Pakistan-wide Laws & Regulations
Pakistan-wide Laws & Regulations
FBR Value of Property vs DC Value: Which One Applies and How to Check It (2026)
FBR value of property vs DC value, explained: which taxes use each, how to find your area's FBR rate and DC rate, and a worked example at 2026-27 rates.
In short
FBR value: notified by the Federal Board of Revenue under Section 68 of the Income Tax Ordinance 2001, city by city. The withholding taxes on a sale (236C) and purchase (236K), and capital gains, can't be worked out on less than it. DC value: set by the provincial revenue authorities for stamp duty. In Punjab, it is built into the e-stamp system. Finance Act 2026 rates (filers): seller 2.75% under 236C, buyer 1.25% under 236K. Section 7E (deemed income on property) has been omitted. To check the FBR value: open FBR's "Valuation of Immovable Properties" page, choose your city, and read the base SRO and every amendment listed under it.
The FBR value of property and the DC value are two official minimum prices for the same piece of land, set by different governments for different taxes. The FBR value decides the federal income taxes on a sale or purchase. The DC (Deputy Commissioner or District Collector) value decides provincial stamp duty and registration charges. This guide explains which one applies where, how to look up both, and what they mean for your tax bill at the rates in force from 1 July 2026.
What the FBR value is
Section 68 of the Income Tax Ordinance lets the FBR "by notification in the official Gazette, determine the fair market value of immovable property" for specified areas. These notifications are SROs with tables of rates by area and property type.
Section 68 then says that for capital gains, the "consideration received" under 236C, the "value of immovable property" under 236K, and Section 111, the value "shall not be less than the fair market value" the FBR has notified. So if you declare a price below the FBR table, the income taxes are worked out on the FBR value.
FBR's own FAQ adds that its rates are "for the purpose of Federal taxes only" and do not apply to stamp duty or other provincial taxes.
What the DC value is
Provinces set their own valuation tables for stamp duty, usually called DC rates. In Punjab, the Punjab Information Technology Board says of the e-stamp system: "The DC valuation tables have been built into the system", and duty is calculated from details you enter, such as area, location and covered area.
The two can be linked. Section 68 says that where the FBR has not notified a value for an area, the income-tax value is "deemed to be the value fixed by the District Officer (Revenue) or provincial or any other authority" for stamp duty. Islamabad's 2026 FBR table, for example, says rural areas of the capital follow the valuation notified by the District Collector Islamabad on 1 July 2025.
| FBR value | DC value | |
|---|---|---|
| Set by | Federal Board of Revenue | Provincial revenue authorities |
| Used for | 236C, 236K, capital gains, Section 111 | Stamp duty, registration and other provincial charges |
| Where to check | fbr.gov.pk city tables | Provincial e-stamp system or district notification |
How to find your area's FBR value
- Go to fbr.gov.pk and open Valuation of Immovable Properties. FBR lists about 55 cities.
- Click your city. The page shows the base SRO and a table of other related SROs.
- Open them all. Many cities still use 2024 base tables with 2026 amendments for selected areas.
What FBR's city pages show (checked 20 October 2026):
| City | Base table | 2026 changes |
|---|---|---|
| Islamabad | SRO 644(I)/2026, 16 April 2026 | SRO 1335(I)/2026, 7 August 2026 |
| Lahore | SRO 1722(I)/2024 | SRO 876(I)/2026, 19 May 2026 |
| Rawalpindi | SRO 1728(I)/2024 | SROs 877, 1382 and 1513(I)/2026 (latest 9 September 2026) |
| Multan, Faisalabad, Bahawalpur, Gujranwala | 2024 tables | SROs 650 to 653(I)/2026, 21 April 2026 |
| Quetta | SRO 1444(I)/2026, 28 August 2026 | New table |
| Karachi | SRO 1724(I)/2024 | No 2026 SRO listed |
Find your area by its exact name in the table (sector, phase or block), then the rate for your property type. Islamabad's table, for instance, also adds a separate value per square foot for built-up structures, and says that where two rates conflict for an area, "the higher of the two values shall apply".
Prices are indicative as of October 2026.
The taxes at 2026-27 rates
The Finance Act 2026, in force from 1 July 2026, sets:
- 236C (seller): "2.75% of the gross amount of the consideration received".
- 236K (buyer): "1.25% of the fair market value of the immovable property".
- Section 7E: "shall be omitted", so there is no longer deemed income on property you hold.
These are the rates for people on the Active Taxpayers List. FBR's withholding rate card lists much higher rates for non-filers (11.5% under 236C, and 10.5% to 18.5% under 236K depending on value). Check your status before you agree a price.
A reported example. Pakistan Observer (7 July 2026) worked through a Rs5 million sale at DC rate: a filer seller pays 2.75%, which is Rs137,500, and a filer buyer pays 1.25%, which is Rs62,500.
An illustration (our arithmetic). Say you agree Rs8 million, but the FBR table puts the property at Rs10 million. Both taxes are worked out on Rs10 million: Rs275,000 for the seller and Rs125,000 for the buyer, if both are filers. Stamp duty is a separate, provincial calculation on the DC value.
Practical tips
- Agree who pays what in the sale agreement, using the higher of the agreed price and the FBR value.
- Use the official tables, not a dealer's screenshot. Amendments change specific areas only.
- In Punjab, the FBR challans for a registry now come from PLRA's e-registration system. See our guide to property registration in Punjab.
- Annual property tax is different again. It is a provincial or city tax. See our guide to paying property tax online.
More guides: Lahore, Islamabad and Karachi.
Frequently asked questions
What is the FBR value of property?
It is the fair market value the FBR notifies for each area under Section 68 of the Income Tax Ordinance. Federal taxes on a sale or purchase can't be worked out on less than it.
What is the difference between FBR value and DC value?
The FBR value is for federal income taxes such as 236C, 236K and capital gains. The DC value is set by the province for stamp duty and other provincial charges.
How do I check the FBR value of my property?
On fbr.gov.pk, open Valuation of Immovable Properties, choose your city, and read the base SRO and all amending SROs listed under it.
What are the 236C and 236K rates in 2026-27?
For filers, 2.75% of the consideration under 236C and 1.25% of fair market value under 236K, per the Finance Act 2026.
Is Section 7E still in force?
No. The Finance Act 2026 omitted Section 7E from 1 July 2026.
Sources
- FBR: Valuation of Immovable Properties (city tables and amending SROs) fbr.gov.pk
- FBR: SRO 644(I)/2026, valuation of immovable property, Islamabad (16 April 2026) download1.fbr.gov.pk
- FBR: SRO 1335(I)/2026, amending SRO 644(I)/2026 (7 August 2026) download1.fbr.gov.pk
- FBR: SRO 1513(I)/2026, further amendments to Rawalpindi valuation SRO 1728(I)/2024 (9 September 2026) download1.fbr.gov.pk
- FBR: Finance Act 2026 (Gazette, in force 1 July 2026) download1.fbr.gov.pk
- FBR: Withholding Income Tax Rate Card, updated up to 30 June 2026 as per Finance Act 2026 download1.fbr.gov.pk
- FBR: FAQs on determination of valuation of immovable property fbr.gov.pk
- pkrevenue.com: Section 68, Income Tax Ordinance 2001, fair market value (text as updated to 30 June 2020) pkrevenue.com
- PITB: e-Stamping, DC valuation tables built into the system pitb.gov.pk
- Pakistan Observer: FBR tax for buyers, sellers on property transactions worth Rs5 million at DC rate (7 July 2026) pakobserver.net
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