Transfer Fee
Federal Board of Revenue
Islamabad, the 2nd March, 2022
NOTIFICATION
(Income Tax)
S.R.O. 342(1)/2022.- 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. 1548(1)/2021, dated 1″ December 2021, the Federal Board of Revenue is pleased to determine the following fair market value of immoveable properties as specified in column (4) of the Table below in respect of areas of Islamabad as specified in columns (2) and (3) thereof, namely:-
TABLE ISLAMABAD
The value of residential and commercial superstructure shall be –
(a) Rs.2000 per square foot if the superstructure is upto five years old and
(b) Rs.1000 per square foot if the superstructure is more than five years old.
Valuation of Residential Immovable Property (Bahria Enclave)
| Sr. No. | Sector | Nature | Value per Square Yard (in Rs.) |
|---|---|---|---|
|
185 |
Sectors A, B & C Bahria Enclave |
Any Size |
40,000 |
|
186 |
Sectors C1, F, G |
Any Size |
35,000 |
|
187 |
Sector H, G, L, M
|
Any Size |
35,000 |
Valuation of Commercial Immovable Property (Bahria Enclave)
| Sr. No. | Sector | Nature | Value per Square Yard (in Rs.) |
|---|---|---|---|
|
188 |
Civic Zone |
Any Size |
60,000 |
Valuation of Commercial Immovable Property (Bahria Civic Centre and others)
| Sr. No. | Sector | Nature | Value per Square Yard (in Rs.) |
|---|---|---|---|
|
189 |
Ground Shop |
Any Size |
250,000 |
|
|
Basement |
Any Size |
150,000 |
|
|
1st Floor |
Any Size |
120,000 |
|
|
2nd Floor
|
Any Size |
80,000 |
Valuation rates of Commercial Properties, Bahria Enclave Islamabad for tax purposes issued by FBR w.e.f 1-jul-2023
| Sr No | Size | Sector | Square yard | FBR Evaluation Rate | Filer | Non Filer | |
|---|---|---|---|---|---|---|---|
|
|
|
|
|
|
3% |
SELLER (6%) |
PURCHASER (10.5%) |
|
1 |
4-M |
A |
100 |
6,000,000 |
180,000 |
360,000
|
630,000
|
|
2 |
5-M |
C |
133 |
8,000,000 |
240,000 |
480,000 |
840,000 |
|
|
|
C-2 |
133 |
8,000,000 |
240,000 |
480,000 |
840,000 |
|
|
|
N |
133 |
8,000,000 |
240,000 |
480,000 |
840,000 |
|
3 |
8-M |
A |
200 |
12,000,000 |
360,000 |
720,000 |
1,260,000 |
|
|
|
C-1 |
200 |
12,000,000 |
360,000 |
720,000 |
1,260,000 |
|
|
|
G,H,I |
200 |
12,000,000 |
360,000 |
720,000 |
1,260,000 |
|
4 |
1-K & ABOVE |
ANY |
1,000 |
60,000,000 |
1,800,000 |
3,600,000 |
6,300,000 |
Valuation rates of Residential Properties (HOUSES), Bahria Enclave Islamabad for tax purpose issued by FBR w.e.f 1-jul-2023
| Sr No | Size | Sector | DC RATE | FILLER TAX | Non Filer | |
|---|---|---|---|---|---|---|
|
|
|
|
|
|
SELLER 6% |
PURCHASER 10.5% |
|
1 |
5-M (130 Sq Yds) |
B,O |
7,540,000 |
226,200 |
452,400
|
791,700 |
|
|
|
F, F-1 |
6,890,000 |
206,700 |
413,400 |
791,700 |
|
|
|
G,H,I,N,P |
6,890,000 |
206,700 |
413,400 |
791,700 |
|
2 |
8-M (200 Sq Yds) |
B,O |
11,600,000 |
348,000 |
