# Pakistan 🇵🇰 — Property Due-Diligence Playbook

ISO2: `pk`. Status: ✅ Fully populated (researched 2026-06-13).

> **🇵🇰 Critical framing — read first.** Pakistan's property regime is **provincial at the land-record layer** — there is **no national cadastre**. Land records sit with each province's **Board of Revenue** (Punjab, Sindh, Khyber Pakhtunkhwa, Balochistan) + the Islamabad Capital Territory; **Punjab is the most digitised** ([Punjab Land Records Authority / PLRA, punjab-zameen.gov.pk](https://www.punjab-zameen.gov.pk/), under the PLRA Act 2017), the other provinces materially less so — **a per-province caveat is mandatory on every land-record claim**. Title is a **Record of Rights** (the mutation / *intiqal* entry in the *jamabandi* / *fard* + a registered deed under the **Registration Act 1908**), **presumptive, NOT a Torrens guaranteed title**. **The practical foreign-buyer market is overwhelmingly the DIASPORA** — non-resident Pakistanis (NRPs) + Pakistani Origin Card (POC) holders — channelled through the **State Bank of Pakistan's Roshan Digital Account (RDA) → Roshan Apna Ghar** scheme ([sbp.org.pk/RDAC/Ghar.html](https://www.sbp.org.pk/RDAC/Ghar.html), eligibility "Non Resident Pakistanis (NRPs) and Pakistani Origin Card (POC) holders"). **Non-origin foreign nationals** need **prior Federal-Government / Ministry-of-Interior approval to acquire immovable property**, under the **1980 Order made under Section 3 of the Foreigners Act, 1946** ([Foreigners Act 1946 — fia.gov.pk](https://fia.gov.pk/files/act/4.pdf)); **cantonment / border / diplomatic-enclave zones require security clearance**. Currency: **Pakistani Rupee (PKR / ₨)** is a **market-determined / managed float, NOT a peg** (under an active **IMF Extended Fund Facility** — verify SBP regime + IMF classification), with **exchange controls** via the SBP **Foreign Exchange Manual** governing repatriation. Tax stack headline: **FBR advance tax §236K on purchase (filer 1.5–2.5%) + §236C on sale (filer 4.5–5.5%) + CGT under §37(1A) Income Tax Ordinance 2001** — but **FBR property rates change with EVERY Finance Act; the figures here are Finance Act 2025 and you MUST "verify current Finance Act"**. **Final court of appeal for civil/property matters = Supreme Court of Pakistan** ([supremecourt.gov.pk](https://www.supremecourt.gov.pk/)); **constitutional jurisdiction was moved to the new Federal Constitutional Court by the 27th Amendment (signed 13 Nov 2025)** — verify current allocation at [na.gov.pk](https://na.gov.pk/). **Top hazards: earthquake + flood** (both have primary government mapping — PMD seismic, NDMA flood/atlas). **NO citizenship-by-investment** (a residency-only **Foreigner (Long Term Residency) Order, 2025** exists — residency, not nationality). Confirm any current FBR rate, provincial stamp duty, Interior NOC requirement, RDA eligibility, and repatriation mechanics at primary sources **before any binding step**. Authoritative primary sources: **[State Bank of Pakistan (SBP)](https://www.sbp.org.pk/)**, **[Federal Board of Revenue (FBR)](https://www.fbr.gov.pk/)**, **[Board of Investment (BoI) — invest.gov.pk](https://invest.gov.pk/)**, **[NDMA](https://www.ndma.gov.pk/)**, **[Pakistan Meteorological Department (PMD)](https://www.pmd.gov.pk/)**, **[NADRA](https://www.nadra.gov.pk/)**, the relevant **provincial Board of Revenue**, and the **Ministry of Interior**.

