Revision of Value of Immovable Properties of Islamabad

Government of Pakistan Revenue Division Federal Board of ReYenue ***++ lslamabad, the 02rd F ebqaary, 2026. NOTIFICATION (Income Tax) S.R.O. 163(Iy2026.- In exercise ofthe powers confered by sub-scction (4) ofsection 68 olthe Income Tax Ordinance, 2001 (XLIXof200l)andinsupersessionofitsNotificationNo.S.R.O.2392(l)/2025,dated8thDecember,2025,theFederalBoard ofRevenue is pleased to determine the following fair market values of immoveable properties as specified in columns (3). (a), (5) and (6) ofthe Table below in respect of areas oflsleunabad as specified in column (2) thereof, namely:- 2. The value ofresidential and commercial superstructure shall be -(a) Rs. 3000 per square fbot if the superstrucnrre is up to five years old; and (b) Rs. 1500 per square lbot if the superstructure is more than live years old. 3. Valuation of Rural Areas oflslamabad Capital Territory shall be taken as notified vide No.l -69lI( 182)/DRA dated 0l-07- 2025 by Additional Deputy Commissioner (Revenue)/ District Collector Islarnabad. 4. ln case ofconflict in rates ofa particular area the higher oflhe two values shall apply. ISLAMABAI) TABLE Rcsidcntial Built' Residential Commercial Commercial upSr. No Description open plots per open plot per builGup per Sq ApartmenUFlat Sq Yards Sq Yards Foot ner Sq foot I --t -4 -5 -6 B-17I I Plot (With possession) 30,000 Plot (Without possession) 1s,000 Flats and Apartments (Residential) 6,500 4 Ground Shop 14,444 5 Back Side Shop t2.222 6 Basement Shop ll.lll ,7 Olher Floors Shop I 0.000 8 Blind Basernent Shop 3,8 89 9 Flat/OfIice (Commercial) 8,8 89 C-1,1 I 30,000 c-l s I 25,000 c-16 I 20,000 D-12 I Open Plot 130000 2 Flats and Apartments (Residential) 15,000 3 Ground Shop 25,000 4 Back Side Shop I7,000 5 Bascmcnt Shop 5.000 6 Other Ftoon Shop 12,000 ,7 Blind Basement Shop 3,000

8 Flatloffice Commercial t3 000 D-13 I Open Plot I 6,000 D-1 I Open Plot 225,000 2 Cround Shop 100.000 3 Back Side Shop 50.000 4 Basement Shop 28,000 5 Other Floors Shop 20.000 6 Blind Basemcnt Shop 10,000 ,7 FIaUOflice (Corunercial) 20,000 E-ll I Opcn Plot E-1 l/l-2 70.000 2 Open PIot E-l l/3-4 100.000 Flats and Apartments E-l 1/2-1, Margalla HillsJ (Residential) 4 Flats and Apartmcnts (Others) r0.000 5 Ground Shop )'l 111 6 Back Side Shop 20,000 '7 Basement Shop 13,3 3 3 lt Other Floors Shop 5,000 9 Blind Basement Shop 3,000 l0 Flat/Office (Commercial) 12,000 E-12 I Open Plot 56,000 F-6/F-7 including Kohsar Market I Open Plot 210,000 Nlarkaz I Ground Shop 100,000 2 Back Sidc Shop 80,000 J Bascment Shop 56,000 4 Other Floors Shop 40,000 5 Blind Basement Shop 18,000 6 Flat/Offi ce (Commercial) 30,000 Class-IIl Shopping CenterI I Ground Shop 42,000 2 Back Side Shop 31,500 3 Basement Shop 18,900 1 Other Floors Shop 15,750 5 Blind Basement Shop 8.400 6 FlaVOffice (Commercial) 18.900 F-8 I Open Plot 200,000 2 Flats and Apartments F-8 (Residential) 25.000 Flats and Apartmcnts Ccntaurus 3 35.000 (Residential) Ntarkaz I Ground Shop 50,000 2 Back Side Shop 35.000 Basement Shop 30.000

