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Qanoon Digest

Revision of Value of Immovable Properties of Islamabad

SRO 163(I)2026Property valuation

SRO 163(I)2026 is an Income Tax SRO dated 2 February 2026, listed by FBR as "REVISION OF VALUE OF IMMOVABLE PROPERTIES OF ISLAMABAD".

FBR publishes this SRO as scanned images, so the text below was transcribed by Qanoon Digest from the page images, with tables set out as tables. Check the official PDF before relying on any wording or figure.

Page 1

Government of Pakistan
Revenue Division
Federal Board of Revenue

Islamabad, the 02nd February, 2026.

NOTIFICATION

(Income Tax)

S.R.O. 163(I)/2026.- In exercise of the powers conferred by sub-section (4) of section 68 of the Income Tax Ordinance, 2001 (XLIX of 2001) and in supersession of its Notification No. S.R.O. 2392(I)/2025, dated 8th December, 2025, the Federal Board of Revenue is pleased to determine the following fair market values of immoveable properties as specified in columns (3), (4), (5) and (6) of the Table below in respect of areas of Islamabad as specified in column (2) thereof, namely:-

  1. The value of residential and commercial superstructure shall be -

(a) Rs. 3000 per square foot if the superstructure is up to five years old; and

(b) Rs. 1500 per square foot if the superstructure is more than five years old.

  1. Valuation of Rural Areas of Islamabad Capital Territory shall be taken as notified vide No.1-69/I(182)/DRA dated 01-07-2025 by Additional Deputy Commissioner (Revenue)/ District Collector Islamabad.

  2. In case of conflict in rates of a particular area the higher of the two values shall apply.

ISLAMABAD

TABLE

Sr. No Description Residential open plots per Sq Yards Residential Built-up Apartment/Flat per Sq foot Commercial open plot per Sq Yards Commercial built-up per Sq Foot
-1 -2 -3 -4 -5 -6
B-17
1 Plot (With possession) 30,000 - - -
2 Plot (Without possession) 15,000 - - -
3 Flats and Apartments (Residential) - 6,500 - -
4 Ground Shop - - - 14,444
5 Back Side Shop - - - 12,222
6 Basement Shop - - - 11,111
7 Other Floors Shop - - - 10,000
8 Blind Basement Shop - - - 3,889
9 Flat/Office (Commercial) - - - 8,889
C-14
1 - 30,000 - - -
C-15
1 - 25,000 - - -
C-16
1 - 20,000 - - -
D-12
1 Open Plot 130000 - -
2 Flats and Apartments (Residential) - 15,000 - -
3 Ground Shop - - - 25,000
4 Back Side Shop - - - 17,000
5 Basement Shop - - - 5,000
6 Other Floors Shop - - - 12,000
7 Blind Basement Shop - - - 3,000

Page 2

Sr. No Description Residential open plots per Sq Yards Residential Built-up Apartment/Flat per Sq foot Commercial open plot per Sq Yards Commercial built-up per Sq Foot
8 Flat/Office (Commercial) - - - 13,000
D-13
1 Open Plot 16,000 - - -
E-7
1 Open Plot 225,000 - - -
2 Ground Shop - - - 100,000
3 Back Side Shop - - - 50,000
4 Basement Shop - - - 28,000
5 Other Floors Shop - - - 20,000
6 Blind Basement Shop - - - 10,000
7 Flat/Office (Commercial) - - - 20,000
E-11
1 Open Plot E-11/1-2 70,000 - - -
2 Open Plot E-11/3-4 100,000 - - -
3 Flats and Apartments E-11/2-3, Margalla Hills-I (Residential) - - - -
4 Flats and Apartments (Others) - 10,000 - -
5 Ground Shop - - - 23,333
6 Back Side Shop - - - 20,000
7 Basement Shop - - - 13,333
8 Other Floors Shop - - - 5,000
9 Blind Basement Shop - - - 3,000
10 Flat/Office (Commercial) - - - 12,000
E-12
1 Open Plot 56,000 - - -
F-6/F-7 including Kohsar Market
1 Open Plot 210,000 - - -
Markaz
1 Ground Shop - - - 100,000
2 Back Side Shop - - - 80,000
3 Basement Shop - - - 56,000
4 Other Floors Shop - - - 40,000
5 Blind Basement Shop - - - 18,000
6 Flat/Office (Commercial) - - - 30,000
Class-III Shopping Center - - - -
1 Ground Shop - - - 42,000
2 Back Side Shop - - - 31,500
3 Basement Shop - - - 18,900
4 Other Floors Shop - - - 15,750
5 Blind Basement Shop - - - 8,400
6 Flat/Office (Commercial) - - - 18,900
F-8
1 Open Plot 200,000 - - -
2 Flats and Apartments F-8 (Residential) - 25,000 - -
3 Flats and Apartments Centaurus (Residential) - 35,000 - -
Markaz - - - -
1 Ground Shop - - - 50,000
2 Back Side Shop - - - 35,000
3 Basement Shop - - - 30,000

