dated 16.04.2026 regarding Valuation of Immoveable Property, Islamabad

Government of Pakistan Revenue Division Federal Board of Revenue ***,*)t Islamabad. the l6th April, 2026. NOTIFICATION (Income Tax) S.RO. 644(D/2026.- ln exercise ofthe powers conferred by sub-section (4) ofsection 68 ofthe Income Tax Ordinance.200l (XLIX of 2001 ) and in supersession of its Notification No. S.R.O. I 63(l)/2026, dated 2nd Febr uary.2026, and S.R.O. 332(l)/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 oflslamabad as specified in column (2) thereof, namely:- 2. The value ofresidential and commercial superstructure shall be (a) Rs. 2500 per square foot ifthe superstructure is up to five years old; and (b) Rs. 1200 per square foot ifthe superstructure is more than five years old. 3. Valuation of Rural Areas of Islamabad Capital Teritory shall be taken as notified vide No. l-69ll( I 82)/DRA dated 0l -0?- 2025 by Additional Deputy Commissioner (Revenue)/ District Collector Islamabad. 4. In case ofconflict in rates ofa particular area the higher ofthe two values shall apply. TABLE Sr, NoDescription Residential open plots p€r Sq Yards Residential Built- up ApartmentiTlat per Sq foot Commercial built-up per Sq Root (l ) (2) (3) (1) (5) 6 I possession)PIotwith 21,000 PlotWithoutpossession) r0.500 Flats and Apartments (Residential) 4.550 4 Cround Shop l0,ltl Back Side Shop 8,s5 5 6 Basement Shop 7.778 7 Other Floors Shop 7,000 Blind Basement Shop 9 Flat/Olfi ce (Commercial) 6 ))) 21.000 17.500 l t4.000 Open Plot 91000 1 Flats and Apartments (Residential) 10.500 Ground Shop t7,500 l Back Side Shop I 1,900 5 Basement Shop 3,500 Other Floors Shop 8,400 Blind Basement Shop 2.100 8 Flat/Olllce(Commercial) 9. r00 D- l3 , Opqn flot I 1.200 I 1of11 Commercial open plot per Sq Yards B-17 8 c-14 c-15 c-16 D-t2 3 ls I lol lt

F.-7 225.000I Open Plot 100,000 Ground Shop 50.000Back Side Shop 28,000 Basement Shop 20.000 Other Floors Shopj r0.000 6 Blind Basement Shop 20,000 Flat/Offi ce (Commercial) E-11 70.000Open Plot E-1 I / l-2 r00,000Open Plot E-l l/3-4 Margalla Hills-l (Residenlial) Flats and Apartments E-l lr'2-3. r 0.000 Flats and Apartments (Others Ground Shop 20,000 Back Side Shop IJ.JJJ Basement Shop 5.000 Other Floors Shop8 3.000 Blind Basement Shop9 12.000 l0Flatioffice (Commercial) Ii-12 n Plot Kohsar Market Plot l I l9200 F-6/F-? includi 210,000 Markaz 100.000 Ground ShopI 80,000 Back Side Shop s6,000 Basement Shop 10,000 Other Floors Shop,t 18.000 Blind Basement Shop: i0,000 Flat/Offi ce (Commercial)6 Class-Il I Shopping Center 42.000 Ground ShopI 3 r,500 Back Side Shop2 t8.900 Basement Shop r5.750 Other Floors ShopI 8.,100 Blind Basement ShopJ r8.900 FlaVOffi ce (Commercial)6 200.000 I Open Plot 25.000 Flats and Apanments F-8 (Residential)l 3 s.000 Flats and Apartments Centaurus (Residential) Markaz 50.000 l Ground Shop I5,000 2 Back Side Shop 30.000 Basement Shop 12,000 Other Floors Shop4 5.333 )Blind Basement Shop t2.000 Flat/Oftice (Commercial) r00.000 Centaurus Shops1 Class-lll Shopping Center E E I 2of11 F-8 6 2 t; 4 7 I 2 l+ sl [o 7