4 Other Floors t2 000 5 Blind Bascmcnl Shop 5 111 6 FlaVOffice (Commercial) 12,000 '7 Centaurus Shops 100,000 Class.III Shoppins Center I Ground Shop 42.000 2 Back Side Shop 3 r,500 Basement Shop 18,900 1 Other Floors Shop 15.750 5 Blind Basement Shop 8,400 6 Flat/Offi ce (Commercial) 18.900 F-10/T'-1r I Open Plot F-l0 175,000 2 Open Plot F-l I 160.000 Flats and Apartments Sukh Cheyn 25,000 (Residential) Flats and Apartments Silver Oaks 4 22,500 (Residential) Flals and Apartments Carden 5 32.000 (Residential) Flats and Apartmeuts Park One 6 22,500 (Residcntial) ,7 Flats and Apartments(Residential) 12.500 Others NlarkazI I Ground Shop 50.000 2 Back Side Shop 46,000 J Basement Shop 18,000 4 C)ther Floors Shop 12.000 5 Blind Basement Shop 6,66',7 6 FlatlOffi ce (Commercial) 13,333 Class-III Shopping Center I Ground Shop ){ roo 2 Back Side Shop 21,000 Basement Shop I1,199 I Other Floors Shop 10.500 5 Blind Basement Shop 5,600 6 Flat/Offi ce (Commcrcial) 12,600 F-14 (Non Poss€ssion) I Open Plots 2s,000 F- I5 (Vvith Possession) I Open Plots 20,000 F-15 (Without Possession) I Open Plots 12,500 F-17 (Without Possession) 1 Open Plots 12,000

F-t 7 I F.I7 MPCHS 25,000 80.000 2 F.]7TNT 25,000 80.000 l Flats and Apartmcnts (Residential) 7.500 4 Ground Shop t4,444 5 Back Side Shop 12.222 66 Basement Shop 11,111 7 Other Floors Shop 10,000 8 Blind Basement Shop 3,889 I 9 FlaVOffi ce (Commercial) 8,8 89 G-5 I Flats and Apartments (Residential) s0.000 2 Ground Shop 60,000 J Back Side Shop 45,000 4 Basernent Shop 20.000 5 Other Floors Shop 1s,000 6 Blind Basement Shop 8.000 1 FIat/Office (Commercial) 15,000 c-6 I (i-6lI-2 140,000 2 G-613-4 180,000 I & T Center / Abprra I Ground Shop 40,000 2 Back Side Shop 25,000 Basement Shop t2,000 4 Other Floors Shop 12,000 5 Blind Basement Shop 7,500 6 Flat/Offi ce (Commercial) 12,000 Iuelodi G-6 Markaz I Ground Shop 60,000 2 Back Side Shop 45.000 Basement Shop 20.000 4 Other Floors Shop 15,000 5 Blind Basernent Shop 8,000 6 !'latlOffi ce (Commercial) 15.000 Class-III Shopping CenterI II Ground Shop 25,000 2 Back Side Slrop 22,000 Basement Shop I t,000 I Other Floors Shop I r,000 5 Blind Basement Shop 6,666 6 Flat/Offi ce (Commercial) 12,000 G-7 I Open Plots / Apartment / Flat 120,000 [ & T CenterI I Ground Shop 30.000 2 Back Side Shop 28,000 3 Basement Shop 13,000

4 Other F'loors Sh l0 000 5 Blind Basement Shop 6,000 6 Flat/Offi ce (Commercial) 8,000 G-7 Markaz I Ground Shop 45.000 2 Back Side Shop 32.000 3 Basement Shop 16,000 4 Other F-loors Shop 8,000 5 BIind Basement Shop 12.000 6 FlaVOffice (Commercial) 8,000 Class-III Shoppinq CenterI I Ground Shop 25,000 2 Back Side Shop 22,000 J Basement Shop I 1,000 4 Other Floors Shop r 1,000 5 Blind Basement Shop 6,666 6 FlatlOffi cc (Commcrcial) 8,000 G-8 I Open Plots / Apartment / Flat 120,000 I & T Center 1 Ground Shop 29,400 2 Back Side Shop 26,2s0 Basement Shop 12,600 4 Other Floors Shop 12,600 5 Blind Basernent Shop 6,300 6 Flat/Ofiice (Commercial) 15,750 G-8 Markaz t Ground Shop 60,000 2 Back Side Shop 30,000 Basement Shop 17.000 4 Other Floors Shop 12,000 6,000 5 Blind Basement Shop - 6 Flat/Office (Commercial) 12.000 Class-III Shopping CenterI I Ground Shop 25,000 2 Back Side Shop 22.000 3 Basement Shop I1,000 4 Other Floors Shop I1,000 5 Blind Basernent Shop 6,666 6 Flat/Ol1ice (Commercial) 12,000 G-9 I Open Plots / Apartment / FIat 130,000 I & T CenterI I Ground Shop 30.000 2 Back Side Shop 22,000 Basement Shop I 1.000 4 Other Floors Shop I 1,000 5 Blind Basement Shop 6.666 6 Flat/Offlce (Commercial) 12,000 G-9 MarkazI