Page 3

Sr. No Description Residential open plots per Sq Yards Residential Built-up Apartment/Flat per Sq foot Commercial open plot per Sq Yards Commercial built-up per Sq Foot
4 Other Floors Shop - - - 12,000
5 Blind Basement Shop - - - 5,333
6 Flat/Office (Commercial) - - - 12,000
7 Centaurus Shops - - - 100,000
Class-III Shopping Center - - - -
1 Ground Shop - - - 42,000
2 Back Side Shop - - - 31,500
3 Basement Shop - - - 18,900
4 Other Floors Shop - - - 15,750
5 Blind Basement Shop - - - 8,400
6 Flat/Office (Commercial) - - - 18,900
F-10/F-11
1 Open Plot F-10 175,000 - -
2 Open Plot F-11 160,000
3 Flats and Apartments Sukh Cheyn (Residential) - 25,000 - -
4 Flats and Apartments Silver Oaks (Residential) - 22,500 - -
5 Flats and Apartments Garden (Residential) - 32,000 - -
6 Flats and Apartments Park One (Residential) - 22,500 - -
7 Flats and Apartments(Residential) Others - 12,500 - -
Markaz - - - -
1 Ground Shop - - - 50,000
2 Back Side Shop - - - 46,000
3 Basement Shop - - - 18,000
4 Other Floors Shop - - - 12,000
5 Blind Basement Shop - - - 6,667
6 Flat/Office (Commercial) - - - 13,333
Class-III Shopping Center - - - -
1 Ground Shop - - - 25,200
2 Back Side Shop - - - 21,000
3 Basement Shop - - - 11,199
4 Other Floors Shop - - - 10,500
5 Blind Basement Shop - - - 5,600
6 Flat/Office (Commercial) 12,600
F-14 (Non Possession)
1 Open Plots 25,000 - - -
F-15 (With Possession)
1 Open Plots 20,000 - - -
F-15 (Without Possession)
1 Open Plots 12,500
F-17 (Without Possession)
1 Open Plots 12,000

