The FBR fair market valuation of immovable property in Quetta is governed by SRO 1723(I)/2024, issued on October 29, 2024 and effective from November 1, 2024. This supersedes the previous SRO 359(I)/2022 from March 2022 and brought Quetta’s rates in line with the FBR’s fifth round of valuation revisions applied across 56 cities nationwide. For Gwadar, the operative table is SRO 1271(I)/2022 from August 2022, which superseded the March 2022 SRO 339(I)/2022. Gwadar was included in the 56-city November 2024 revision list, and buyers should confirm whether a fresh Gwadar-specific SRO has since been issued at fbr.gov.pk before transacting.
These FBR valuations matter because they are the tax base for federal advance taxes under Sections 236C and 236K of the Income Tax Ordinance 2001, as well as for capital gains tax calculations. When the FBR valuation for an area exceeds the DC rate, the higher FBR figure is used to calculate withholding tax on property under 236C and 236K. Provincial fees — stamp duty, registration fee, and mutation fee — remain calculated on the DC rate regardless of the FBR valuation.
How the FBR Valuation System Works
The FBR is authorised under Section 68(4) of the Income Tax Ordinance 2001 to determine fair market values of immovable properties in specified areas. These valuations are notified through Statutory Regulatory Orders and are used as the tax base for withholding taxes on property transfers. The FBR has revised these tables five times since 2016, with revisions in 2018, 2019, 2021, 2022, and November 2024.
What the Valuation Table Covers
Each city’s SRO specifies valuations by ward number and street location, breaking them down into at least three categories for land: front or commercial area rate per square foot, non-commercial area rate per square foot, and adjoining streets rate per square foot. For superstructures such as plazas, markets, and residential flats, the table additionally provides rates per square foot for shops at the front, shops inside, basement shops, ground floor flats, first floor flats, and second floor flats.
The FBR valuation applies separately to land (plot value) and to built superstructures. Buyers of built properties pay taxes on the combined value, while plot buyers pay only on the land rate for their area.
Why the November 2024 Revision Matters
The November 2024 round raised FBR valuations to approximately 75% of estimated market rates in most areas, up from a previous benchmark closer to 50 to 60% in many cities. This was the fifth revision since the FBR first notified property valuations in 2016 and represents the most significant increase to date. The Federal Tax Ombudsman had issued a deadline of October 11, 2024 for these revisions, pressing the FBR to bring notified values closer to actual transaction prices in order to reduce the gap between declared and true property values.
For Quetta and Gwadar, this means federal advance taxes under 236C and 236K are now calculated on significantly higher bases than they were before November 2024, even where the negotiated price between buyer and seller may be the same.
FBR Valuation Rates for Quetta
The Quetta valuation table under SRO 1723(I)/2024 is structured across multiple Patwar Circles covering Tehsil City, District Quetta. The table is organised ward by ward, with rates per square foot for the front or commercial area, the non-commercial area, and adjoining streets. The following representative rates from the SRO illustrate the range across different parts of Quetta.
Quetta High-Value Commercial Corridors
Jinnah Road in the Suraj Ganj Bazaar and Regal Chowk stretch carries one of the highest commercial front rates in the city at Rs 80,000 per square foot for the front area and Rs 32,000 per square foot for the non-commercial area. Liaquat Bazaar from Archer Road to Prince Road cross has a front rate of Rs 90,000 per square foot. Dr Bano Road and adjoining streets carry Rs 85,000 per square foot on the front. Qandhari Bazaar from its junction with Adalat Road is notified at Rs 85,000 per square foot for the front area, Rs 32,000 non-commercial, and Rs 25,000 for adjoining streets.
These high rates apply to the most commercially active zones in central Quetta and represent the FBR’s attempt to bring notified values closer to actual market prices for prime commercial real estate in the city.
Quetta Mid-Range Areas
Choher Mal Road and adjoining streets carry a front rate of Rs 45,000 per square foot and Rs 23,000 non-commercial. Fatima Jinnah Road and Jamal-ud-Din Afghani Road are notified at Rs 30,000 per square foot for the front. Circular Road from Suraj Ganj Bazaar to Adalat Road cross is notified at Rs 35,000 per square foot front. Joint Road on the northern side from Chaman Phattak to Brewery Road cross is Rs 12,000 front, Rs 7,000 non-commercial.
