Every deal in Chichawatni has two prices.
One is the price you agree with the seller. The other is the FBR value, and that is the one your tax is worked out on.
Most buyers only hear about it at the registry, when the tax is already due. Here is how it works, what you pay in 2026-27, and a real 5 marla example so you know your number before the token.
Read this first. FBR values are used only to work out tax. They are not the price a house sells for. Real prices in Chichawatni depend on the street, the size of the road in front, a corner or not, and the papers.
What is the FBR value?
FBR publishes a valuation table for each area, with a value per marla or per square foot. When a property is bought or sold, the advance tax on the deal is worked out on this value. It is usually lower than the real market price, so the tax is lower than if it were charged on the price you actually pay.
Three numbers matter in every deal, and people often mix them up:
| Value | Who sets it | Used for |
|---|---|---|
| FBR value | Federal Board of Revenue | Buyer and seller advance tax (236K and 236C) |
| DC rate | District Collector, Sahiwal | Punjab stamp duty and registration |
| Market price | Buyer and seller | What you actually pay. TMA transfer fee is often on this |
FBR valuation rates by revenue chak
These are the value ranges per marla we work with in the main revenue chaks of Chichawatni. Always check the exact figure for your khasra before the deal, because one chak can have several rates.
Chak 40/12-L valuation area
Includes Hayat Abad, Housing Colony, Ghaffor Town, and Gulberg Town.
- Residential (per marla)
- PKR 140,000 - 220,000
- Commercial (per marla)
- PKR 450,000 - 750,000
- Records office
- Arazi Record Center Chichawatni
Chak 39/12-L valuation area
Includes Garden Town, Defence Block, Canal Fort Colony, and Al Rehman Town.
- Residential (per marla)
- PKR 125,000 - 190,000
- Commercial (per marla)
- PKR 400,000 - 650,000
- Records office
- Tehsil Revenue Complex
GT Road commercial corridor
Main highway frontage from the Railway Crossing to the Chichawatni Bypass.
- Commercial frontage
- PKR 850,000 - 1,500,000 / marla
- Semi-commercial
- PKR 550,000 - 850,000 / marla
- Category
- Prime commercial
Tax rates comparison (filer vs non-filer)
The Finance Act 2026 cut the advance tax on property for filers and changed it to flat rates. These are the rates for tax year 2026-27.
| Tax | Who pays | Filer (on ATL) | Non-filer |
|---|---|---|---|
| Advance tax on purchase (236K) | Buyer | 1.25% of FBR value | Much higher, from about 10.5% |
| Advance tax on sale (236C) | Seller | 2.75% of the sale value | Much higher, about 11.5% |
| Punjab stamp duty | Buyer | 1% of DC value | 1% of DC value |
| TMA transfer fee | Buyer | 1% of sale price | 1% of sale price |
| Registration and mutation fees | Buyer | Small fixed fees | Small fixed fees |
The biggest saving is becoming a filer. On a 50 lakh property the gap between a filer and a non-filer buyer can be more than 4 lakh rupees. Getting on the Active Taxpayers List before the deal usually costs far less than that.
Worked example: a 5 marla house
A 5 marla house in Housing Colony. Agreed price 60 lakh. FBR value and DC value both 40 lakh. Buyer and seller are both filers.
| Item | Worked on | Amount |
|---|---|---|
| Buyer advance tax (236K, 1.25%) | 40 lakh FBR value | PKR 50,000 |
| Stamp duty (1%) | 40 lakh DC value | PKR 40,000 |
| TMA transfer fee (1%) | 60 lakh price | PKR 60,000 |
| Buyer total, before small fees | PKR 1,50,000 | |
| Seller advance tax (236C, 2.75%) | Sale value | PKR 1,10,000 to 1,65,000 |
This is an example only. Your numbers depend on the exact FBR and DC value of your khasra and your filer status on the day of the deal. We write your own estimate down before you pay any token.
How to work out your tax before the token
- Get the khasra and chak number. They are on the Fard of the property. Without them you cannot find the right value.
- Find the FBR value. Look up the FBR valuation table for the area, or ask us. Multiply the rate by the size in marla.
- Find the DC rate. The DC rate list for Sahiwal district gives the value used for stamp duty.
- Check filer status. SMS ATL, a space and the CNIC number to 9966, for both buyer and seller.
- Write it down. Put the tax amounts and who pays what in the bayana agreement, so nobody argues at the registry.
Common questions
What is the FBR value of a property?
It is the value FBR sets for each area, per marla or per square foot, in its valuation table. Withholding tax on a property deal is worked out on it. It is often lower than the real market price.
How much tax does a buyer pay in 2026-27?
A filer (on the Active Taxpayers List) pays 1.25% advance tax under section 236K on the FBR value. A non-filer pays much more. On top of that come stamp duty and the registration costs.
How much tax does a seller pay in 2026-27?
A filer pays 2.75% advance tax under section 236C. A non-filer pays much more, so it is worth becoming a filer before you sell.
How do I check if I am a filer?
Send an SMS to 9966 with ATL, a space and your 13-digit CNIC number. Or check the Active Taxpayers List on the FBR website.
Is there still a tax on owning more than one property (7E)?
The Finance Act 2026 omits section 7E, the tax on deemed income from property. Confirm your own case with a tax adviser.
Is the FBR value the same as the DC rate?
No. FBR sets one table for federal taxes. The District Collector sets the DC rate, which is used for provincial stamp duty. In Chichawatni the two can be different for the same street.
Need help calculating property transfer taxes?
Send the plot size, the location and your filer status on WhatsApp. Naeem Siddhu will work out the FBR value, the DC value and the taxes for your exact property, and write it down before you pay anything.
Rates as published in the Finance Act 2026 and Punjab stamp law at the time of writing. Tax rules change with each budget, so confirm with FBR or a tax adviser before the deal.