Page 4

Sr. No Description Residential open plots per Sq Yards Residential Built-up Apartment/Flat per Sq foot Commercial open plot per Sq Yards Commercial built-up per Sq Foot
F-17
1 F-17 MPCHS 25,000 - 80,000 -
2 F-17 TNT 25,000 - 80,000 -
3 Flats and Apartments (Residential) - 7,500 - -
4 Ground Shop - - - 14,444
5 Back Side Shop - - - 12,222
6 Basement Shop - - - 11,111
7 Other Floors Shop - - - 10,000
8 Blind Basement Shop - - - 3,889
9 Flat/Office (Commercial) - - - 8,889
G-5
1 Flats and Apartments (Residential) - 50,000 - -
2 Ground Shop - - - 60,000
3 Back Side Shop - - - 45,000
4 Basement Shop - - - 20,000
5 Other Floors Shop - - - 15,000
6 Blind Basement Shop - - - 8,000
7 Flat/Office (Commercial) - - - 15,000
G-6
1 G-6/1-2 140,000 - - -
2 G-6/3-4 180,000 - -
I & T Center / Abpara - - - -
1 Ground Shop - - - 40,000
2 Back Side Shop - - - 25,000
3 Basement Shop - - - 12,000
4 Other Floors Shop - - - 12,000
5 Blind Basement Shop - - - 7,500
6 Flat/Office (Commercial) - - - 12,000
Melody G-6 Markaz - - -
1 Ground Shop - - - 60,000
2 Back Side Shop - - - 45,000
3 Basement Shop - - - 20,000
4 Other Floors Shop - - - 15,000
5 Blind Basement Shop - - - 8,000
6 Flat/Office (Commercial) - - - 15,000
Class-III Shopping Center - - - -
1 Ground Shop - - - 25,000
2 Back Side Shop - - - 22,000
3 Basement Shop - - - 11,000
4 Other Floors Shop - - - 11,000
5 Blind Basement Shop - - - 6,666
6 Flat/Office (Commercial) - - - 12,000
- - -
G-7
1 Open Plots / Apartment / Flat 120,000 - - -
I & T Center - - -
1 Ground Shop - - - 30,000
2 Back Side Shop - - - 28,000
3 Basement Shop - - - 13,000

Page 5

Sr. No Description Residential open plots per Sq Yards Residential Built-up Apartment/Flat per Sq foot Commercial open plot per Sq Yards Commercial built-up per Sq Foot
4 Other Floors Shop - - - 10,000
5 Blind Basement Shop - - - 6,000
6 Flat/Office (Commercial) - - - 8,000
G-7 Markaz
1 Ground Shop - - - 45,000
2 Back Side Shop - - - 32,000
3 Basement Shop - - - 16,000
4 Other Floors Shop - - - 8,000
5 Blind Basement Shop - - - 12,000
6 Flat/Office (Commercial) - - - 8,000
Class-III Shopping Center - - - -
1 Ground Shop - - - 25,000
2 Back Side Shop - - - 22,000
3 Basement Shop - - - 11,000
4 Other Floors Shop - - - 11,000
5 Blind Basement Shop - - - 6,666
6 Flat/Office (Commercial) - - - 8,000
G-8
1 Open Plots / Apartment / Flat 120,000 - -
I & T Center - - -
1 Ground Shop - - - 29,400
2 Back Side Shop - - - 26,250
3 Basement Shop - - - 12,600
4 Other Floors Shop - - - 12,600
5 Blind Basement Shop - - - 6,300
6 Flat/Office (Commercial) - - - 15,750
G-8 Markaz - - -
1 Ground Shop - - - 60,000
2 Back Side Shop - - - 30,000
3 Basement Shop - - - 17,000
4 Other Floors Shop - - - 12,000
5 Blind Basement Shop - - - 6,000
6 Flat/Office (Commercial) - - - 12,000
Class-III Shopping Center - - -
1 Ground Shop - - - 25,000
2 Back Side Shop - - - 22,000
3 Basement Shop - - - 11,000
4 Other Floors Shop - - - 11,000
5 Blind Basement Shop - - - 6,666
6 Flat/Office (Commercial) - - - 12,000
G-9
1 Open Plots / Apartment / Flat 130,000 - - -
I & T Center - - - -
1 Ground Shop - - - 30,000
2 Back Side Shop - - - 22,000
3 Basement Shop - - - 11,000
4 Other Floors Shop - - - 11,000
5 Blind Basement Shop - - - 6,666
6 Flat/Office (Commercial) - - - 12,000
G-9 Markaz - - -