Zarghoon Road on the western side around the Railway Station area is Rs 25,000 per square foot front, Rs 12,000 non-commercial. Sariab Road in the same Patwar Circle carries similar front rates.
Quetta Residential and Lower-Value Areas
Jail Road and its adjoining streets in Wards 1 through 4 carry a front rate of Rs 7,000 per square foot and Rs 4,000 non-commercial. Brewery Road from Joint Road to the limits of Ward 6 is Rs 10,000 front, Rs 6,000 non-commercial.
Faqir Mohammad Road in Wards 29 and 25 carries a front rate of Rs 8,000 per square foot, Rs 5,000 non-commercial, and Rs 4,000 for adjoining streets. Akhter Mohammad Road in the same area is similarly rated at Rs 8,000 front.
DHA Quetta
SRO 1723(I)/2024 separately provides Table III for the Defence Housing Authority, Quetta. DHA Quetta rates are specified by phase and block rather than by street location, consistent with how DHA valuations are handled in other cities.
Superstructure Rates in Quetta
For Quetta, built superstructures in the central commercial wards carry plaza shop rates ranging from around Rs 1,900 to Rs 11,700 per square foot depending on the location and floor. Ground floor flats in prime wards are notified at around Rs 2,000 to Rs 4,500 per square foot. First floor flats range from Rs 1,900 to Rs 4,275 per square foot. Basement rates are typically at a modest percentage of ground floor rates.
Adjoining street rates for superstructures are notified separately and are typically lower than the main road rates for the same ward.
FBR Valuation Rates for Gwadar
The Gwadar valuation table under SRO 1271(I)/2022 (August 2022) is significantly more complex than most city tables because it covers multiple land use categories under the GDA Master Plan, separate treatment for GDA roads, proposed GDA roads, and the Coastal Highway, and also includes specific housing scheme tables.
Gwadar Road Corridor Rates
The road corridor table lists rates per acre for eleven road segments in Gwadar District. The highest-notified road corridor rates are Jinnah Avenue on the commercial side at Rs 3,500 per square foot, the Zahoor Shah Chowk to Boat Basin stretch at Rs 2,500 per square foot, and the Sarawan to Zahoor Shah Chowk stretch at Rs 3,000 per square foot.
Mullah Moosa Chowk to Port carries Rs 2,000 per square foot, and the Javid Complex to Coast Guard stretch is Rs 1,700 per square foot. The Jinnah Avenue Washin Dhore area (residential) is listed at Rs 500 per square foot. Agricultural land in all Mouzas of District Gwadar is valued at Rs 2 crore per acre under the same SRO.
GDA Master Plan Zones
Within the GDA Master Plan areas, rates are provided by Mouza and by land use band. For Mouza Shinkanidar, the per-acre rates for residential land on GDA roads range from Rs 990,000 to Rs 2,290,000 per acre depending on the land use category and proximity to infrastructure. Commercial and B&R (Business and Residential) uses in the same Mouza reach Rs 1,490,000 to Rs 3,500,000 per acre on GDA roads and significantly higher on the Coastal Highway.
For Mouza Surbandar, residential plots on GDA roads are typically in the Rs 990,000 to Rs 1,190,000 range per acre, with commercial and B&R categories reaching Rs 1,490,000 to Rs 2,690,000 per acre.
Sea front land carries premium rates across all Mouzas covered by the GDA plan.
Gwadar Housing Schemes
The SRO covers several specific housing schemes in Gwadar with their own per-square-foot rates. New Town phases are notified by phase number. Phase I through IV carry residential rates of Rs 1,000 per square foot for Phase I-A and commercial rates of Rs 9,000 per square foot. Phases III and IV carry Rs 400 per square foot residential and Rs 3,600 per square foot commercial on GDA roads.
