Islamabad, July 4, 2025 – Are you an overseas Pakistani planning to buy or sell property in Pakistan? Here’s great news — the Federal Board of Revenue (FBR) has officially announced a generous tax concession that could save you a substantial amount on your real estate deals!
Let’s break it down in simple, interactive terms.
🏡 Do Overseas Pakistanis Get Tax Benefits?
Yes, absolutely!
The FBR has clarified that overseas Pakistanis can now avail “filer rates” of advance income tax — even if they are non-filers! But there’s a small catch. You must fulfill the following conditions:
You hold a POC (Pakistan Origin Card) or NICOP (National Identity Card for Overseas Pakistanis)
You are classified as non-resident in Pakistan — meaning you’ve spent less than 183 days in Pakistan during the fiscal year
This move is part of the government’s initiative to encourage investment from overseas Pakistanis and support the real estate sector’s growth.
📊 What Are the Filer vs. Non-Filer Tax Rates?
Here’s a simplified version of how much tax you’d pay when buying or selling property — based on your status:
Buying Property – Section 236K
| Property Value | Filer | Late Filer | Non-Filer |
| Up to Rs. 50 million | 1.5% | 4.5% | 10.5% |
| Rs. 50–100 million | 2% | 5.5% | 14.5% |
| Over Rs. 100 million | 2.5% | 6.5% | 18.5% |
Selling Property – Section 236C
| Amount Received | Filer | Late Filer | Non-Filer |
| Up to Rs. 50 million | 4.5% | 7.5% | 11.5% |
| Rs. 50–100 million | 5% | 8.5% | 11.5% |
| Over Rs. 100 million | 5.5% | 9.5% | 11.5% |
Here’s the deal: Even if you haven’t filed your tax return, you can still pay the filer rate — thanks to FBR’s special consideration for overseas Pakistanis.
💻 How Can Overseas Pakistanis Apply for Filer Rate?
Here’s a step-by-step guide to claiming your filer rate:
The authority or society (registrar, developer, etc.) involved in your property deal visits the FBR portal and clicks the “Overseas Pakistanis” section.
A form appears where your POC/NICOP number is entered. The system fetches your details.
You upload:
A scanned copy of your POC/NICOP
Your non-resident proof (e.g., passport entry/exit, utility bills abroad)
The system sends the application to the relevant Commissioner via IRIS for digital approval.
Once verified, you receive email/SMS confirmation.
Voila! You can now pay tax at the filer rate, even as a non-filer.
💬 Why Is This Important?
The FBR aims to empower overseas Pakistanis by removing tax hurdles that discourage real estate investment. With millions of Pakistanis living abroad, this policy could unlock billions in remittances and stimulate the property market.
This is not just a tax break — it’s a strategic step toward connecting the diaspora with Pakistan’s economic revival. The FBR hopes this will pave the way for stronger ties, cleaner transactions, and a more vibrant investment environment for overseas Pakistanis.
Stay tuned — your next property deal just got smarter!