Living abroad? Pay the filer rate on your Karachi property.
If you hold a NICOP or POC and live outside Pakistan, the advance tax when you buy is 1.25%. Without that status, a non-filer pays 10.5% to 18.5%. You do not need to be on the active taxpayer list, but you do need to claim it.
Source: FBR Withholding Tax Rate Card, Finance Act 2026, pages 16 and 17; FBR letter F. No. 9(16)S(IR-Operations)/2024/1149 on POC and NICOP holders
Work out your saving
Advance tax on purchase (section 236K), from FBR's Withholding Tax Rate Card, updated for the Finance Act 2026. Tax is worked out on the higher of the price and the FBR valuation. Stamp duty, registration and transfer fees are extra.
Source: FBR Withholding Tax Rate Card, Finance Act 2026, pages 16 and 17
The rates
| Property value | Filer or overseas | Non-filer |
|---|---|---|
| Up to PKR 50 M (5.00 Cr) | 1.25% | 10.5% |
| PKR 50 M to 100 M (5.00 to 10.00 Cr) | 1.25% | 14.5% |
| Above PKR 100 M (10.00 Cr) | 1.25% | 18.5% |
Selling later? The seller's advance tax (section 236C) is 2.75% for filers and 11.5% for non-filers, and the overseas rule covers it too.
Source: FBR Withholding Tax Rate Card, Finance Act 2026, pages 16 and 17; FBR letter F. No. 9(16)S(IR-Operations)/2024/1149 on POC and NICOP holders
How to claim it
- Check you qualify. You need a valid NICOP or POC, and you must be non-resident: fewer than 183 days in Pakistan in the tax year (fewer than 120 if you spent 365 days or more here over the previous four years). You do not need to be on the Active Taxpayers List.
- Upload your NICOP or POC when the payment slip is made. The tax payment slip (CPR) is created in FBR's IRIS portal. Uploading your card there sends the case for verification.
- A Commissioner confirms you are non-resident. FBR has told its offices to do this within one business day. You get the approval by SMS and email.
- Pay the 1.25% and register the transfer. This can be done through a power of attorney, so you do not have to fly in.
We arrange this with you as part of the purchase. If the overseas option is skipped, the non-filer rate is charged and getting it back is slow.
Source: Income Tax Ordinance, 2001 (FBR, amended to 30 June 2026), section 82 and clause 111AC; FBR letter F. No. 9(16)S(IR-Operations)/2024/1149 on POC and NICOP holders
Questions we get
Do I need to file a tax return in Pakistan?
Not to get the overseas rate on purchase. FBR's letter says it applies to non-resident NICOP and POC holders even if they are not on the Active Taxpayers List. Source
Can family in Pakistan buy on my behalf?
If the property is in your name, yes, through a power of attorney. If it is in their name, their own filer status applies, not yours.
Can I pay from abroad?
Yes. Payments through a Roshan Digital Account or normal banking channels keep a clean record of where the money came from, which helps when you sell.
Does this apply to apartments that are still being built?
The purchase tax is charged when the property is transferred into your name. With developers such as Emaar the timing depends on the payment plan, so we check it for each unit.
Sources: FBR Withholding Tax Rate Card (Finance Act 2026), pages 16 and 17; FBR letter on challans for POC and NICOP holders; Income Tax Ordinance, 2001, section 82 and clause 111AC of Part IV of the Second Schedule. Checked October 2026. This is a summary, not tax advice.