Page 6

Sr. No Description Residential open plots per Sq Yards Residential Built-up Apartment/Flat per Sq foot Commercial open plot per Sq Yards Commercial built-up per Sq Foot
1 Ground Shop - - - 60,000
2 Back Side Shop - - - 35,000
3 Basement Shop - - - 16,000
4 Other Floors Shop - - - 11,000
5 Blind Basement Shop - - - 6,000
6 Flat/Office (Commercial) - - - 12,000
Class-III Shopping Center - - - -
1 Ground Shop - - - 24,000
2 Back Side Shop - - - -
3 Basement Shop - - - 11,000
4 Other Floors Shop - - - 10,000
5 Blind Basement Shop - - - 4,000
6 Flat/Office (Commercial) - - - 13,000
G-10
1 Open Plots / Apartment / Flat 125,000 - - -
2 Veranda Executive Heights - 12,000 - -
I & T Center - - -
1 Ground Shop - - - 25,000
2 Back Side Shop - - - 20,000
3 Basement Shop - - - 11,000
4 Other Floors Shop - - - 11,000
5 Blind Basement Shop - - - 6,666
6 Flat/Office (Commercial) - - - 13,000
G-10 Markaz - - - -
1 Ground Shop - - - 45,000
2 Back Side Shop - - - 30,000
3 Basement Shop - - - 15,000
4 Other Floors Shop - - - 10,000
5 Blind Basement Shop - - - 6,666
6 Flat/Office (Commercial) - - - 13,000
Class-III Shopping Center - - -
1 Ground Shop - - - 24,000
2 Back Side Shop - - - -
3 Basement Shop - - - 11,000
4 Other Floors Shop - - - 10,000
5 Blind Basement Shop - - - 4,167
6 Flat/Office (Commercial) - - - 11,000
G-11
1 Open Plots / Apartment / Flat 125,000 - - -
2 Warda Hamna, Arch, Deans and 101 center apartments - 12,000 - -
I & T Center - - - -
1 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 Flat/Office (Commercial) - - - 13,000
G-11 Markaz - - -

Page 7

Sr. No Description Residential open plots per Sq Yards Residential Built-up Apartment/Flat per Sq foot Commercial open plot per Sq Yards Commercial built-up per Sq Foot
1 Ground Shop - - - 50,000
2 Back Side Shop - - -
3 Basement Shop - - - 15,000
4 Other Floors Shop - - - 11,000
5 Blind Basement Shop - - - 8,334
6 Flat/Office (Commercial) - - - 13,000
Class-III Shopping Center - - -
1 Ground Shop - - - 24,000
2 Back Side Shop - - -
3 Basement Shop - - - 12,000
4 Other Floors Shop - - - 11,000
5 Blind Basement Shop - - - 4,167
6 Flat/Office (Commercial) - - - 11,000
G-13
1 Open Plots 100,000 - -
2 G-13 Life Style Residency - 8,000 - -
G-13 Markaz - - -
1 Ground Shop - - - 30,000
2 Back Side Shop - - -
3 Basement Shop - - - 13,000
4 Other Floors Shop - - - 11,000
5 Blind Basement Shop - - - 8,334
6 Flat/Office (Commercial) - - - 12,000
G-14
G-14/1 45,000 - -
G-14/2-3 50,000 - -
G-14/4 90,000 - -
Flat/Apartment - 8,000 - -
G-14 Markaz - - - -
1 Ground Shop - - - 30,000
2 Back Side Shop - - -
3 Basement Shop - - - 14,000
4 Other Floors Shop - - - 11,000
5 Blind Basement Shop - - - 7,000
6 Flat/Office (Commercial) - - - 12,000
G-15
1 Open Plots 25,000 - -
2 Open Plots (without possession) 10,000
3 Flat/Apartment - 4,000 - -
G-15 Markaz - - -
1 Ground Shop - - - 25,556
2 Back Side Shop - - -
3 Basement Shop - - - 11,111
4 Other Floors Shop - - - 8,333
5 Blind Basement Shop - - - 5,000
6 Flat/Office (Commercial) - - - 4,000
G-16
1 Open Plots 15,000 - -
2 Open Plots (without possession) 6,000
3 Flat/Apartment - 4,000 - -

