featured_mode: card | illustrationFBR's Lahore valuation table, notified under section 68(4) of the Income Tax Ordinance through SRO 1722(I)/2024 and amended for Nishtar Town by SRO 876(I)/2026, sets a minimum per-marla land value and per-square-foot building value on which 236K and 236C advance tax is calculated.
The FBR valuation table for Lahore is the government's minimum price list for property, used to work out federal advance tax when you buy or sell. The current base table is SRO 1722(I)/2024 dated 29 October 2024, with a May 2026 amendment for Nishtar Town that covers several DHA phases.
Rates are given per marla for open plots and per square foot for constructed area. Johar Town residential plots, for example, are valued at Rs1,570,600 per marla.
What the FBR valuation table is
Section 68 of the Income Tax Ordinance, 2001 lets FBR notify the fair market value of immovable property in each city. Sub-section (4) is the legal basis for the Lahore table, as stated in the SRO itself.
The table matters because two taxes run off it. Buyers pay 236K on fair market value, and sellers pay 236C on the sale consideration, under FBR's Withholding Tax Rate Card. If you declare a price lower than the FBR value, the FBR value is the figure tax offices work from.
It is not the same as the DC (Deputy Commissioner) valuation table. The DC table is a provincial list used for stamp duty, and the Punjab e-Stamping system has it built in. A single sale can therefore be valued twice: once by FBR for income tax, once by the district for stamp duty.
The current Lahore notifications
FBR's property valuation page for Lahore lists two live notifications.
| Notification | Date | What it does |
|---|---|---|
| SRO 1722(I)/2024 | 29 October 2024 | Revises values for Lahore; supersedes SRO 2300(I)/2022 of 27 December 2022 |
| SRO 876(I)/2026 | 19 May 2026 | Amends rates in Nishtar Town, including DHA phases VI to XIII and a new entry for One Central DHA |
The 2024 SRO's Table-I covers residential and commercial areas across Allama Iqbal Town, Aziz Bhatti Town, Data Gunj Buksh Town, Gulberg Town and Samanabad Town, with 661 serial entries. Table-II covers industrial areas.
Other Punjab cities had targeted revisions in April 2026. Multan, Faisalabad, Bahawalpur, Gujranwala and Sialkot got new SROs (650 to 662 of 2026) effective 22 April 2026, ProPakistani reported. That report did not mention Lahore.
Sample Lahore rates from SRO 1722(I)/2024
These figures come directly from the 2024 notification. Open plot rates are per marla; built-up rates are per square foot of covered area.
| Town | Locality | Residential plot (Rs/marla) | Residential built-up (Rs/sq ft) | Commercial plot (Rs/marla) | Commercial built-up (Rs/sq ft) |
|---|---|---|---|---|---|
| Allama Iqbal | Johar Town | 1,570,600 | 2,000 | 3,114,800 | 2,500 |
| Allama Iqbal | Johar Town main roads | 1,930,600 | 2,000 | 4,039,800 | 2,500 |
| Allama Iqbal | Bahria Town | 1,350,600 | 2,000 | 4,704,800 | 2,500 |
| Allama Iqbal | Valencia Town (Pakistan Expatriates Coop) | 1,290,600 | 2,000 | 3,211,760 | 2,500 |
| Allama Iqbal | Wapda Town | 1,155,600 | 2,000 | 2,676,470 | 2,500 |
| Allama Iqbal | Township Scheme | 1,150,600 | 2,000 | 2,270,580 | 2,500 |
| Allama Iqbal | Abdalian Coop Society | 1,407,800 | 2,000 | 3,323,520 | 2,500 |
| Gulberg | Gulberg main double roads | 2,904,400 | 1,700 | 6,450,300 | 2,300 |
| Gulberg | Garden Town blocks | 1,629,400 | 1,700 | 4,280,300 | 2,300 |
| Gulberg | Garden Town Main Boulevard (Kalma Chowk to Y Junction) | 3,164,400 | 1,700 | 4,882,350 | 2,300 |
| Gulberg | Faisal Town | 1,589,400 | 1,700 | 4,145,300 | 2,300 |
| Gulberg | Model Town (old) | 1,619,400 | 1,700 | 3,205,880 | 2,300 |
| Gulberg | Model Town Extension | 1,114,400 | 1,700 | 3,252,100 | 2,300 |
| Aziz Bhatti | Askari-IX | 1,330,500 | 1,700 | 2,214,800 | 2,200 |
| Aziz Bhatti | Askari-XI | 800,000 | 1,700 | 1,234,800 | 2,200 |
| Aziz Bhatti | Cantonment roads | 2,410,500 | 1,700 | 5,182,350 | 2,200 |
| Data Gunj Buksh | Mall Road (PMG Chowk to Canal) | 2,860,500 | 1,500 | 13,647,050 | 1,800 |
| Samanabad | Gulshan-e-Ravi (all blocks) | 1,504,400 | 1,800 | 4,107,470 | 2,100 |
| Samanabad | Inder Nagar | 899,400 | 1,800 | 2,482,050 | 2,100 |
Some rows in the SRO leave a column blank or show a dash, which means no rate is listed for that category. Check the original PDF for your exact block before filing.