Ground Sho 42.000 2 Back Side Shop i r.500 Basemenl Shop r8.900 l Other Floors Shop r5.750 Blind Basement Shop 8.,r00 Flat/Offi ce (Commercial) t8.900 F-10/F-l I t75,000Open Plot l-- l0 Open Plot F-lI 160.000 25.000 Flats and Apartments Sukh Cheyn (Residential) 22.s00 .1 Flats and Apartments Silver Oaks (Residential) 32.0005 Flats and Aparlments Garden (Residential) 12.5006 Flats and Apartments Park One (Residential) r2.s00 Flats and Apartments(Residential ) Others 7 Markaz 50.000I Ground Shop ,16.000 Back Side Shop 18.000Basement Shop r2,000Other Floors Shop'l 6,661Blind Basement Shop5 Flat/Offi ce (Commercial)6 Class-lll Shopping Center 25,200Ground Shop 21,0002 Back Side Shop Basement Shop t0,5004 Other Floors Shop 5.600Blind Basement Shop I 2.6006 FlaVOffi ce (Cornmercial) F-l{ (Non Possession) 25,000I Open Plots F- l5 (With Possession) r4.000Open Plots F-15 (Without Possession ) Open Plots 12.500 F-17 (Without Possession) r2.000I Open Plots F-t 7 17.500 56.000l F-17 MPCHS 17,500 s6.0002 F-17 TN'I' 5.25 0Flats and Apartments (Residential) t0.n 1.1 Ground Shop 8.5555 Back Side Shop 7,7'78Basement Shop 7.0007 Other Floors Shop I I 3of11 I 5 6 I I I tt.tq') ls I It,

8 Blind Basernent S 2.722 9 Flat/Offi ce (Comrnercial) l Flats and Apartments (Residential) 50.000 60.000Ground Shop 4s.000Back Side Shop 20.0004 Basement Shop 1s.0005 Other Floors Shop 8.000Blind Basemcnt Shop r 5.000Flat/Offi ce (Commercial) G-6 I t,-OlI-l I40.000 ) G-613-4 r80.000 I & TCenter/Abpara I Ground Shop 40.000 Back Side Shop 25.000 Basement Shop r2,000 4 Other Floors Shop r2,000 Blind Basement Shop 7,500 FlaVOffi ce (Commercial) 12.0006 Melodv G-6 Markaz 60,000Ground Shop 4s.0002 Back Side Shop 20.000Basemenl Shop l 5.000 ,1 Other Floors Shop 8.0005 Blind Basement Shop 6 FlatrOffi ce (Commercial) I 5,000 ClassJII Shopping Center I Ground Shop 25,000 ) Back Side Shop 22,000 Basement Shop I 1.000 ,lOther Floors Shop I r.000 5 Blind Basernent Shop 6.666 FlaVOffi ce (Commercial) 12.000 c-1 Open Plots / Apanment / Flat r20.000 10,000Ground Shop 28,000Back Side Shop r3,000Basement Shop Other Floors Shop | 0.000 Blind Basement Shop 6.000 Flat/Offi ce (Commercial ) 8.000 C-7 Markaz Ground Shop ,15.000 Back Side Shop 32,000 Basement Shop t6.000 .tOther Floors Shop 8.000 l Blind Basement Shop i2.000 FlaVOffi ce (Commercial) 8.000 Class-III Shoppins Center I I I I 4 ol 1,7 G-5 6 1 I lt & TCenter I: 6 Fr 2 ls lo lz Ir lo lq Ir

Ground Sho 25,000 2 Back Side Shop 22,000 Basement Shop 11,000 Other Floors Shop 11,000 Blind Basement Shop 6,666 Flat/Offi ce (Commercial) 8,000 G-8 120,000l Open Plots / Apartment / Flat I & T Center 29,400I Ground Shop 26,2502 Back Side Shop 12.600Basement Shop r 2,600I Other Floors Shop 6,3005 Blind Basement Shop 15,750Flat/Ofhce (Commercial)6 60,000I Ground Shop 30,000Back Side Shop t7,000Basement Shop r2,0004 Other Floors Shop 6,0005 Blind Basement Shop 12,0006 Flat/Offi ce (Commercial) Class-III Shopping Center 25,000I Cround Shop 22,0002 Back Side Shop 11,000Basement Shop 11,000Other Floors Shop 6,666)Blind Basement Shop 12,0006 Flat/Offi ce (Commercial) G-9 130.000I Open Plots / Apartment / Flat I & T Center 30,0001 Ground Shop 22.0002 Back Side Shop 11,000Basement Shop 1r,000Other Floors Shop4 6,666Blind Basement Shop 12.0006 FlatrOffi ce (Commercial) G-9 Markaz 60.000I Ground Shop 35,0002 Back Side Shop 16,000Basement Shop 11,0000ther Floors Shop4 6,0005 Blind Basernent Shop I2,0006 Flat/Offi ce (Commercial) Class-III Shopping Center 24,000Cround Shop1 Back Side Shop2 1r,000Basement Shop 10,0004 Other Floors Shop 4,0005 Blind Basement Shop r 3,0006 FlaVOffi ce (Commercial) I I I 5of11 I G-8 Markaz 4 l+ l5 lo 2 5 3