696,000 |
1,218,000 |
|
|
|
F, F-1 |
10,600,000 |
318,000 |
636,000 |
1,113,000 |
|
|
|
G,J,N,P,I |
10,600,000 |
318,000 |
636,000 |
1,113,000 |
|
3 |
10-M (272.22 Sq Yds) |
A, B |
15,788,760 |
473,663 |
947,326 |
1,657,820 |
|
|
|
F, F-1, C-1, C-2, C-3 |
14,427,660 |
432,830 |
865,660 |
1,514,904 |
|
|
|
G, M, N, J, K, I , P |
14,427,660 |
432,830 |
865,660 |
1,514,904 |
|
4 |
1-K (500 Sq Yds) |
A, B, C, E |
29,000,000 |
870,000 |
1,740,000 |
3,045,000 |
|
|
|
F, C-1, C-2, C-3 |
26,500,000 |
795,000 |
1,590,000 |
2,782,500 |
|
|
|
L, M, K |
26,500,000 |
795,000 |
1,590,000 |
2,782,500 |
|
5 |
2-K |
C |
58,000,000 |
1,740,000 |
3,480,000 |
6,090,000 |
|
|
|
C-1 |
53,000,000 |
1,590,000 |
3,180,000 |
5,565,000 |
|
6 |
4-K |
C |
116,000,000 |
3,480,000 |
6,960,000 |
12,180,000 |
Transfer For Bahria Enclave And Bahria Hills w.e.f 12-March-2024
PLOT TRANSFER FEE
| GENERAL TRANSFER FEE | NOMINEE TRANSFER FEE | DEATH TRANSFER FEE | |||
|---|---|---|---|---|---|
|
Plot Size |
Transfer Fee |
Plot Size |
Transfer Fee |
Plot Size |
Transfer Fee |
|
4-Kanal |
704,630 |
4-Kanal |
676,500 |
4-Kanal |
441,600 |
|
2-Kanal |
381,150 |
2-Kanal |
353,070 |
2-Kanal |
225,990 |
|
1-Kanal |
310,880 |
1-Kanal |
282,750 |
1-Kanal |
179,100 |
|
10-Marla |
184,320 |
10-Marla |
170,250 |
10-Marla |
104,100 |
|
8-Marla |
133,650 |
8-Marla |
119,630 |
8-Marla |
70,360 |
|
5-Marla |
91,500 |
5-Marla |
83,070 |
5-Marla |
51,600 |
HOUSE TRANSFER FEE
| GENERAL TRANSFER FEE | NOMINEE TRANSFER FEE | DEATH TRANSFER FEE | |||
|---|---|---|---|---|---|
|
Size |
Transfer Fee |
Size |
Transfer Fee |
Size |
Current Transfer Fee |
|
4-Kanal |
1,317,680 |
4-Kanal |
1,233,320 |
4-Kanal |
709,710 |
|
2-Kanal |
1,098,320 |
2-Kanal |
1,019,570 |
2-Kanal |
578,750 |
|
1-Kanal |
895,820 |
1-Kanal |
833,940 |
1-Kanal |
465,950 |
|
10-Marla |
558,320 |
10-Marla |
521,750 |
10-Marla |
293,450 |
|
8-Marla |
355,820 |
8-Marla |
305,190 |
8-Marla |
135,950 |
|
5-Marla |
319,250 |
5-Marla |
220,820 |
5-Marla |
79,710 |
APARTMENT TRANSFER FEE
| GENERAL TRANSFER FEE | NOMINEE TRANSFER FEE | DEATH TRANSFER FEE | |||
|---|---|---|---|---|---|
|
Size |
Transfer Fee |
Size |
Transfer Fee |
Size |
Transfer Fee |
|
Studio |
147,750 |
Studio |
108,380 |
Studio |
36,600 |
|
1-Bed |
201,150 |
1-Bed |
150,570 |
1-Bed |
64,730 |
|
2-Bed |
268,650 |
2-Bed |
184,320 |
2-Bed |
87,230 |
|
3-Bed |
353,070 |
3-Bed |
268,650 |
3-Bed |
143,490 |
COMMERCIAL TRANSFER FEE
| GENERAL TRANSFER FEE | NOMINEE TRANSFER FEE | DEATH TRANSFER FEE | |||
|---|---|---|---|---|---|
|
Size |
Transfer Fee |
Size |
Transfer Fee |
Size |
Current Transfer Fee |
|
8-Marla |
413,880 |
8-Marla |
400,950 |
8-Marla |
258,710 |
|
5-Marla |
323,630 |
5-Marla |
315,890 |
5-Marla |
205,430 |
|
4-Marla |
259,190 |
4-Marla |
254,020 |
4-Marla |
165,910 |