Page 8

Sr. No Description Residential open plots per Sq Yards Residential Built-up Apartment/Flat per Sq foot Commercial open plot per Sq Yards Commercial built-up per Sq Foot
G-17
1 Open Plots 25,000 - - -
I-8
1 Open Plots 140,000 - -
2 Apartment / Flat Other than I-8 Markaz - 10,000 - -
I-8 Markaz - - -
1 Ground Shop - - - 80,000
2 Back Side Shop - - - 30,000
3 Basement Shop - - - 20,833
4 Other Floors Shop - - - 13,800
5 Blind Basement Shop - - - 18,000
6 Flat/Office (Commercial) - - - 13,800
Class-III Shopping Center - - -
1 Ground Shop - - - 16,000
2 Back Side Shop - - - 14,000
3 Basement Shop - - - 6,944
4 Other Floors Shop - - - 8,333
5 Blind Basement Shop - - - 2,778
6 Flat/Office (Commercial) - - -
I-9
1 Open Plots 60,000 - -
2 Apartment / Flat - - - -
I-9 Markaz - - -
1 Ground Shop - - - 20,100
2 Back Side Shop - - - 18,000
3 Basement Shop - - - 10,811
4 Other Floors Shop - - - 8,333
5 Blind Basement Shop - - - 2,778
6 Flat/Office (Commercial) - - - 8,333
Class-III Shopping Center - - - -
1 Ground Shop - - - 16,000
2 Back Side Shop - - - 14,000
3 Basement Shop - - - 6,944
4 Other Floors Shop - - - 8,333
5 Blind Basement Shop - - - 2,778
6 Flat/Office (Commercial) - - - 9,266
I-10
1 Open Plots 70,000 - -
2 Apartment / Flat - - - -
I-10 Markaz - - -
1 Ground Shop - - - 20,000
2 Back Side Shop - - - 18,000
3 Basement Shop - - - 11,111
4 Other Floors Shop - - - 5,556
5 Blind Basement Shop - - - 8,333
6 Flat/Office (Commercial) - - - 7,722
Class-III Shopping Center - - -
1 Ground Shop - - - 16,000
2 Back Side Shop - - - 14,000

Page 9

Sr. No Description Residential open plots per Sq Yards Residential Built-up Apartment/Flat per Sq foot Commercial open plot per Sq Yards Commercial built-up per Sq Foot
3 Basement Shop - - - 6,944
4 Other Floors Shop - - - 8,333
5 Blind Basement Shop - - - 2,778
6 Flat/Office (Commercial) - - - 9,266
I-11
1 Open Plots 40,000 - -
2 Apartment / Flat - - -
Fruit Vegetable Market I-11/3 & I-11/4 Timber Market - - 200,000 -
I-12 Non-Developed
Open Plots 31,250 -
I-14
1 Open Plots 40,000 - - -
I-15 Non-Developed
1 Open Plots 20,000 - - -
I-16
1 Open Plots 27,000 - - -
PAF Fazia Tarnol
1 Open Plots 25,000 - - -
Gandhara City
1 Open Plots 15,000 - - -
2 CDECHS E-16, E-17 15,000 - - -
Ghouri Town
1 Open Plots 20,000 - - -
- - -
Humak Town
1 Open Plots 5,000 - - -
Rawat
1 Open Plots 12,500 - - -
CDA Enclave
1 CDA Enclave-I 45,000 - - -
2 CDA Enclave-II 40,000 - - -
3 CDA Enclave-III 44,000 - - -
Margallah Town
1 Open Plots 55,000 - - -
Green Enclave
1 Open Plots 12,000 - - -
Chatta Bakhtawar Park Road
1 Open Plots 20,000 - - -
Chak Shahzad
1 Open Plots 50,000 - - -
Banigala
1 Open Plots 35,000 - - -
Lak View Street (Bani Gala)
1 Open Plots 50,000 - - -
Park View
1 Open Plots 35,000 70,000 -
2 Apartment / Flat 8,000

