GP Fund Profit Rate 2025-26 in Pakistan: 12.05 Per Cent, Every Year Since 2019-20 and the 11.89 Per Cent Advance Mark-up
The federal GP Fund profit rate for 2025-26 is 12.05%, down from 12.46% and 13.97%. See every year since 2019-20, the 11.89% advance mark-up and AGPR rules.
The profit rate on the federal General Provident Fund (GP Fund) for 2025-26 is 12.05 per cent a year. The Finance Division fixed it by a resolution dated 3 September 2026. It is down from 12.46 per cent in 2024-25 and 13.97 per cent in 2023-24. On a Rs 10 lakh balance held for the whole year, 12.05 per cent is Rs 120,500 of profit.
The same rate applies to the Contributory Provident Fund. Separately, the Finance Division set 11.89 per cent as the mark-up for 2025-26 on house building and conveyance (car or motorcycle) advances. Both are below.
GP Fund profit rate for 2025-26 is 12.05 per cent
The Finance Division's Resolution No. F. 2(1)Reg-7/2014-2015 of 3 September 2026 sets 12.05 per cent a year on subscriptions and balances in the General Provident Fund for the financial year that began on 1 July 2025. It is to be published in the Gazette of Pakistan.
The rate is fixed after the year ends. The 2025-26 rate covers July 2025 to June 2026. The rate for 2026-27, the current year, will come in a later resolution.
Funds of the Ministry of Railways and the Ministry of Defence get their own instructions from those ministries, as each resolution says.
GP Fund profit rate every year since 2019-20
Over the last seven years the rate has moved between 7.90 per cent, in 2020-21, and 14.22 per cent, in 2022-23. Each figure below is from the Finance Division resolution for that year, and the last column shows the profit on Rs 10 lakh.
| Financial year | GP Fund profit rate | Profit on Rs 10 lakh for the year |
|---|---|---|
| 2019-20 | 12.00% | Rs 120,000 |
| 2020-21 | 7.90% | Rs 79,000 |
| 2021-22 | 12.40% | Rs 124,000 |
| 2022-23 | 14.22% | Rs 142,200 |
| 2023-24 | 13.97% | Rs 139,700 |
| 2024-25 | 12.46% | Rs 124,600 |
| 2025-26 | 12.05% | Rs 120,500 |
The Rs 10 lakh column is a simple illustration. Your real profit depends on your balance month by month, because new subscriptions arrive every month and any advance you draw lowers the balance.
How to check the profit in your own GP Fund account
Your annual GP Fund statement from the Accountant General Pakistan Revenues (AGPR) shows the opening balance, the year's subscriptions, any advance and recovery, and the profit credited. Compare that profit with the year's rate in the table.
- Get your annual GP Fund statement from your accounts office or AGPR. Keep your personnel number ready.
- Note the opening balance on 1 July and each month's subscription.
- Find the profit line for the year and the rate used.
- Check that rate against the table above. For 2025-26 it should be 12.05 per cent.
- If a month's subscription is missing, ask your DDO, the drawing and disbursing officer, to trace the credit.
Missing credits are a known problem for staff of autonomous bodies who pay by treasury challan. AGPR asks departments to write the correct personnel number and name on every challan, and to list each subscriber on the back when one challan covers several people. Separate lists are not accepted.
Your monthly subscription itself depends on your pay scale. The rates are on our page on GP Fund deduction rates for 2026, which follow the revised basic pay scales 2026.
Mark-up on house building and car advances is 11.89 per cent
For 2025-26 the Finance Division fixed 11.89 per cent a year as the final mark-up on loans and advances to federal employees for buying a conveyance and for house building. Its letter of 23 July 2026 sets the same rate for development loans.
| Rate for 2025-26 | Per year | Finance Division document |
|---|---|---|
| GP Fund profit | 12.05% | Resolution of 3 September 2026 |
| House building advance mark-up | 11.89% | Letter of 23 July 2026 |
| Conveyance advance mark-up | 11.89% | Letter of 23 July 2026 |
| Development loans mark-up | 11.89% | Letter of 23 July 2026 |
The same letter lists the development loan mark-up for the two years before: 17.84 per cent for 2023-24 and 17.74 per cent for 2024-25. So the 2025-26 mark-up is about six points lower.
Refundable GP Fund advance: one at a time
AGPR does not accept a second refundable GP Fund advance until the earlier refundable advance is fully recovered. This is in its revised SOP, set out in an AGPR circular of 24 April 2025.
A refundable advance is a loan from your own GP Fund balance that is recovered from your pay in instalments. A non-refundable advance is a withdrawal you do not repay. Before AGPR will process either, or a final payment, any GP Fund money from an earlier employer, such as another government or an autonomous body, should be transferred into your AGPR account with its interest. AGPR asked departments in May 2022 to complete that transfer first.
- Finish recovering any running refundable advance before applying for another.
- Recovery is best made through payroll. If you repaid by challan, send it to AGPR with a change statement so the payroll deduction stops.
- Bring old GP Fund balances from earlier employers into your account before you apply.
On retirement the balance is paid as a final payment. Our page on gratuity and provident fund in Pakistan covers that stage.
Common questions
What is the GP Fund profit rate for 2025-26?
12.05 per cent a year, fixed by the Finance Division resolution of 3 September 2026.
What was the GP Fund profit rate for 2024-25?
12.46 per cent a year. For 2023-24 it was 13.97 per cent.
Has the 2026-27 GP Fund rate been announced?
Not as of 14 November 2026. Each year's rate is fixed after that year ends. The 2025-26 rate came in September 2026.
What mark-up is charged on a house building advance?
11.89 per cent a year for 2025-26, the same as for a conveyance advance.
Can I take a second refundable GP Fund advance?
Only after the first refundable advance is fully recovered, under AGPR's revised SOP.
How we verified this
What we checked and where we read it.
Last checked on 14 November 2026. We read these Finance Division documents on the Finance Division circulars page: Resolution No. F. 2(1)Reg-7-2014-2015 of 3 September 2026 (12.05 per cent for 2025-26, and 12.46 per cent for 2024-25); the resolution of 10 September 2025 (12.46 per cent for 2024-25, and 13.97 per cent for 2023-24); the resolution of 19 July 2023 (14.22 per cent for 2022-23, and 12.40 per cent for 2021-22); the resolution of 18 November 2021 (7.90 per cent for 2020-21, and 12.00 per cent for 2019-20); and letter No. 8(2)GS-I/2018-0002 of 23 July 2026 on mark-up on loans and advances for 2025-26. From the AGPR website we read the GP Fund circulars of 24 April 2025 (second refundable advance), 17 May 2022 (transfer of credits) and 3 November 2020 (treasury challans). The Rs 10 lakh figures are our own arithmetic.
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.