DHA Lahore rates after the May 2026 amendment
DHA's newer phases fall in Nishtar Town for valuation purposes. SRO 876(I)/2026 of 19 May 2026 revised values there, pkrevenue reported. It covers residential and commercial open plots and super structures in DHA Phases VI, VII, VIII, IX (Prism), X, XI (Rahbar), XII (EME Sector) and XIII (Ex-DHA City).
| Locality | Category | Rate (Rs/marla) |
|---|---|---|
| DHA Phase VI (excluding C, M, N blocks) | Residential open plot | 1,132,460 |
| DHA Phase VI (excluding C, M, N blocks) | Commercial open plot | 1,182,410 |
| DHA Phase VIII | Commercial broadway | 4,988,970 |
| DHA Phase IX Prism (excluding A, P, Q, J) | Residential plot | 453,460 |
| One Central DHA (new entry) | Residential open plot | 760,000 |
| One Central DHA (new entry) | Commercial open plot | 1,100,000 |
The report gave these as examples. Rates for other DHA phases and blocks are in the SRO itself, available from FBR's valuation page.
How to read the table for your property
- Find the town. Lahore is split by administrative towns (Allama Iqbal, Gulberg, Aziz Bhatti, Nishtar and others). Your society sits under one of them.
- Find the locality row. Some areas have separate rows for main roads and inner blocks. Johar Town main roads carry Rs360,000 more per marla than inner Johar Town.
- Pick the right column. Use the residential or commercial column according to the property's approved use, not how it is being used.
- Calculate land value. Multiply the per-marla rate by your plot size in marla.
- Add the building. For a house or shop, multiply the covered area in square feet by the built-up rate, and add it to land value.
- Compare with your price. Tax is worked out on the higher figure.
A marla is not the same size in every Lahore scheme. Confirm with your society or the allotment letter what square-foot basis your plot size uses before you multiply.
Worked examples with 2026-27 tax rates
The examples below use the filer rates of 1.25% (236K) and 2.75% (236C), and the non-filer buyer rate of 10.5% up to Rs50 million, from the FBR rate card.
10-marla plot, Johar Town (inner blocks) - FBR value: 10 × Rs1,570,600 = Rs15,706,000 - Buyer 236K (filer): Rs196,325 - Seller 236C (filer): Rs431,915 - Buyer 236K (non-filer): Rs1,649,130
1-kanal (20-marla) residential plot, DHA Phase VI - FBR value: 20 × Rs1,132,460 = Rs22,649,200 - Buyer 236K (filer): Rs283,115 - Seller 236C (filer): Rs622,853 - Buyer 236K (non-filer): Rs2,378,166
10-marla house, Johar Town, 4,000 sq ft covered - Land: Rs15,706,000 - Building: 4,000 × Rs2,000 = Rs8,000,000 - FBR value: Rs23,706,000 - Buyer 236K (filer): Rs296,325 - Seller 236C (filer): Rs651,915
If the agreed price is higher than these figures, tax is charged on the agreed price instead. The covered-area figure here is an assumption for illustration; use the approved map's figure for your house.
FBR value vs DC rate vs market price
| Value | Set by | Used for | Where to find it |
|---|---|---|---|
| FBR valuation | Federal Board of Revenue (section 68) | 236K, 236C, capital gains | FBR website, SRO PDFs |
| DC rate | District Collector / Punjab Board of Revenue | Stamp duty, registration | Built into Punjab e-stamp system |
| Market price | Buyer and seller | The deal itself | Your sale agreement |
When the DC value is higher than the market value, stamp duty is charged on the DC value, Pakistan Observer noted in its July 2026 explainer. The same logic applies to the FBR table for federal taxes.
Common mistakes with valuation tables
- Using the 2022 table. SRO 2300(I)/2022 was superseded in October 2024. Old printouts still circulate among deed writers.
- Missing the 2026 DHA change. If you are buying in DHA Phases VI to XIII, check SRO 876(I)/2026, not just the 2024 table.
- Using residential rates for a commercial file. Commercial plot rates in Gulberg main roads are more than double residential rates.
- Ignoring main-road rows. Garden Town Main Boulevard is valued at nearly twice the inner Garden Town blocks.
- Forgetting covered area. For houses, leaving out the built-up portion understates the FBR value and leads to a mismatch at the tax office.
This guide is general information; confirm current rates with FBR/the bank/a lawyer before you pay.
Sources
- FBR: SRO 1722(I)/2024, revision of value of immovable properties of Lahore — legal basis, units and locality rates
- FBR: Property valuation, Lahore — list of current Lahore notifications
- FBR Withholding Tax Rate Card, updated to 30 June 2026 — 236K and 236C rates used in examples
- pkrevenue: FBR revises property valuation tables for Nishtar Town Lahore — SRO 876(I)/2026 DHA rates
- ProPakistani: FBR reduces property valuation rates in five cities of Punjab — April 2026 SROs for other cities
- PITB: e-Stamping — DC tables built into e-stamp system
- Pakistan Observer: FBR tax for buyers, sellers at DC rate — DC value used when higher than market value