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Qanoon Digest

dated 16.04.2026 regarding Valuation of Immoveable Property, Islamabad

SRO 644(I)/2026Other

SRO 644(I)/2026 is an Income Tax SRO dated 16 April 2026, listed by FBR as "dated 16.04.2026 regarding Valuation of Immoveable Property, 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 16th April, 2026.

NOTIFICATION
(Income Tax)

S.R.O. 644(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. 163(I)/2026, dated 2nd February, 2026, and S.R.O. 332(I)/2026 dated 24th February, 2026, 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. 2500 per square foot if the superstructure is up to five years old; and

(b) Rs. 1200 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.

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) 21,000 - - -
2 Plot (Without possession) 10,500 - - -
3 Flats and Apartments (Residential) - 4,550 - -
4 Ground Shop - - - 10,111
5 Back Side Shop - - - 8,555
6 Basement Shop - - - 7,778
7 Other Floors Shop - - - 7,000
8 Blind Basement Shop - - - 2,722
9 Flat/Office (Commercial) - - - 6,222
C-14
1 - 21,000 - - -
C-15
1 - 17,500 - - -
C-16
1 - 14,000 - - -
D-12
1 Open Plot 91000 - -
2 Flats and Apartments (Residential) - 10,500 - -
3 Ground Shop - - - 17,500
4 Back Side Shop - - - 11,900
5 Basement Shop - - - 3,500
6 Other Floors Shop - - - 8,400
7 Blind Basement Shop - - - 2,100
8 Flat/Office (Commercial) - - - 9,100
D-13
1 Open Plot 11,200 - - -

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
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 39,200 - - -
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
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 - - - -

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
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 14,000 - - -
F-15 (Without Possession)
1 Open Plots 12,500
F-17 (Without Possession)
1 Open Plots 12,000
F-17
1 F-17 MPCHS 17,500 - 56,000 -
2 F-17 TNT 17,500 - 56,000 -
3 Flats and Apartments (Residential) - 5,250 - -
4 Ground Shop - - - 10,111
5 Back Side Shop - - - 8,555
6 Basement Shop - - - 7,778
7 Other Floors Shop - - - 7,000

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
8 Blind Basement Shop - - - 2,722
9 Flat/Office (Commercial) - - - 6,222
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
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 - - - -

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
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 - - -
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

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
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 - - -
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 70,000 - -
2 G-13 Life Style Residency - 5,600 - -
G-13 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 - - - 21,000
2 Back Side Shop - - -
3 Basement Shop - - - 9,100
4 Other Floors Shop - - - 7,700
5 Blind Basement Shop - - - 5,834
6 Flat/Office (Commercial) - - - 8,400
G-14
G-14/1 31,500 - -
G-14/2-3 35,000 - -
G-14/4 63,000 - -
Flat/Apartment - 5,600 - -
G-14 Markaz - - - -
1 Ground Shop - - - 21,000
2 Back Side Shop - - - -
3 Basement Shop - - - 9,800
4 Other Floors Shop - - - 7,700
5 Blind Basement Shop - - - 4,900
6 Flat/Office (Commercial) - - - 8,400
G-15
1 Open Plots 17,500 - -
2 Open Plots (without possession) 7,000
3 Flat/Apartment - 2,800 - -
G-15 Markaz - - -
1 Ground Shop - - - 17,889
2 Back Side Shop - - - -
3 Basement Shop - - - 7,778
4 Other Floors Shop - - - 5,833
5 Blind Basement Shop - - - 3,500
6 Flat/Office (Commercial) - - - 2,800
G-16
1 Open Plots 10,500 - -
2 Open Plots (without possession) 6,000
3 Flat/Apartment - 2,800 - -
G-17
1 Open Plots 17,500 - - -
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) - - -

