Islamabad: The Federal Board of Revenue (FBR) has issued updated valuation tables for immovable commercial properties located in Blue Area, Islamabad, one of Pakistan’s most expensive and high-value commercial zones.
The revised rates have been notified through SRO 163(I)/2026 dated February 2, 2026, replacing the earlier valuation notified under SRO 1180(I)/2022 dated July 27, 2022.
These valuation tables are used by the FBR for income tax and capital gains tax assessment at the time of property transactions, including sale, purchase, and transfer of ownership.
Blue Area (Jinnah Avenue) – New FBR Valuation
| Description | Commercial Built-up (Rs per sq ft) |
| Ground floor shop | 100,000 |
| Mezzanine floor (flat/office) | 41,667 |
| 1st floor (flat) | 33,333 |
| 2nd floor (flat) | 33,333 |
| Other floors | 30,000 |
| Blind basement | 16,667 |
Blue Area (Jinnah Avenue) – Old FBR Valuation
| Description | Commercial Built-up (Rs per sq ft) |
| Shop | 48,611 |
| Mezzanine flat/office | 18,889 |
| 1st floor flat | 16,667 |
| 2nd floor flat | 15,556 |
| Other floors flat | 12,222 |
| Blind basement | 8,333 |
Blue Area (Fazal-e-Haq Road) – New FBR Valuation
| Description | Commercial Built-up (Rs per sq ft) |
| Ground floor shop | 50,000 |
| Mezzanine floor flat/office | 20,000 |
| 1st floor flat | 18,000 |
| 2nd floor flat | 18,000 |
| Other floors | 16,000 |
| Blind basement | 8,000 |
Blue Area (Fazal-e-Haq Road) – Old FBR Valuation
| Description | Commercial Built-up (Rs per sq ft) |
| Shop | 45,139 |
| Mezzanine flat/office | 16,667 |
| 1st floor flat | 15,556 |
| 2nd floor flat | 15,000 |
| Other floors flat | 13,333 |
| Blind basement | 6,667 |
New Blue Area (G-9/F-9 & G-8/F-8) – Newly Added in Valuation
| Description | Commercial Built-up (Rs per sq ft) |
| Ground floor shop | 150,000 |
| Mezzanine floor (flat/office) | — |
| 1st floor (flat) | 50,000 |
| 2nd floor (flat) | 50,000 |
| Other floors | 40,000 |