Ground Sh 60 000 2 Back Side Shop 35.000 Basement Shop 16.000 I Other Floors Shop I 1.000 5 Blind Basement Shop 6,000 6 FlaVOffrce (Commercial) 12.000 Class-IIl Shopping Ccnter I Ground Shop 24,000 2 Back Side Shop ) Basement Shop I1,000 4 Other Floors Shop r0.000 5 Blind Basement Shop 4,000 6 Flat/Office (Con:mercial) 13.000 I G-l0 I Open Plots / Apartment / Flat 125.000 2 Veranda Executive Heights t 2,000 I & T CentcrI I Ground Shop 25,000 2 Back Side Shop 20,000 J Basement Shop I r.000 4 Other Floors Shop I l,000 5 Blind Basement Shop 6,666 6 Flat/Office (Commercial) 13,000 G-10 Markaz I Ground Shop 4s,000 2 Back Side Shop 30,000 3 Basement Shop 1s,000 4 Other Floors Shop 10,000 5 BIind Baserrent Shop 6,666 6 l;latlofiicc (Cornmcrcial) l-r,000 Class-III Shopping CcnterI I Ground Shop 24,000 2 Back Side Shop 3 Basement Shop 11,000 44 Other Floors Shop 10.000 5 Blind Basement Shop 4,161 6 FlaVOflice (Commercial) 11,000 G- I Open Plots / Apa(ment / Flat 125,000 Warda Hamna, Arch, Deans and I0l 2 t2,000 center apartments I & T CenterI I Ground Shop 24.000 2 Back Side Shop 20,000 3 Basement Shop 12.000 4 Other Floors Shop 11.000 5 Blind Basement Shop 6,666 6 Flatloffice (Commerciat) 13.000 G-l1 Markaz

I Ground S 50 000 2 Back Side Shop 3 tlasement Shop 15.000 "+ Other Floors Shop l r.000 f Blind Baserreut Shop 8,3 34 6 Flat/Office (Commercial) l i.000 Class-IIl Shopping Centcr I Ground Shop 24,000 2 Back Side Shop _5 Basement Shop r2,000 4 Other Floors Shop l 1,000 5 Blind Basemeut Shop 4,t67 6 Flat/Oflice (Commercial) l 1,000 G-r 3 I Open Plots t00,000 z G-13 Life Style Residency 8.000 L G-l3 Markaz I Ground Shop 30,000 2 Back Side Shop 3 Basement Shop 13.000 4 Other Floors Shop I I.000 5 Blind Basement Shop 8,334 6 FlaVOffice (Cornmercial) 12.000 G-l,l G-14/l 45,000 G-14/2-3 50,000 G-14/4 90,000 FlaVApanment 8.000 G-l,l MarkazIIIII I Ground Shop 30.000 2 Back Side Shop ., Basement Shop 14.000 4 Other Floors Shop 11,000 5 Blind Basement Shop 7,000 6 FIaVOf[ce (Commercial) 12.000 (; l5 I Open Plots 25,000 2 Open Plots (without possession) 10,000 Flal,/Apartlncnl 4.000 G-I5 Markaz I Ground Shop 25,556 Back Side Shop 3 Basement Shop ll,llt 4 Other Floors Shop 8,333 5 Blind Basement Shop 5,000 6 FIat/Offrcc (Commercial) 4,000 (;16 I Open Plots 15.000 2 Open Plots (without possession) 6,000 F'lat/Apartment 4.000 -

G-17 I Open Plots 25,000 I-8 I Open Plots 1.10.000 ,) Apartment / Flat Other than F8 Markaz 10.000 F8 Ntarkaz I Ground Shop 80,000 2 Back Side Shop _10,000 3 Basement Shop 20,83 3 .l Other Floors Shop 13,800 5 Blind Basement Shop 18,000 6 Flat/Ot ce (Commercial) r3,800 Class-III Shopping CenterI I Ground Shop t6,000 2 Back Side Shop 1,+,000 3 Basement Shop 6,944 4 Olher l'loors Shop E,333 5 Blind Basemeut Shop 2,7',?8 6 Flat/Offi ce (Commercial) l-9 l Open Plots 60,000 ) Apartment / Flat l-9 lUarkrzI I Ground Shop 20,100 1 Back Side Shop 18,000 Basement Shop 10,81I I Other Floors Shop 8.33 3 5 Blind Bascmcnt Shop 2,778 6 Flat/Oflice (Commercial) t( li1 Class-IlI Shopping CenterI I Ground Shop 16,000 2 Back Side Shop I4,000 Basement Shop 6.944 4 Other Flooru Shop 8.33 3 5 BJind Bascmcnt Shop 2.778 Flat/Offi ce (Corrunercial) 9,266 I-10 I Open Plots 70,000 2 Apartment 1 Flat I-10 Markaz I Ground Shop 20.000 2 Back Side Shop r8,000 3 Basement Shop ll.[ll 4 Othcr Floors Shop 5,556 5 Blind Baserncnt Shop r,r.3 33 6 FIatrOffice (Comrnercial) 1 ,722 Classlll Shopping Center I Ground Shop 16.000 'l Back Side Shop 14.000

