01What FBR changed on 7 August 2026
S.R.O. 1335(I)/2026 amends the Islamabad immovable-property valuation notification issued on 16 April 2026. It adds a new Category C entry for shops and commercial flats/offices in the Class-III Shopping Center at E-8 (Naval Headquarters), Islamabad. The amendment is narrow: it does not replace the complete Islamabad valuation schedule.
02Official E-8 commercial valuation rates
The notified values are stated per square foot. Buyers and sellers should first confirm the property's exact category, floor, covered area and whether the unit matches the location described in the SRO.
- Ground-floor shop: PKR 25,000 per sq ft
- Back-side shop: PKR 22,000 per sq ft
- Basement shop: PKR 11,000 per sq ft
- Shop on other floors: PKR 11,000 per sq ft
- Blind basement shop: PKR 6,666 per sq ft
- Commercial flat or office: PKR 12,000 per sq ft
03Illustrative valuation-base examples
For a 300 sq ft unit, the notified-rate arithmetic would produce PKR 75 Lakh for a ground-floor shop, PKR 66 Lakh for a back-side shop, PKR 33 Lakh for a basement or other-floor shop, about PKR 20 Lakh for a blind-basement shop, and PKR 36 Lakh for a commercial flat or office. These examples show the valuation base only; they are not tax bills or market-price estimates.
04What this means for buyers and sellers
An FBR valuation rate is a statutory reference used in federal tax treatment under the applicable law. It should not be confused with the seller's demand, a negotiated sale price, CDA/DC valuation, stamp duty or society charges. The payable amount can vary with transaction value, filer or late-filer/non-filer status, the applicable tax section and the date of transfer.
- Do not price a property solely from the FBR table
- Ask a tax professional for a same-day buyer and seller calculation
- Check whether another authority valuation or fee also applies
- Use the exact covered area and notified unit category
05Documents to verify before transfer
Obtain the title and allotment chain, exact shop or office number, floor plan, covered-area calculation, current dues statement, authority approvals, seller identity, payment trail and a written tax/transfer expense sheet. If the property's description does not precisely match the new E-8 entry, seek written clarification rather than applying the rate by analogy.
06FPN due-diligence note
This update explains a dated official notification and is not tax, legal or investment advice. Rates, tax percentages and authority charges can change. Confirm the current law, classification, value and payable amounts with FBR, the relevant authority and qualified legal and tax professionals before signing or paying.
Verification noteVerified on 20 August 2026 against Federal Board of Revenue S.R.O. 1335(I)/2026, dated 7 August 2026. The notification amends Islamabad valuation S.R.O. 644(I)/2026 by adding Category C Shops, Class-III Shopping Center, E-8 (Naval Headquarters). The figures below are FBR valuation rates for federal tax purposes—not market asking prices, sale guarantees or a complete transaction-tax calculation. Information may change after publication; always obtain the latest official document before acting.