FBR Valuation Table Kohat 2026: KDA, Kohat Enclave, Main Bazar and Every Mauza Rate per Marla

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 Kohat table on 12 November 2026 and read all 161 rows plus the two societies. Below are the bazaars, the KDA rates, the main villages and the building rates by age.

Kohat's FBR table has three parts: villages, buildings and two societies

SRO 1698(I)/2024 was issued on 29 October 2024 under section 68(4) of the Income Tax Ordinance and took effect on 1 November 2024. It is split into three tables.

• Table I: 161 rows by village or bazaar, with a commercial rate and a residential rate per marla, plus six agricultural rates.
• Table II: building rates per square foot, by age and floor.
• Table III: the Kohat Development Authority and Kohat Enclave.

An "=" sign in a column means the table gives no rate of that type for that row.

We opened FBR's Valuation of Immovable Properties page on 12 November 2026, clicked Kohat in the district list and downloaded the PDF it links. The page names SRO 1698(I)/2024 of 29 October 2024 and its "Other Related SROs" box was empty, so no 2026 amendment is attached to Kohat. We also searched FBR's Income Tax SRO list for every 2026 valuation notification, and none of the fourteen we found is for Kohat. The file is about 176 KB and opened quickly. The first ten rows of Table I are printed out of line, so their figures do not sit beside their village names. We left those ten rows out; rows 11 to 161 line up cleanly.

Main Bazar and Bannu Bazar carry Kohat's highest commercial values

The bazaar rows at the end of Table I give a commercial rate only. Main Bazar near Shah Faisal Gate is Rs 5,991,305 a marla. Bannu Bazar, Charsi Bazar, Bazaar Zargaran and four others are Rs 3,994,204.

KDA and Kohat Enclave are Rs 325,000 a marla for houses

Table III gives the two planned societies the same rates: Rs 950,000 a marla for commercial plots and Rs 325,000 for residential plots. That is the highest residential figure in the district.

Among villages, Mian Khel Mir Ahmed Khel and Garhi Mawaz Khan come closest. The Kohat mauza itself is Rs 213,200 for residential land.

Kohat's building rate depends on age and floor

Table II values a building per square foot of covered area. A ground floor up to 10 years old is Rs 2,250, but one over 16 years old is Rs 400. Commercial buildings have one rate at any age.

• House, up to 10 years: basement Rs 2,500, ground floor Rs 2,250, first floor and above Rs 2,000.
• House, 11 to 15 years: Rs 1,000, Rs 700 and Rs 500.
• House, 16 years or more: Rs 450, Rs 400 and Rs 350.
• Commercial: basement Rs 2,800, ground floor Rs 3,000, first floor and above Rs 2,600. The PDF prints these slightly out of line, so check the figure for your floor.

How to work out the FBR value of a Kohat house or plot

Multiply the plot size in marlas by your row's rate, then add each floor's covered area at the Table II rate for its age. Tax is charged on the higher of this total and the deed price.

1. Find your village, bazaar or society in the table.
2. Take the commercial or residential rate per marla.
3. Multiply by the plot size in marlas, as written on your deed.
4. Add each floor: covered square feet times its Table II rate.
5. Compare the total with the deed price.

Example: a 5 marla house in KDA with a 1,000 square foot ground floor built 5 years ago. The land is 5 times Rs 325,000, which is Rs 1,625,000. The building is 1,000 times Rs 2,250, which is Rs 2,250,000. The total is Rs 3,875,000, our arithmetic.

Under the Finance Act 2026 a filer buyer pays advance tax of 1.25% of the fair market value, which comes to about Rs 48,438 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 Kohat 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, and land records sit with the provincial Board of Revenue.

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 KDA Kohat?

Rs 325,000 a marla for a residential plot and Rs 950,000 a marla for a commercial plot. Kohat Enclave has the same rates.

Has FBR changed the Kohat table in 2026?

We found no 2026 amendment. FBR's Kohat page lists only SRO 1698(I)/2024, and no 2026 valuation notification on the Income Tax SRO list is for Kohat.

What is the highest FBR value in Kohat?

Main Bazar near Shah Faisal Gate, at Rs 5,991,305 a marla for commercial land.

Is Kohat Cantt in the table?

Yes. Cantt is Rs 325,186 a marla for commercial land and Rs 102,156 for residential land.

What does the "=" sign mean in the table?

It means the table gives no rate of that kind for that row, for example no commercial rate for a small village.