## Country profile

- **Geography / admin levels**: Federal parliamentary republic. **4 provinces** — **Punjab**, **Sindh**, **Khyber Pakhtunkhwa (KP)**, **Balochistan** — plus the **Islamabad Capital Territory (ICT)** and administered areas (**Azad Jammu & Kashmir**, **Gilgit-Baltistan**). **Land records are PROVINCIAL** (each province's Board of Revenue), analogous to Australian states — there is **NO single national cadastre**. Each province runs its own land-record body; ICT has its own arrangements. **Per-province caveat is mandatory on every parcel claim.**
- **Population**: **~235.95 million** (2024, World Bank — verify at [data.worldbank.org SP.POP.TOTL?locations=PK](https://data.worldbank.org/indicator/SP.POP.TOTL?locations=PK)). 5th most populous country. Various aggregators report a 2026 figure of ~241–259M; **do NOT cite a 2026 point figure as fact — use the 2024 WB anchor**.
- **GDP per capita**: **~US$1,485** (2024, World Bank current US$ — verify at [data.worldbank.org NY.GDP.PCAP.CD?locations=PK](https://data.worldbank.org/indicator/NY.GDP.PCAP.CD?locations=PK)). Other aggregators report US$1,578–1,643; treat as the **lower-middle-income band**. Use the WB current-US$ figure as the anchor.
- **Currency**: **Pakistani Rupee (PKR / ₨)**. **Market-determined / managed float** under an active IMF programme — **NOT a peg**. 2024 average ~278.5 PKR/USD; 2024 high ~281.95 ([2024 data, exchange-rates.org aggregator — for the live rate verify sbp.org.pk](https://www.sbp.org.pk/)). IMF Country Report material notes the rupee has been **broadly stable vs USD since January 2024** — i.e. de-facto closer to a stabilised arrangement than a clean float during 2024–2026; **verify the current SBP regime + IMF AREAER classification**.
- **Legal system**: **Common-law-based** (English common-law legacy) overlaid with **Islamic law** — a mixed system. **Final court of appeal for civil/criminal (incl. property) matters = Supreme Court of Pakistan** ([supremecourt.gov.pk](https://www.supremecourt.gov.pk/)). **Constitutional interpretation, federal–provincial disputes, and fundamental-rights enforcement were transferred to a new Federal Constitutional Court (FCC) by the 27th Amendment** (passed by the National Assembly 12 Nov 2025; ratified & signed by the President 13 Nov 2025; new Article 175E) — **verify the exact Article 175E text + current allocation at [na.gov.pk](https://na.gov.pk/) / the Gazette** (the constitutional-court change is corroborated by multiple secondary sources but the operative Article text should be confirmed at primary). **No external / Privy Council appeal.**
- **Languages**: **Urdu (national)**, **English (official)** — English is used in the higher courts, statutes, and contracts, and is the practical language of land statutes and deeds (useful for foreign buyers). Plus regional languages (Punjabi, Sindhi, Pashto / *Pashtō*, Balochi, Saraiki).
- **Title concept**: the operative ownership record is the **mutation (*intiqal*) entry in the Record of Rights** (*jamabandi* / *fard*) at the provincial revenue authority — a **record of rights (presumptive), NOT a Torrens guaranteed-title register**. **Registration of the deed** (sale deed / registry) under the **Registration Act 1908** is a separate step from mutation. **Both matter.** Governing statutes also include the **Transfer of Property Act 1882** — verify primary text per province.
- **Cadastre / land registry — PROVINCIAL (no national registry)**:
  - **Punjab**: **Punjab Land Records Authority (PLRA)** under the **PLRA Act 2017**, with **Arazi Record Centres**; digitised *fard* / mutation records — [punjab-zameen.gov.pk](https://www.punjab-zameen.gov.pk/) (the portal is JS-heavy; verify on the ground).
  - **Sindh / KP / Balochistan**: respective **Boards of Revenue** — materially less digitised than Punjab; verify the parcel record in person.
  - **ICT (Islamabad)**: own land-record arrangements (verify with the ICT administration / CDA for scheme land).
- **Identifier**: there is **no universal national parcel ID**. Parcels are referenced by *khasra* / *khatauni* numbers in the Record of Rights at the provincial Board of Revenue, plus scheme-specific plot numbers in approved housing schemes (DHA, Bahria Town, etc.). **Verify per province + per scheme.**
- **Title concept (ownership types)**: **freehold** dominant in approved housing schemes + most urban resale; **allotment / lease from a development authority** (DHA, CDA, Bahria Town) common in planned schemes; **agricultural / rural land** is governed by provincial land-revenue law and is **subject to foreign-acquisition restrictions** (see Foreign buyer eligibility).
- **Recent reforms (12-month watchlist)**:
  - **27th Amendment to the Constitution (signed 13 Nov 2025)** — created the **Federal Constitutional Court** (Art. 175E); repositioned the Supreme Court primarily as the final appellate court for civil/criminal matters. Two senior SC justices resigned 13 Nov 2025 in protest (secondary — JURIST). **Verify operative text at [na.gov.pk](https://na.gov.pk/) / Gazette of Pakistan.**
  - **Foreigner (Long Term Residency) Order, 2025** — government-approved ~September 2025; residency-by-investment (residency only, NOT citizenship); BoI live page at [invest.gov.pk/long-term-residency](https://invest.gov.pk/long-term-residency). Digital portal "going live soon."
  - **Finance Act 2025** (effective 1 July 2025) — current FBR §236K / §236C advance-tax slabs (see `--tax`); **FBR property rates change with every Finance Act — always verify current.**
  - **IMF 37-month Extended Fund Facility (EFF) + Resilience & Sustainability Facility (RSF)** — Third EFF Review / Second RSF Review completed by the IMF Executive Board **8 May 2026** (IMF press release PR-26147 + IMF Country Report No. 26/101, May 2026 — verify at [imf.org](https://www.imf.org/en/Countries/PAK)). Exchange-rate flexibility is the IMF programme's "primary shock absorber."