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
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
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 28,000 - -
2 Apartment / Flat - - -
3 Fruit Vegetable Market I-11/3 & I-11/4 Timber Market - - 140,000 -
I-12 Non-Developed
1 Open Plots 31,250 -
I-14
1 Open Plots 28,000 - - -
I-15 Non-Developed
1 Open Plots 20,000 - - -
I-16
1 Open Plots 18,900 - - -
PAF Fazia Tarnol
1 Open Plots 17,500 - - -

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
Gandhara City
1 Open Plots 10,500 - - -
2 CDECHS E-16, E-17 10,500 - - -
Ghouri Town
1 Open Plots 20,000 - - -
- - -
Humak Town
1 Open Plots 3,500 - - -
Rawat
1 Open Plots 8,750 - - -
CDA Enclave
1 CDA Enclave-I 31,500 - - -
2 CDA Enclave-II 28,000 - - -
3 CDA Enclave-III 30,800 - - -
Margallah Town
1 Open Plots 38,500 - - -
Green Enclave
1 Open Plots 8,400 - - -
Chatta Bakhtawar Park Road
1 Open Plots 14,000 - - -
Chak Shahzad
1 Open Plots 35,000 - - -
Banigala
1 Open Plots 24,500 - - -
Lak View Street (Bani Gala)
1 Open Plots 35,000 - - -
Park View
1 Open Plots 24,500 49,000 -
2 Apartment / Flat 5,600
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 14,000 - 28,000 -
Jinnah Garden without possession
1 Open Plots 8,000 - - -
River Garden
1 Open Plots 14,000 - - -

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
Naval Anchorage
1 Open Plots with possession 17,000 - 11,710 -
2 Open Plots Without Possession 6,800 - 6,800 -
Zaraj Housing
1 Open Plots 17,500 - 70,000 -
Margalla Enclave
1 Open Plots 38,500 45,500
Margalla Orchard
1 Open Plots 21,000 22,050
Gulberg Residencia
1 Open Plots With Possession 13,300 4,200 63,000 -
2 Open Plots Without Possession 5,000 - - -
3 Class II Shopping center 24,500
Bahria Enclave
1 Sector A,B,C 35,000 - - -
2 Sector C1,F,G 28,000 - - -
3 Sector G,H,L,M 28,000 - - -
Blue Area (Jinnah Avenue)
1 Ground Floor Shop - - - 100,000
2 Mezzanine Floor (Flat/Office) - - - 41,667
3 1st Floor (Flat) - - - 33,333
4 2nd Floor (Flat) - - - 33,333
5 Other Floors - - - 30,000
6 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
4 2nd Floor (Flat) - - - 18,000
5 Other Floors - - - 16,000
6 Blind Basement - - - 8,000
New Blue Area (G-9/F-9,G8/F8))
1 Apartment/Flats (Developed) -
2 Ground Floor Shop - 105,000
3 Mezzanine Floor (Flat/Office) -
4 1st Floor (Flat) - 35,000
5 2nd Floor (Flat) - 35,000
6 Other Floors - 28,000
7 Blind Basement -

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
Agro/Poultry/Vegetable Farm (Value Per Kanal/500 Square Yards)
1 ChakShahzad 8,400,000 - - -
2 Tarlai 3,850,000 - - -
3 Naval Farms with possession 1,700,000 - - -
4 Naval Farms without possession 680,000
5 CDA Orchard Scheme 9,800,000 - - -
6 F&V Sihala Farms 1,470,000 - - -
7 Gulberg Green With possession 11,200/Sq yd. 5,600 70,000/Sq yd.
8 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 644(I)/2026, usually to amend or rescind it.

  • SRO 1335(I)/20267 August 2026Income Tax Property Valuation SRO 1335(I)/2026, dated 07.08.2026 to further amend SRO 644(I)/2026,dated 16.04.2026Amendments to earlier SROs

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  • SRO 399(I)/202414 March 2024Firms of chartered accountants registered with ICAP having a QCR rating "satisfactory" for certification u/s 100D (3)(e)(ii)(B) of Income Tax Ordinance, 2001
  • SRO 1588(I)/202321 November 2023Tax on Windfall Profits of Banks

All SROs on other

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