Page 10

Sr. No Description Residential open plots per Sq Yards Residential Built-up Apartment/Flat per Sq foot Commercial open plot per Sq Yards Commercial built-up per Sq Foot
Pakistan Town
1 Open Plots 18,000 - -
PWD Housing Soceity
1 Open Plots 35,000 - -
Tarlai
1 Open Plots 15,000 - - -
Khanna
1 Open Plots 15,000 - - -
Jinnah Garden with possession
1 Open Plots 20,000 - 40,000 -
Jinnah Garden without possession
1 Open Plots 8,000 - - -
River Garden
1 Open Plots 20,000 - - -
Naval Anchorage
1 Open Plots 40,000 - - -
Zaraj Housing
1 Open Plots 25,000 - 100,000 -
Margalla Enclave
1 Open Plots 55,000 65,000
Margalla Orchard
1 Open Plots 30,000 31,500
Gulberg Residencia
1 Open Plots With Possession 19,000 6,000 90,000 -
2 Open Plots Without Possession 5,000 - - -
3 Class II Shopping center 35,000
Bahria Enclave
1 Sector A,B,C 50,000 - - -
2 Sector C1,F,G 40,000 - - -
3 Sector G,H,L,M 40,000 - - -
Blue Area (Jinnah Avenue)
1 Ground Floor Shop - - - 100,000
2 Mezzanine Floor (Flat/Office) - - - 41,667
3 1st Floor (Flat) - - - 33,333
2 2nd Floor (Flat) - - - 33,333
4 Other Floors - - - 30,000
5 Blind Basement - - - 16,667
Blue Area (Fazal-e-Haq Road)
1 Ground Floor Shop - - - 50,000
2 Mezzanine Floor (Flat/Office) - - - 20,000
3 1st Floor (Flat) - - - 18,000
2 2nd Floor (Flat) - - - 18,000
4 Other Floors - - - 16,000
5 Blind Basement - - - 8,000
New Blue Area (G-9/F-9,G8/F8))
1 Apartment/Flats (Developed) -
2 Ground Floor Shop - 150,000

Page 11

Sr. No Description Residential open plots per Sq Yards Residential Built-up Apartment/Flat per Sq foot Commercial open plot per Sq Yards Commercial built-up per Sq Foot
3 Mezzanine Floor (Flat/Office) -
2 1st Floor (Flat) - 50,000
4 2nd Floor (Flat) - 50,000
5 Other Floors - 40,000
6 Blind Basement -
Agro/Poultry/Vegetable Farm (Value Per Kanal/500 Square Yards)
1 ChakShahzad 12,000,000 - - -
2 Tarlai 5,500,000 - - -
3 Naval Farms 6,500,000 - - -
2 CDA Orchard Scheme 14,000,000 - - -
4 F&V Sihala Farms 2,100,000 - - -
5 Gulberg Green With possession 16,000/Sq yd. 8,000 100,000/Sq yd.
6 Gulberg Green Without possession 8,000
Industrial (Value Per Kanal)
1 I-9 11,000,000 - - -
2 I-10 11,000,000 - - -
3 Kahuta Triangle 8,000,000 - - -

[File No. 2(15)R&S/2024]

(Muhammad Amin Qureshi)
Secretary (Rules & SROs)

Which later SROs refer to this one?

SROs whose FBR title names SRO 163(I)2026, usually to amend or rescind it.

  • SRO 332(I)/202624 February 2026Amendments in Notification No. S.R.O 163(l)/2026 dated 02-02-2026Amendments to earlier SROs

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  • SRO 876(I)/202619 May 2026dated 19.05.2026 Regarding Valuation of Immovable Property, Lahore
  • SRO 662(I)/202622 April 2026dated 22.04.2026 Regarding Valuation of Immovable Property, Sialkot
  • SRO 651(I)/202621 April 2026dated 21.04.2026 Regarding Valuation of Immovable Property, Faisalabad
  • SRO 653(I)/202621 April 2026dated 21.04.2026 Regarding Valuation of Immovable Property, Gujranwala
  • SRO 652(I)/202621 April 2026dated 21.04.2026 Regarding Valuation of Immovable Property, Bahawalpur
  • SRO 650(I)/202621 April 2026dated 21.04.2026 Regarding Valuation of Immovable Property, Multan

All SROs on property valuation

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