The Maanbar Housing Scheme, Pishukan has residential rates of Rs 1,000 per square foot and commercial rates of Rs 9,000 per square foot in Block A, stepping down to Rs 600 residential and Rs 5,400 commercial in Block B, and Rs 400 residential and Rs 3,600 commercial in Block C. The Sangar Housing Project provides rates per square foot for commercial uses on Marine Drive at Rs 3,000 per square foot.
How to Read and Apply the FBR Valuation Table
The FBR table provides the base value per square foot of land. To determine the FBR-assessed value of your property, multiply the applicable per-square-foot rate for your street or zone by the area of the plot in square feet. For built properties, add the land value to the superstructure value calculated at the relevant per-square-foot rate for the floor and type of unit.
The resulting total is the FBR fair market value used to calculate 236C and 236K. If the declared sale price or the DC rate is higher than the FBR table value, the higher of the three figures is used as the tax base for 236C and 236K. For property buyers wanting to independently check land ownership and verify that the seller’s title matches what is in the revenue record, that step should always precede any reliance on the FBR valuation table for tax planning.
For properties with an FBR value above Rs 25 million, a Section 7E certificate is required before the transfer can be registered. The seller must confirm that the annual deemed income tax on the property has been paid or that the property qualifies for an exemption. Understanding filer vs non-filer status is essential here, as non-filer rates on 236C and 236K are substantially higher and the difference is compounded on higher FBR valuation bases.
Where to Access the Official Tables
The current FBR valuation tables can be accessed directly on the FBR website. Navigate to fbr.gov.pk, go to Income Tax, then Valuation of Immoveable Properties. Each city’s SRO is listed with a download link for the PDF. For Quetta, the current document is SRO 1723(I)/2024. For Gwadar, the current document is SRO 1271(I)/2022, and any subsequent update issued in 2024 or after should be checked at the same page.
The FBR helpline at 051-111-772-772 can also confirm the current operative SRO for a specific city if there is uncertainty about whether an area has received a more recent revision. For a broader overview of the full process of buying land in Pakistan, including how FBR valuations fit into the tax payment sequence, that guide covers the end-to-end transaction flow.
Frequently Asked Questions
What is the difference between FBR valuation and DC rate in Quetta?
The DC rate is set by the Deputy Commissioner of Quetta for stamp duty, registration fee, and mutation fee calculations. The FBR valuation is set by the Federal Board of Revenue under Section 68(4) of the Income Tax Ordinance for federal advance tax calculations (Sections 236C and 236K). The FBR valuation is generally higher than the DC rate for urban areas in Quetta. When calculating 236C and 236K, the higher of the FBR valuation, DC rate, or declared price is used. Stamp duty and other provincial fees continue to use the DC rate regardless.
Is the November 2024 FBR revision the current operative table for Quetta?
Yes. SRO 1723(I)/2024 dated October 29, 2024 and effective November 1, 2024 is the current operative FBR valuation table for Quetta. It superseded SRO 359(I)/2022 from March 2022. Any transactions in Quetta from November 1, 2024 onwards use the rates in SRO 1723(I)/2024.
Does the FBR valuation apply to all areas within Quetta District?
The FBR valuation table covers the areas explicitly listed in the SRO by ward number and street location. Areas within Quetta District that are not listed in the SRO do not have a notified FBR valuation, and the DC rate serves as the default base for both provincial and federal tax calculations in those areas. Buyers and sellers should check whether their specific street or locality appears in the SRO before transacting.
Has Gwadar received an updated FBR valuation after 2022?
Gwadar was included in the November 2024 56-city revision list. However, whether a specific Gwadar SRO was issued in 2024 that supersedes SRO 1271(I)/2022 should be confirmed at fbr.gov.pk under Valuation of Immoveable Properties. The FBR sometimes notifies revised rates for some cities within the broader revision batch while others may receive an update at a later date.
Can I use the FBR table to check the valuation of my plot before buying?
Yes. Identify your property’s ward number and street location for Quetta, or Mouza and land use band for Gwadar, then look up the corresponding rate per square foot in the applicable SRO. Multiply by the plot area in square feet to get the FBR assessed value. This figure determines the base for your federal advance tax calculations and, if it exceeds Rs 25 million, triggers the Section 7E certificate requirement for the seller.