most common mistakes we see.

Capital gains tax

The FBR valuation is used to apply capital gains tax on immovable property under Section 37(1A). A lower notified value on sale can reduce the computed gain; a higher one can increase it. Our capital gains tax guide covers holding periods and rates.

Section 7E

Section 7E, the deemed income tax on certain immovable properties, has been omitted by the Finance Act 2026. Past-year 7E matters may still need attention. Read Section 7E abolished for tax year 2026-27 for details.

Other Transfer Costs That Use a Different Value

The FBR value covers federal taxes only. A property transfer also involves provincial and local charges, which are usually based on the DC value or the declared price. Keep them separate when budgeting:

Punjab update: In April 2026, Punjab issued the Stamp (Amendment) Ordinance 2026, standardising stamp duty on immovable property at 1% and removing the earlier gap between rural (3%) and urban rates. The same ordinance introduced the "assignable deed", which allows rights and interest in a property to be transferred from one person to another.

Rates in other provinces and in Islamabad are set separately. Confirm them with the registering authority before the transfer date.

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FBR Rate vs DC Rate vs Market Rate

FBR-notified rates apply to federal taxes only and do not govern stamp duty and other provincial taxes. That is why the same transaction can involve two different official values on two different receipts.

How to Check the DC Rate of Your Property

Punjab: The DC rate can be checked online through the Punjab e-Stamping portal's Property DC Valuation form. The portal lets you select district, tehsil and area to find the applicable rate. Each district has its own DC schedule, and rates can vary within the same city, so check the exact locality rather than relying on a city-wide list.

Islamabad: For rural ICT, use the rates notified by the Additional Deputy Commissioner (Revenue) or the District Collector Islamabad. For urban sectors, the FBR table applies for federal taxes.

Sindh, Khyber Pakhtunkhwa and Balochistan: Check with the relevant district registration office or provincial Board of Revenue, as each province maintains its own valuation schedules.

If your declared price is below the DC value, the e-stamping system will flag it, because provincial charges are calculated on the DC value at a minimum.

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Property Types and How They Are Valued

• Residential open plots: land rate × area.
• Commercial open plots: usually a separate, higher rate for the same locality.
• Houses and constructed property: land value plus covered area at the superstructure rate.
• Flats and apartments: some notifications list apartment rates per square foot of covered area; others value them through the constructed-property method. Read the notification's notes.
• Commercial buildings, shops and plazas: commercial land rate plus covered area, often with separate rates for different floors or uses where the notification specifies.
• Agricultural and rural land: frequently outside FBR tables, in which case DC or collector rates are the reference.

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Common Mistakes When Checking FBR Valuation

1. Using the base table and ignoring 2026 amendments. The amended serial number is the current rate.
2. Choosing the wrong category. Residential vs commercial, open plot vs constructed.
3. Mixing units. Per marla, per square yard and per square foot are not interchangeable.
4. Forgetting the construction value on a built house or flat.
5. Assuming the FBR value is the only value. DC rates and the actual price can also matter.
6. Declaring a low value in the wealth statement without being able to support it. See our wealth statement reconciliation guide.
7. Not claiming 236K or 236C as an adjustable tax in the annual return.

What If Your Area Is Missing from the Valuation Table?

If your locality does not appear in the FBR notification for your city:

• Check whether a later amendment SRO has added it (as happened with One Central DHA in 2026).
• Check whether the area falls under the rural classification, where DC or collector rates are the reference.
• Do not borrow the rate of a neighbouring locality on your own assumption. The applicable value should be confirmed from the notification itself or with the concerned tax office before you pay any tax.

Guidance for Overseas Pakistanis

Overseas Pakistanis often buy through agents and see the tax figure for the first time at transfer. The same valuation rules apply to them. Eligible overseas Pakistanis can obtain filer rates for 236C and 236K even without appearing as regular filers, subject to FBR's conditions and verification. Our guides on tax rules for overseas Pakistanis and income tax returns for overseas Pakistanis explain the process.

FBR Valuation for Inherited and Gifted Property

Pakistan has no inheritance, estate or gift tax. Receiving a property through inheritance or a gift does not, by itself, create an income tax charge for the recipient.

The valuation still matters in three situations:

1. Recording it in your wealth statement. An inherited or gifted property must be declared in the year it is received. Keep a copy of the FBR and DC values on the date of the mutation or gift deed with your records.
2. Selling it later. When you dispose of the property, 236C and capital gains rules apply to the sale like any other disposal. The cost you can claim, and how the holding period is counted, depend on how and when you acquired it.
3. Provincial charges on the transfer. Stamp duty and registration treatment for inheritance mutations and gift deeds differ from a normal sale and vary by province.

