What the FBR value and DC rate are, how they differ, why your tax bill is calculated on them (not your price), and why under-declaring is a risk rather than a saving.
| Area (as named by FBR) | Residential plot Rs/sq yd | Residential built-up Rs/sq ft | Commercial plot Rs/sq ft | Commercial built-up Rs/sq ft | Flat Rs/sq ft |
|---|---|---|---|---|---|
| DHA Phases I to VII (excluding Naval Housing Society Zamzama) | 73,800 | 10,200 | 18,000 | 9,000 | 6,200 |
| DHA Phase VIII and Phase VIII Extension (excluding Commissioner Society and Humayun Street) | 65,700 | 9,300 | 18,000 | 9,000 | 6,200 |
| Clifton Quarters (excluding Shireen Jinnah Colony and Clifton Block-1) | 73,800 | 10,200 | 20,000 | 12,000 | 7,350 |
| PECHS (Pakistan Employees Cooperative Housing Society) | 73,800 | 10,200 | 20,000 | 12,000 | 7,350 |
| Gulshan-e-Iqbal (Blocks 4, 6, 7, 17) | 72,000 | 10,000 | 18,000 | 12,150 | 6,200 |
| Bahria Town Karachi Precincts 1, 2, 5, 8, 19 | 12,600 | 3,000 | 5,150 | 3,200 | 3,400 |
| DHA City (DHA Phase IX), excluding Sectors 1 and 3 | 6,300 | 2,000 | 1,500 | 1,000 | 1,250 |
| KDA Scheme No. 1 and 1A | 73,800 | 10,200 | 14,000 | 8,150 | 7,350 |
Source: FBR S.R.O. 1724(I)/2024, effective 1 November 2024 (official PDF), 235 Karachi areas; checked October 2026. FBR prints the rates per sq ft; the residential plot column is shown per sq yd (× 9), the way Karachi plots are sold. Federal taxes (236K, 236C) are worked out on the FBR value or the declared price, whichever is higher. The DC rate is a separate, provincial table used for stamp duty and CVT.
The FBR valuation table is a federal, area-wise schedule of property values published by the Federal Board of Revenue. Federal transaction taxes — 236K (buyer) and 236C (seller), and Capital Gains Tax calculations — are computed on this value, not on your negotiated price. FBR values are revised periodically and vary by locality, property type, and sometimes by specific project or block.
The DC (Deputy Commissioner) rate, also called the district or collector rate, is the provincial benchmark value. It's used to calculate provincial charges — stamp duty, CVT, and registration fees. Like the FBR value, it's an official reference, usually set below market.
Both are below-market official benchmarks — your taxes are calculated on them, which is why the "tax on paper" differs from a percentage of the actual price you pay.
FBR valuation tables are published by the FBR by city and area; DC rates are maintained provincially. For a specific property, confirm the current FBR value and DC rate for that exact locality — a tax professional or the relevant authority can provide them.
Zell's total-cost tools use the applicable benchmarks to estimate your all-in transfer cost, so you're not surprised on transfer day, and your advisor can point you to the right figures for your area. We always recommend confirming values with FBR and a tax professional.