FBR Value vs DC Value vs Sale Price for Pakistan Property Tax
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The amount written in a sale agreement is not always the only value used for federal tax. Section 68 valuation rules can require an FBR-notified fair market value, with the relevant provincial DC value used where the federal notification does not apply. Keep the transaction value and official valuation source separate.
The section 68 hierarchy
FBR may notify fair market values for specified areas under section 68(4). Where FBR has not determined a value, section 68(5) deems the value fixed by the District Officer (Revenue), province or other stamp-duty authority to be fair market value. Section 68(6) says the section 37 consideration, section 236C consideration and section 236K value cannot be lower than that applicable fair market value.
How each calculation uses value
- Final CGT: gain begins with the higher tax consideration, then subtracts cost.
- Section 236C: seller advance tax is on gross consideration, subject to the fair-value floor.
- Section 236K: buyer advance tax is on fair market value.
Example
Contract price is PKR 20 million and applicable FBR value is PKR 24 million. For federal tax calculations covered by section 68(6), the tool should use no less than PKR 24 million. If no FBR value exists and the relevant DC/stamp value is PKR 22 million, the documented section 68(5) value may be the floor.
Input design requirement
Do not combine all values into one field. Ask separately for actual consideration, FBR-notified value and—only when needed—DC/provincial value. Let the user identify the source and effective date of the valuation. Show the selected value and reason in the result.
What this guide does not decide
Valuation notifications are location- and date-specific. The page should link to FBR’s current valuation resources rather than embed thousands of rates that will become stale. Disputes, mixed-use property, partial interests and non-arm’s-length transfers require professional review.
Use the selected value in the Capital Gains Tax Calculator and keep the supporting notification in the filing evidence checklist.
Primary sources
- FBR — Income Tax Ordinance, 2001, amended up to 30 June 2026 — sections 37, 38, 68, 76, 77, 159, 236C, 236K; First and Tenth Schedules.
- FBR — Finance Act 2026 — enacted 26 June 2026; effective amendments for FY 2026–27.
- FBR — Circular No. 02 of 2026–27 — FBR explanation of the Finance Act 2026 income-tax changes.
Source note: FBR law and official notices control. A calculator result is an estimate, not a tax assessment or legal opinion. Provincial stamp duty, CVT, registration fees and local levies are outside this federal CGT estimate.
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