---

## 🇵🇰 Foreign buyer eligibility (READ FIRST)

This section determines whether a transaction is even legally possible — and which process applies. **The realistic foreign-buyer market is the diaspora** (NRPs + POC holders) via the SBP Roshan Digital Account → Roshan Apna Ghar; **non-origin foreign nationals face a multi-gate approval regime** and fall outside the diaspora digital route.

### Legal basis

- **Foreigners Act, 1946 (Act XXXI of 1946), Section 3** — the statutory hook under which the Federal Government issued a **1980 Order** requiring foreign nationals to obtain **prior Federal-Government / Ministry-of-Interior approval** before acquiring or holding immovable property. ([Foreigners Act 1946 — fia.gov.pk](https://fia.gov.pk/files/act/4.pdf) PRIMARY; the **Foreigners Order 1951** is the companion control instrument — Refworld hosts both.) ⚠️ **The 1980 Order's own gazette text / SRO number is not publicly indexed** — verify the operative SRO at the **Ministry of Interior** ([interior.gov.pk](https://www.interior.gov.pk/)).
- **Registration Act 1908** + **Transfer of Property Act 1882** — conveyancing + registration (English common-law derivation), applied per province.
- **State Bank of Pakistan Foreign Exchange Regulation** — the SBP **Foreign Exchange Manual** governs the inward-investment FX channel + repatriation ([sbp.org.pk/fe_manual](https://www.sbp.org.pk/fe_manual/)).
- **Roshan Digital Account (RDA) / Roshan Apna Ghar** — SBP scheme for the diaspora property buyer ([sbp.org.pk/RDAC/Ghar.html](https://www.sbp.org.pk/RDAC/Ghar.html)).
- **Pakistan Cantonment Property Rules 1957 / Cantonments Act** — govern cantonment (military) land; foreign acquisition in cantonments/border/diplomatic-enclave zones requires security clearance. ⚠️ The **exact foreign-buyer restriction was not read from primary text** this pass — verify primary via the relevant **Cantonment Board / Military Lands & Cantonments**.

### Buyer category matrix

| Buyer category | Right |
|---|---|
| **Pakistani citizen (resident)** | Full ownership; standard provincial mutation + registration |
| **Pakistani citizen abroad — NICOP holder** (retains citizenship) | Full citizen property rights |
| **Pakistani-origin foreigner — POC holder** (former citizen / person of Pakistani origin) | **Buy / sell / own / manage property** — the cleanest diaspora ownership status (NADRA / MoFA — primary issuer; [nadra.gov.pk](https://www.nadra.gov.pk/), [mofa.gov.pk](https://www.mofa.gov.pk/)); **POC ≠ citizenship** |
| **Non-origin foreign national** | Can acquire **only with prior Federal-Government / Ministry-of-Interior approval** (1980 Order under s.3 Foreigners Act 1946); a valid **long-term visa** (tourist/short-term insufficient); **agricultural / rural land restricted** ⚠️ secondary-sourced — verify |
| **Cantonment / border / diplomatic-enclave acquisition (any foreigner)** | **Security clearance required** ⚠️ verify primary rule via the relevant Cantonment Board / Military Lands & Cantonments |

⚠️ **The non-origin-foreigner path is NOT the same as the diaspora path.** The SBP RDA / Roshan Apna Ghar scheme is open **only to NRPs + POC holders** — non-origin foreigners fall **outside** the digital diaspora route and must use the general foreign-acquisition + Interior-NOC path.

⚠️ **Single/secondary-aggregator claims to TREAT AS UNVERIFIED** (do NOT state as fact): a "300 sqm cap for foreigners in provincial capitals", a "bar on foreigners buying in Islamabad", a "$2,000 Property Purchase Permit renewable every 6 months", and "Provincial Home Department + FERA approval" all surfaced in single/secondary sources (ARAB MLS, law-firm blogs) and were **NOT corroborated at a primary instrument**. Write *"data not publicly available — verify at the Ministry of Interior + the relevant Provincial Home Department"* rather than relying on these.

