Islamabad, December 9, 2025 — The Federal Board of Revenue (FBR) has officially notified new property valuation tables for Islamabad through SRO 2392(I)/2025, dated December 8, 2025, bringing an end to the previous valuation framework introduced in July 2022.
According to the notification, issued under Section 68(4) of the Income Tax Ordinance, 2001, the latest valuation rates will now be used to determine the fair market value of immovable properties across various residential, commercial, and rural areas of the Islamabad Capital Territory (ICT). The new notification rescinds SRO 1180(I)/2022, which had been in force since July 27, 2022
Islamabad
Superstructure Valuation Rates
The FBR has clearly defined valuation rates for residential and commercial superstructures based on the age of the building:
• Rs4,000 per square foot for superstructures up to five years old
• Rs3,000 per square foot for superstructures older than five years
These rates will apply uniformly unless otherwise specified for particular sectors or property types
Sector-wise and Commercial Valuations
The notification includes detailed valuation tables covering major sectors of Islamabad, including F, G, E, D, and I sectors, as well as prominent commercial zones such as Blue Area, Markaz markets, shopping centres, and mixed-use developments. Separate rates have been provided for:
• Residential open plots
• Built-up houses and apartments
• Commercial shops, offices, and plazas
• Markaz and Class-III shopping centres
• Developed and non-developed sectors
In case of any conflict between valuation rates for a specific area, the FBR has clarified that the higher value shall apply.
Rural Areas of Islamabad
For rural areas of the Islamabad Capital Territory, the valuation will be determined as per rates notified by the Additional Deputy Commissioner (Revenue) / District Collector Islamabad under a separate notification issued earlier in July 2025
Impact on Real Estate Transactions
The revised valuation tables are expected to have a direct impact on property transactions, capital gains tax, withholding tax, and documentation values in Islamabad. Real estate investors, buyers, and sellers are advised to consult the updated tables to ensure compliance with the latest tax regulations.
The move is aimed at aligning declared property values with market realities and improving transparency and tax compliance in the real estate sector of the federal capital.