Because the treatment depends on the facts, including the relationship between the parties, the date of acquisition and the type of deed, inherited, gifted, jointly owned or disputed property should be reviewed before any sale or transfer. Our capital gains tax guide and wealth statement guide explain the related filing requirements.

Expert Tips Before You Transfer a Property

• Download the FBR notification and any amendment for your city on the day you finalise the deal, and keep a copy with your transfer file.
• Calculate the tax on the FBR value and the DC value before agreeing the price, so neither party is surprised at the counter.
• Confirm the ATL status of both buyer and seller in advance.
• Pay advance tax only through a correctly generated PSID. Our PSID payment guide walks through it.
• Record the property correctly in your next return and wealth statement.
• If you receive an FBR notice about a property transaction, respond with documentation rather than ignoring it. See how to respond to an FBR notice.

Why Choose Baco Consultants for Property Tax and Valuation Matters

• Qualified leadership: Baco Consultants is led by Rai Basharat Ali, a Chartered Accountant (ACA, ICAEW), CA Affiliate (ICAP), Advocate High Court and author of Decoding Taxation Laws of Pakistan.
• Tax and legal under one roof: property transactions involve income tax, provincial charges and documentation. We handle the tax computation and the legal side together.
• Practical tools: our free withholding tax, capital gains and rental income calculators help you estimate liability before you commit.
• End-to-end support: from checking the applicable valuation and ATL status to filing your annual return, reconciling your wealth statement and appealing an assessment if needed.
• Islamabad-based, nationwide service: we advise clients across Pakistan and overseas. Learn more about our tax advisory in Islamabad and our full list of services.

Frequently Asked Questions

What are FBR property valuation rates?

They are official fair market values notified by the FBR for immovable property in specific localities, used to calculate federal taxes such as advance tax under Sections 236C and 236K and capital gains tax.

How do I check the FBR rate of my property in 2026?

Open the FBR's Valuation of Immovable Properties page, download your city's notification, check for any 2026 amendment SRO, find your locality and category, and multiply the rate by your area. Add construction value for built property.

Where can I find the latest FBR valuation table?

On the official FBR website under Valuation of Immovable Properties. Each city has its own notification, and some have later amendment SROs.

What is the difference between the FBR rate and the DC rate?

The FBR rate is set federally and used for income taxes. The DC rate is set by provincial or district authorities and is mainly used for stamp duty and registration fees.

How often are FBR property valuation rates updated?

There is no fixed annual cycle. In 2026, the FBR issued targeted revisions for Islamabad, five Punjab cities, DHA Lahore and DHA Rawalpindi at different times of the year.

What are the 236K and 236C rates for 2026-27?

For filers, 236K on purchase is 1.25% and 236C on sale is 2.75% of the applicable value. Non-filers pay considerably higher rates.

Is the FBR value the same as the market value?

No. The FBR value is usually lower than the market price. It is the minimum value recognised for tax purposes in that locality.

How do I calculate the FBR value of a house?

Multiply the land rate by the plot size, then add the covered area multiplied by the notified superstructure rate for constructed property.

What should I do if my area is not in the FBR table?

Check later amendment SROs and whether the area is rural, where DC rates apply. Confirm the applicable value before paying tax rather than using a neighbouring area's rate.

Can overseas Pakistanis get filer rates on property transfer?

Yes, eligible overseas Pakistanis can obtain filer rates for 236C and 236K through the FBR's verification process, subject to its conditions.

How do I check the DC rate of my property in Punjab?

Use the Property DC Valuation form on the Punjab e-Stamping portal. Select your district, tehsil and area to see the notified rate for your locality.

Is tax payable on inherited property in Pakistan?

There is no inheritance or gift tax in Pakistan. However, the property must be declared in your wealth statement, and advance tax and capital gains rules apply when you later sell it.

What is the size of a marla for FBR valuation?

It depends on the standard used. Many housing societies use 225 square feet, while revenue records use 272.25 square feet. Follow the definition in the relevant notification.

Conclusion

Checking your area's FBR valuation takes a few careful steps: find the right city notification, check for 2026 amendments, pick the correct category and unit, add construction value, and compare against the DC rate. Getting it right protects you from overpaying advance tax, understating a gain, or facing questions about your wealth statement later. With 2026 bringing several targeted revisions, relying on last year's figure is no longer safe.

If you are buying or selling property and want the valuation, tax and filing handled correctly the first time, Book a Seat at Baco Consultants and speak with our tax team.