FBR Valuation Table Dera Ismail Khan 2026: Dewala, Kulachi, Paharpur and Every Mauza Rate per Marla
FBR valuation table Dera Ismail Khan 2026: commercial and residential rates per marla for Dewala, Ratta Kulachi, Paharpur and more, plus building rates by age.
Dera Ismail Khan's FBR valuation table is SRO 1686(I)/2024, in force since 1 November 2024, with no 2026 change on FBR's page. Land is valued per marla for each mauza. Dewala is the highest at Rs 850,000 a marla for commercial land and Rs 160,000 for residential. Buildings are valued per square foot by age, from Rs 2,250 for a new ground floor down to Rs 400 for one over 16 years old.
FBR uses this fair market value to charge advance income tax on a property sale or purchase when it is higher than the deed price. We downloaded the DI Khan table on 12 November 2026 and read all 364 rows. Below are the highest mauzas, the building rates by age, and a worked example that shows why the building often matters more than the land here.
DI Khan's FBR table values land per marla by mauza
SRO 1686(I)/2024 was issued on 29 October 2024 under section 68(4) of the Income Tax Ordinance. It replaced SRO 1735(I)/2022 of 13 September 2022 and took effect on 1 November 2024.
Each row is a mauza, the revenue village written on your fard. It gives a commercial rate and a residential rate per marla, then nine agricultural rates: nehri (canal irrigated), nal chahi, rood kohi (hill torrent), riverine kacha land, three kinds of banjar (fallow) land, ghair mumkin and barani (rain fed). There are no separate city blocks or housing schemes, so find your mauza first.
We opened FBR's Valuation of Immovable Properties page on 12 November 2026, clicked Dera Ismail Khan in the district list and downloaded the PDF it links. The page names SRO 1686(I)/2024 of 29 October 2024 and its "Other Related SROs" box was empty, so no 2026 amendment is attached to Dera Ismail Khan. We also searched FBR's Income Tax SRO list for every 2026 valuation notification, and none of the fourteen we found is for Dera Ismail Khan. The PDF is about 630 KB. Many mauza names wrap onto a second line, such as "Ratta" and "Kulachi" or "Mulla" and "Issa", so read the line below a name before you take the figure.
Dewala, Ratta Kulachi and Muryali lead the commercial rates
Dewala has the highest commercial rate in the district at Rs 850,000 a marla. Ratta Kulachi is Rs 700,000 and Muryali Rs 660,000. Most other mauzas with a commercial rate are between Rs 200,000 and Rs 550,000.
| Mauza | Commercial (Rs per marla) | Residential (Rs per marla) |
|---|---|---|
| Dewala | 850,000 | 160,000 |
| Ratta Kulachi | 700,000 | 150,000 |
| Muryali | 660,000 | 112,200 |
| Had Isra | 600,000 | 150,000 |
| Mulla Issa | 600,000 | 150,000 |
| Nawab | 550,000 | 75,000 |
| Aara | 550,000 | 75,000 |
| Dhap Chabak | 500,000 | 9,500 |
| Shor Kot | 400,000 | 130,000 |
| Singhar | 400,000 | 130,000 |
| Gomal | 340,000 | 22,000 |
| Paharpur | 320,000 | 150,000 |
| Kot Butta | 250,000 | 140,000 |
| Paroa | 250,000 | 140,000 |
| Lachara | 235,000 | 140,000 |
| Kotla Saidan | 230,000 | 150,000 |
Residential land tops out at Rs 160,000 a marla
The residential column is much flatter. Dewala and Khutti are the highest at Rs 160,000 a marla. Ratta Kulachi, Had Isra, Mulla Issa, Kotla Saidan and Paharpur are Rs 150,000.
- Rs 140,000: Lachara, Kot Butta and Paroa.
- Rs 130,000: Shor Kot and Singhar.
- Rs 80,000: Rakh.
- Rs 75,000: Nawab and Aara.