3 Bascmcnt 6 941 I Other Floors Shop x lll s) Blild Bascmcnt Shop 2,7'18 6' Flat/Officc (Commcrcial) 9,266 r-l I I Opcn Plots 40,000 2 Apartment / Flat Fruit Vegetable Markel I-l l/3 & I- 200.000 I l/4 Timber Merket I-12 Non-Developed Open Plots 3 r,250 l-1,1 I Open Plots 40,000 I-15 Non-Devcloped I Open Plots 20,000 I-16 I Open Plols 27 ,000 PAF' Frzia farnol I Open Plots 25,000 Gandhara Citv Open Plots I s,000lr z CDECI{S E- I6. E-17 15,000 Ghouri Town I Opcn Plots 20,000 I 'for n Humak I Open PIots 5,(ru0 Rall'at I Open Plots 12,500 CDA Enclave I CDA EnclaYe{ 45,000 7 CDA Enclave-ll 40.000 3 CDA EnclaveJtl 44,000 ll argallah 'l orrn I Opcn Plors 55,000 Green Enclave I Open Plots r 2,000 Chatta Bakhtawar Parh Road I Open Plots t0,000 Chak Shahzad I Open Plots 50,000 BanigalaI I Open Plots 3 5,000 Lak Vicw Street (Bani Gala) I Open Plots 50,000 Park View I Opcn Plots 35,000 70.000 2 Apartment / Flat 8.000

I'akistan Torvn I Open Plots t 1{,000 I PWD Housing Soceitv I Open Plots 3s,00c Tarlai I Open Plots 15.000 - Kharr!a I Open Plots I -s,000 Jinnah Garden with possession I Open Plots 20,000 40,000 Jinnah Garden without possession I Open Plots 1J.000 River Garden I Open Plots 20,000 Naval Anchorage l Open Plots 40,000 7,araj Housing I Open Plots 25,000 | 00.000 lUargalla Enclavc I Open Plots 5 5,000 65.000 Ntargalla Orchard I Open Plots 30.000 3 r.500 Gulbcrg Residencia Open Plots With Possession r 9,000 6.000 90,000 Open Plots Without Possession 5.000 Class tr Shopping center 35,000 Bahria Enclave Sector A.B,C 50,000 2 Sector C I ,F,G 40,000 Scctor G.FI.L.M 40,000 Bluq Area (Jinnah Avcnue) I Ground Floor Shop 100.000 ) Mezzaninc Floor (Flat/Offi ce) 4 | .667 l lst Floor (Flat) ll1ll 2nd Floor (FIat) J.'.JJ J 4 Othcr Floors 30,000 5 Blind Basement t6,667 Bluc .{rca (Fazal-c-Haq Road) Ground Floor Shop 50.000 Mezzanine Floor (Flat/Offi ce) 20.000 lst Floor (Flat) 18,000 2nd Floor (FIat) 18.000 4 Other Floors r6,000 5 Blind Basernent L,000 Nen Bluc Area (G-9/F-9,CE/F8)) I Apartmcnt/Flats ( Developed) 2 Ground Floor Shop 150.000 -

Mezzanine Floor (Flat/Otlice 3, I st Floor (Flat) 50.000 4 2nd Floor (F'lat) 50.000 Other Floors 10.000 6 Blind Ba-sement Agro/PoultryA'e g€table Farm (\'alue Per KanaU500 Square Yerds) ChakShahzad 12,000,000 2 larlai s,500,000 Naval Farms 6.500.000 CDA Orchard Schcmc 14,000,000 4 F&V Sihala Famrs 2.100.000 5 Gulberg Green With possession 16,000/Sq yd 8.000 100.000/Sq vd. 6 Gulberg Green Without possession 8.000 Industrial (Value Per Kanal) l-9 r l,000,000 2 t- 10 I 1,000,000 J Kahuta Trianglc 8,000,000 (Nluham Qureshi) Sccretary (Rules & SROs)