G-r 0 r25.000I Open Plots / Apartment / Flat Veranda Executive Heights 12,0002 I & T Cent€r 25,000Ground Shop 20,0002 Back Sjde Shop I1,000Basement Shop I 1,000Other Floors Shop4 6,6665 Blind Basement Shop 13,0006 Flat/Offi ce (Commercial) G-10 Markaz 45,000I Ground Shop 30,000Back Side Shop 15,000Basement Shop 10,0004 Other Floors Shop 6,6665 Blind Basement Shop 13,0006 Flat/Olfi ce (Commercial) Class-III Shopping Center 24,000l Ground Shop Back Side Shop I 1,000Basement Shop 10,0004 Other Floors Shop 4,1675 Blind Basement Shop 11,0006 FlatiOftice (Commercial) c-ll I Open Plots / Apartment / Flat 125,000 12,0002 Warda Hamna, Arch, Deans and I0l center apartments I & T Center 24,000I Ground Shop 20,0002 Back Side Shop 12.000Basement Shop I 1,0001 Other Floors Shop 6,6665 Blind Basement Shop 6 Flat/Offi ce (Commercial) 13,000 G-l I Markaz 1 Ground Shop 50,000 Back Side Shop Basement Shop 15,000 I1,000 j Blind Basement Shop 8,33 4 6 Flat/Offi ce (Commercial) 13.000 Class-III Shopping C€nter I Ground Shop 24,000 2 Back Side Shop Basement Shop 12,000 4 Other Floors Shop 1r,000 5 Blind Basement Shop 4,16'7 Flat/Offi ce (Commercial) 11,000 G-t3 l Open Plots 70,000 2 G- 13 Life Style Residency 5,600 G-13 Markaz I I I 6ol7t | + lother Floors Shop l6 I lz 3

Cround Sh 21.000 2 Back Side Shop 9.100Basement Shop 7.700.lOther Floors Shop s,834Blind Basement Shop 8.4006 Flat/Offi ce (Commercial) G-l,l G-r4/l 31,500 35.000G-t412-3 63,000c- I 4/.+ 5,600Flat/Apartment (i - l,l Ma rkaz 21,000Cround ShopI 2 Back Side Shop 9.800 Basement Shop '7,700 .1 Other Floors Shop 4.900Blind Basement Shop) 8..100Flat/Offi ce (Commercial)6 G-15 17,500I Open Plots 7.0001 Open Plots (without possession) 2.800J F lat/Apart ment G-I5 Markaz r7.889I Cround Shop 2 Back Side Shop 1,718 Basement Shop 5,83 3 Other Floors Shop4 l^500Blind Basement Shop5 2.800 Flat/Offi ce (Commercial)6 G-I6 r0,500 1 Open Plots 6,000Open Plots (without possession) 2.800Flat/Apartment G-17 t7.500Open Plots I-8 1,10.000I Open Plots r0.000) Apartment / Flat Other than l-8 Markaz I-8 Markaz 80.000 I Ground Shop 30.000 Back Side Shop 20,8i3 Basement Shop ri.800 Other Floors Shop 18.000 Blind Basement Shop r3.800 FlaVOffi ce (Comrnercial) Class-l II Shopping C€nter 16.000 Ground Shop t4.000 Back Side Shop2 6.944 Basement Shop 8.j i3.1 Other Floors Shop 2..718 Blind Basement Shop FlaVOflice (Commercial) I I I I I I I I 7of71 I 2 6 6 ls Ir 2 3l 4l ls I l:

