FBR Property Value Guide | Punjab Registry Calculator

FBR property valuation is an important consideration when reviewing property transaction taxes. Use this guide to understand the basic concept and estimate your property registry expenses using our Punjab Property Registry Fee Calculator.

What Is FBR Property Value?

FBR property value generally refers to valuation rates notified by the Federal Board of Revenue for relevant tax purposes. The applicable rate can depend on location, property type, covered area and the relevant notification in force.

FBR valuation is different from market value and may also differ from the DC value used for certain local valuation purposes. Always identify the valuation applicable to the particular property and transaction.

Why Does FBR Property Value Matter?

Certain property transaction taxes may use a valuation basis prescribed under applicable tax law. The correct basis and rate can change with legislation, notifications, tax status and the facts of a transaction.

Buyers and sellers should check the relevant tax requirements before completing a sale or transfer. A calculator can help estimate expenses, but it does not replace an official tax assessment.

Important: Do not assume that one valuation or tax rate applies to every property transaction. Confirm current requirements with FBR or a qualified tax professional.

How to Use FBR Value in the Registry Fee Calculator

Follow these steps to estimate your property registry expenses:

Identify the applicable FBR valuation for your property.
Open the Punjab Property Registry Fee Calculator.
Enter the DC value and FBR value in their respective fields.
Select the applicable seller and buyer tax-status options.
Select the appropriate options and calculate estimated charges.
Review the estimated registry charges and combined tax totals.

The calculator uses its configured rates and calculation rules. Actual taxes and fees may differ according to applicable law, notifications, exemptions and transaction details.

How to Evaluate FBR Value for a Property Transfer

To identify the FBR value for a property transfer, first check whether an FBR valuation notification applies to the property's exact location and type. The value can vary by city, locality, property category and the unit used in the relevant notification.

Open the official FBR Property Valuation Notifications page.
Find the notification covering the relevant city or area and check its effective date.
Match the property category and unit shown in the notification.
Calculate the notified value using the correct rate and measurement.
Separately check the applicable Punjab DC valuation for stamp duty and other provincial registry charges.

Which value should be used? For buyer advance tax under Section 236K, use the fair market value determined under applicable provisions of the Income Tax Ordinance, including any relevant FBR valuation notification. Where no applicable FBR value has been notified, statutory rules may refer to the value adopted or assessed by the provincial authority for stamp-duty purposes. Do not automatically assume that FBR value, DC value and the agreed sale price are identical or that the highest figure applies in every case; check the rule applicable to the particular transfer.

Check Punjab DC valuation information for provincial valuation used in relevant stamp-duty matters.

FBR Property Values and Rates by Punjab District (2024–2026)

Search for your district below and visit the official Federal Board of Revenue (FBR) website to review the applicable property valuation notification and any subsequent amendments.

Search District

Sr. No.	District of Punjab	Rate Status (2024–2026)	Official FBR Website

Rate update information: Use the official FBR link for each district to confirm the latest applicable valuation notification and any amendments. The relevant notification date can differ by district.

FBR Tax Rates on Property Sale or Transfer (Tax Year 2026–2027)

Advance tax collected during a property transfer is generally covered by Section 236K for the buyer and Section 236C for the seller or transferor. Verify the current applicable rates and tax basis with FBR before completing a transaction.

1. Buyer tax — Section 236K

Section 236K tax is generally calculated on the fair market value of immovable property determined under applicable tax law.

Buyer status	Fair market value	Rate shown for reference
ATL (on Active Taxpayers' List)	All value bands	1.25%
Not on ATL	Up to Rs. 50 million	10.5%
Not on ATL	Above Rs. 50 million up to Rs. 100 million	14.5%
Not on ATL	Above Rs. 100 million	18.5%

2. Seller tax — Section 236C

Section 236C tax is generally calculated on the gross amount of consideration received by the seller or transferor.

Seller status	General rate shown for reference
ATL (on Active Taxpayers' List)	2.75%
Not on ATL	11.5%

Important: The figures above are included as reference information and must be verified against the current FBR rate card and applicable law. Section 236K and Section 236C use different tax bases. These taxes are separate from provincial stamp duty, registration charges and the seller's final capital-gains tax calculation. Exemptions or changes in law may affect a particular transfer.

Verify the current rates on the official FBR Withholding Tax Rate Card and check the relevant FBR property valuation notifications before completing a transaction.

Calculate Your Total Punjab Registry Expenses

👉 Avoid manual calculation mistakes: Use our tool to estimate Punjab taxes, registry expenses and duties based on the options selected in the calculator.

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Official Reference and Related Guides

For official information about federal tax rules and property valuation notifications, visit the Federal Board of Revenue website .

You can also read our related guides:

DC Property Value Guide Complete Property Registry Process in Punjab

For assistance with property registry documentation and related matters, visit our Contact Us page.