How Overseas Pakistanis Get the Filer Rate on Property Tax in Pakistan
Overseas Pakistanis with a POC or NICOP can pay property advance tax at the filer rate under sections 236C and 236K. See the FBR PSID steps and the rate gap.
Short answer: An overseas Pakistani who holds a Pakistan Origin Card (POC) or a National Identity Card for Overseas Pakistanis (NICOP), and who stayed in Pakistan fewer than 183 days in the financial year, can pay property advance tax under sections 236C and 236K at the filer rate, even without filing a return. The route runs through the Federal Board of Revenue (FBR) payment page.
We read the FBR page for overseas Pakistanis and its FAQ page on 23 October 2026. The FAQ shows rate tables from before the Finance Act 2026. Our own page on the 2026 property tax rates reports single rates from 1 July 2026. So read the rate tables below as history until the registrar confirms the figure.
The filer rate applies to eligible non-residents without a return
FBR says an overseas Pakistani gets the filer rate on both sections if two things are true. The person holds a POC or NICOP, and is non-resident, meaning less than 183 days in Pakistan in a financial year. Without the approval step, a non-filer pays the higher rate.
Section 236C is advance tax collected from the seller on the gross amount received. Section 236K is advance tax collected from the buyer on the fair market value. Advance tax is a payment against your income tax, and you keep the receipt as proof.
The registrar or housing society starts the PSID on the FBR page
The FAQ says the office handling the registration, transfer or recording of the property clicks the "Overseas Pakistanis" link on the FBR portal to create a payment slip identity, called a PSID. The page "Create PSID under section 236C or 236K" sits on the FBR IRIS payment site.
So the owner or buyer does not file the form alone. The office dealing with the property does. If your registrar or society office has not heard of the link, show them the FBR page and the FAQ.
- The registrar, authority or housing society opens the Overseas Pakistanis link and creates a PSID.
- The form asks for your POC or NICOP number. Your name and address come up automatically.
- Upload a scan of the POC or NICOP.
- State whether you are resident or non-resident and upload supporting papers if asked.
- The PSID goes to the Commissioner's IRIS digital inbox. The Commissioner checks the papers and approves.
- FBR tells you by email and SMS. After approval, you pay at the filer rate.
The FAQ tables show a steep gap between filers and non-filers
FBR's FAQ gives two tables "after the Finance Act, 2025 amendments". They show why the approval matters: a non-filer buying a house above Rs 100 million pays 18.5 per cent against 2.5 per cent for a filer. Late filers sit in between.
| Section 236K, buyer, on fair market value | Filer | Late filer | Non-filer |
|---|---|---|---|
| Up to Rs 50 million | 1.5% | 4.5% | 10.5% |
| Above Rs 50 million to Rs 100 million | 2% | 5.5% | 14.5% |
| Above Rs 100 million | 2.5% | 6.5% | 18.5% |
| Section 236C, seller, on gross consideration | Filer | Late filer | Non-filer |
|---|---|---|---|
| Up to Rs 50 million | 4.5% | 7.5% | 11.5% |
| Above Rs 50 million to Rs 100 million | 5% | 8.5% | 11.5% |
| Above Rs 100 million | 5.5% | 9.5% | 11.5% |
On a Rs 60 million purchase, 2 per cent is Rs 1,200,000 and 14.5 per cent is Rs 8,700,000. That is our arithmetic from the FAQ table, for the band above Rs 50 million. Your registrar must confirm the figures for a current deal.
Our page and the FBR FAQ do not agree on the current rate
This is a conflict we cannot settle. FBR's FAQ page still shows the table above. Our page on the Finance Act 2026 reports a flat 2.75 per cent for sellers and 1.25 per cent for buyers from 1 July 2026, and says the Act itself shows no filer split in those divisions.
It also says the Act does not say whether the overseas step is still needed. So before you pay, ask the registrar which rate their system charges and whether the FBR approval is still asked for. Keep the PSID and the receipt in your own name.
Papers to keep ready before the deal
Have a valid POC or NICOP. If your card has expired, our guide to NICOP and POC explains renewal, and the POC application is covered separately. Keep passport entry and exit stamps, which show how many days you spent in Pakistan.
If you cannot travel, a power of attorney may handle the deal. Our guide on verifying a power of attorney from abroad shows how. Tax on a later sale of the same property is a different matter, covered in capital gains tax on property.
Common questions
Who gets the filer rate without filing a return?
An overseas Pakistani with a POC or NICOP who is non-resident, meaning fewer than 183 days in Pakistan in a financial year, according to FBR's FAQ.
Which sections does it cover?
Section 236C on sale of property and section 236K on purchase of property.
Who creates the PSID?
The authority, registrar or housing society handling the property, through the Overseas Pakistanis link on the FBR portal.
Who approves the request?
The concerned Commissioner, through the IRIS digital inbox. FBR then informs you by email and SMS.
Is there a deadline?
The FAQ sets no separate deadline. Start the request before the transfer date, because the payment waits for approval.
Are the rates in the FAQ still current?
We could not confirm. The FAQ table is from after the Finance Act 2025, and the Finance Act 2026 may have changed it.
How we verified this
What we checked, where we read it, and what we could not confirm.
Last checked 23 October 2026. We read the FBR page for overseas Pakistanis, which links the PSID page, the FAQ and the facilitation desks, and the FAQ page itself. We did not open the PSID form because it needs a login. We could not confirm which rate table applies after 1 July 2026, the form fields beyond the FAQ list, or the facilitation desk hours.
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.