t-9 I Open Plots 60.000 2 Apartment /' Flat l-9 Markaz 20.100I Ground Shop t8,0002 Back Side Shop I 0.81 IBasement Shop 8,33l4 Other Floors Shop 2,7785 Blind Basement Shop 8.3336 Flat/Offi ce (Commercial) Class-IIl Shopping Center I Ground Shop 16.000 2 Back Side Shop 14,000 Basement Shop 6.944 4 Other Floors Shop O,JJJ 5 Blind Basement Shop 2.778 6 Flat/Offi ce (Commercial) 9.266 I-10 I Open Plots 70,000 1 Apartmenl /' FlaI l-10 Markaz I Ground Shop 20.000 Back Side Shop 18.000 Basement Shop ll,lll .1 Other Floors Shop 5,5 56 Blind Basement Shop 8.3i3 FlaVOffi ce (Commercial) Class-Ill Shopping C€nter l Ground Shop 16,000 Back Side Shop 1,1,000 Basement Shop 6.944 Other Floors Shop 8.t 31 Blind Basement Shop 2,178 FlaVOffi ce (Commercial) 9.266 t-t I I Open Plots 28.000 2 Apartment / Flat Fruit Vegetable Market I-l l/3 & I- I l/4 Timber Market 1,10,000 I-12 Non-Developed I Open Plots i l,250 I-l{ I Open Plots 28,000 l-15 Non-Developed I Open Plots 20.000 I-16 1 Open Plots 18.900 PAF Fazia Tarnol I C)pen Plots 17,500 I I I 8of11 2 ls 6 2l l+ l5l lo

Gandhara City 1 Open Plots 10,500 2 CDECHS E.16. E-17 10,500 Ghouri Town I Open Plots 20,000 Humak Town i Open Plots 3,500 Rarvat I Open Plots 8,750 CDA Enclave 1 CDA Enclave-l 31,500 CDA EnclaveJI 28,000 J CDA Enclave-lll 30,800 Margallah Town I Open Plots 38,s00 Green Enclave I Open Plots 8,400 Chatta Bakhtawar Park Road I Open Plots 14,000 Chak Shahzad I Open Plots 35,000 Banigala Open Plots 24,500 Lak View Strcet (Bani Gala) I Open Plots 35,000 Park View I Open Plots 24,500 49,000 2 Apartment,i Flat 5,600 Pakistan Town l Open Plots 18,000 PWD Housing Soceity 3s,000I Open Plots Tarlai 1 Open Plots 15,000 Khanna l Open Plots 15,000 Jinnah Garden with possession l Open Plots 14,000 28,000 Jinnah Garden without possession l Open Plots 8.000 River Garden I Open Plots r4,000 I 9of11 2 I Ir I

11,71017.000Open Plots with possession 6.8006.8002 Open Plots Without Possession Zaraj Housing 70,00017,500I Open Plots Margalla Enclave 45.50038,s00Open Plots Marsalla Orchard 22,05021.000Open Plots GulbergResidencia 4.200 6:1.000r3,300Open Plots With Possession s,000Open Plots Without Possession 24,500Class tl Shoppjng center Bahria Enclave 35,000Sector A,B,C Sector C1,F,G 28.000 Sector G,H,L,M 28,000 Blue Area (Jinnah Avenue) I00000Cround FIoor Shop 41,667Mezzanine Floor (Flat/Offi ce) I st Floor (Flat) 2nd Floor (Flat) 30,000Other Floors 16.661Blind Basement Blue Area (Fazal-e-Haq Road) 50"000Ground Floor Shop 20,000Mezzanine Floor (Flat/Olfi ce) 18.000I st Floor (Flat) t8,0002nd Floor (Flat) 16,000Other Floors 8.000Blind Basement New Blue Area (G-9/F-9,G8/F8) Apartment/Flats (Developed) 105,000Ground Floor Shop Mezzanine Floor (F lat/Of'tice) 3s,0001st Floor (Flat) 35,0002nd Floor (Flat) 28,000Other Floom Blind Basement I I 2 2 1 5 6 2 4 5 6 2 4 5 6 7 10 of 11 Naval Anchorage Ir 1 I I I I I l

') 4 tl Agro/Poultesctable Farm (Value Per Kanal/500 Square Yards) 8.,100.000ChakShahzad 3.850,000Tarlai t,700,000Naval Farms with possession 680.000Naval Farms without possession 9.800.000CDA Orchard Scheme r,470,000F&V Sihala Farms 70.000/Sq yd5.600I I,200/Sq yd. Gulberg Green With SSCSSION SCSSIONGreen WithoutGul I-9 I ndustrialValue Per Kanal r r ,000,000 r 1.000.000I- t0 8.000.000Kahuta Triangle ( Muhammad nQu resh i) Secretary (Rules & SROs) 11 of 11 6 1 I - 8,000