- Rs 1,500: remote mauzas such as Thoa, Kanera, Dhanai and Hassa.
Some mauzas have a high commercial rate and a very low residential one. Dhap Chabak is Rs 500,000 commercial but Rs 9,500 residential, and Gomal is Rs 340,000 against Rs 22,000. Check which column your land falls in before you agree a price.
The building rate depends on its age and floor
Table II values a building per square foot of covered area, and the rate falls sharply with age. A ground floor up to 10 years old is Rs 2,250 a square foot, but one over 16 years old is only Rs 400.
| Residential building age | Basement (Rs per sq ft) | Ground floor | First floor and above |
|---|---|---|---|
| Up to 10 years | 2,500 | 2,250 | 2,000 |
| 11 to 15 years | 1,000 | 700 | 500 |
| 16 years or more | 450 | 400 | 350 |
Commercial buildings have one rate regardless of age: Rs 2,400 for a basement, Rs 2,800 for the ground floor and Rs 2,300 for the first floor and above.
How to work out the FBR value of a DI Khan house or plot
Multiply the plot size in marlas by your mauza's rate, then add each floor's covered area at the rate for its age. Tax is charged on the higher of this total and the deed price.
- Find the mauza name on your fard and match it in the table.
- Take the commercial or residential rate per marla.
- Multiply by the plot size in marlas, as written on your deed.
- Add each floor: covered square feet times the Table II rate for its age.
- Compare the total with the deed price.
Example: a 5 marla house in Dewala with a 1,000 square foot ground floor built 6 years ago. The land is 5 times Rs 160,000, which is Rs 800,000. The building is 1,000 times Rs 2,250, which is Rs 2,250,000. The total is Rs 3,050,000, our arithmetic. If the same house were 20 years old, the building would be only Rs 400,000 and the total Rs 1,200,000.
Under the Finance Act 2026 a filer buyer pays advance tax of 1.25% of the fair market value, which comes to about Rs 38,125 on that example. A seller pays the sale rate on the same value. Overseas Pakistanis can get the filer rate with a NICOP or POC. These rates come from our Finance Act 2026 explainer; we did not re-read the Act today.
What the DI Khan FBR table does not decide
The FBR value is for federal income tax only. Khyber Pakhtunkhwa's stamp duty and registration fee use the District Collector's rate, which can be quite different.
Read about the DC valuation of property, the KP e-Fard land record portal and the checks to run on a registry before you buy.
For other Khyber Pakhtunkhwa districts, see the FBR valuation table for Peshawar and the table for Mardan.
Common questions
What is the FBR valuation of Dewala, Dera Ismail Khan?
Rs 850,000 a marla for commercial land and Rs 160,000 a marla for residential land, the highest commercial rate in the district.
Has FBR changed the DI Khan table in 2026?
We found no 2026 amendment. FBR's DI Khan page lists only SRO 1686(I)/2024, and no 2026 valuation notification on the Income Tax SRO list is for DI Khan.
Why is my building value so low?
Buildings over 16 years old are valued at Rs 350 to Rs 450 a square foot, against Rs 2,000 to Rs 2,500 for one under 10 years. Age makes a large difference.
Does the table list DI Khan city areas or housing schemes?
No. It lists mauzas only. Find the mauza written on your fard and use that row.
Are agricultural rates in the table?
Yes. Columns 5 to 13 give per marla rates for canal irrigated, hill torrent, riverine, fallow, barani and other land classes for each mauza.
About the author
Tax, Bills and Technology Writer
Ali Akhtar is a young and curious voice here at Pakistan Era. He is currently pursuing his A-Levels and has a growing interest in Pakistan’s changing industrial landscape and educational trends. Ali likes to write in a way that helps him explain and explore the world around him. His writing reflects the perspective of the new generation navigating the evolving trends of Pakistan where technology, youth innovation, and shifting opportunities are reshaping the country’s future.