### Visa-or-residency-via-property

- **NO citizenship-by-investment (CBI)** / "golden passport". CONFIRMED — the BoI Long Term Residency FAQ states it "**provides residency rights only. It does not grant nationality or citizenship**" ([invest.gov.pk/long-term-residency/FAQs](https://invest.gov.pk/long-term-residency/FAQs)).
- **Residency-by-investment EXISTS** under the **Foreigner (Long Term Residency) Order, 2025** (approved ~Sept 2025; residency only). BoI-stated figures (see `--visa` for the full, internally-unreconciled detail): a **minimum investment floor of USD 50,000** (materialized within one year via authorized banking channels; annual renewal USD 50,000) on the BoI landing page, while the BoI FAQ lists a **tier table of USD 300,000 / 400,000 / 700,000 for 5 / 7 / 10-year** durations. ⚠️ **These two BoI figures are not reconciled on BoI's own site — present both and verify which tier unlocks real-estate acquisition at [invest.gov.pk/long-term-residency](https://invest.gov.pk/long-term-residency).**
- **For the diaspora buyer**, the property pathway runs through **POC / NICOP + the RDA / Roshan Apna Ghar channel** — not a "golden visa." POC itself already confers visa-free multiple entry + indefinite stay + the right to buy/sell/own/manage property.
- **NO dedicated digital-nomad visa** surfaced at a primary source (see `--digital-nomad`).

### Compliance / AML

- **RDA channel**: KYC/AML-screened by the participating bank + SBP at account opening — this is the diaspora buyer's built-in AML gate.
- **Non-origin foreign-national transactions**: secondary sources cite a **police character certificate + proof of source of funds + Interior NOC** ⚠️ verify primary at the Ministry of Interior.
- **FATF context**: Pakistan was on the FATF "grey list" and was **removed in October 2022** (FATF plenary — secondary/well-documented); AML/CFT obligations on banks + DNFBPs remain. Verify current status at [fatf-gafi.org](https://www.fatf-gafi.org/).
- **Source-of-funds documentation** is the practical gate for repatriation — see `--currency`.

### Verification path (before any reservation)

1. **Confirm your buyer category** (citizen / NICOP / POC / non-origin foreigner) — this determines the entire process.
2. **Diaspora buyer**: open a **Roshan Digital Account** with a participating bank; confirm Roshan Apna Ghar eligibility + financing terms in writing ([sbp.org.pk/RDAC/Ghar.html](https://www.sbp.org.pk/RDAC/Ghar.html)).
3. **Non-origin foreigner**: confirm the **Ministry-of-Interior NOC** requirement + process (1980 Order under s.3 Foreigners Act 1946) **before** committing; confirm the parcel is **not in a cantonment / border / diplomatic-enclave restricted zone**.
4. **Pull the provincial Record of Rights** (*fard* / *jamabandi*) + confirm the **mutation (*intiqal*)** chain at the relevant Board of Revenue (Punjab via PLRA / Arazi Record Centre; other provinces in person).
5. **Confirm the deed is registrable** under the Registration Act 1908 + clear of encumbrances.
6. **Confirm the FX provenance plan** for repatriation (RDA channel = clean; outside it, documented inward-remittance provenance — see `--currency`).
7. **AML / source-of-funds** evidence ready before signing.

---

## Section: `--price`

### Primary sources

- **There is NO official government house-price index published publicly at parcel level.** The State Bank of Pakistan publishes real-estate sector commentary in its economic reviews but **not a granular public HPI**.
- **[State Bank of Pakistan](https://www.sbp.org.pk/)** — macro + sector commentary, policy rate (drives mortgage cost).
- **[Federal Board of Revenue — valuation tables](https://www.fbr.gov.pk/)** — FBR publishes **valuation tables** of immovable property by city/area (the tax floor — distinct from market price; see structural caveat below).
- **Provincial DC (Deputy Commissioner) rates** — the provincial revenue "DC rate" is a separate administrative valuation, historically below market.

### Listing platforms (secondary, listing = seller-controlled)

- **Zameen.com** — [zameen.com](https://www.zameen.com/) (largest listing platform; asking-price index at [zameen.com/index/](https://www.zameen.com/index/)) — **seller-controlled, asking prices, often outdated**.
- **Graana** — [graana.com](https://www.graana.com/).
- **Lamudi Pakistan** — [lamudi.pk](https://www.lamudi.pk/).
- **Global Property Guide** — secondary aggregator (rental yields; see `--rental`).

### Top markets

- **Lahore (Punjab), Islamabad (ICT), Karachi (Sindh)** — the diaspora-investment triad. Approved gated schemes (DHA, Bahria Town, Gulberg) concentrate foreign-buyer demand.

### Price benchmarks (SECONDARY — listing/aggregator; directional only)

> ⚠️ **No primary per-sqft / per-property figure was verified this pass.** The figures below are **secondary / listing / aggregator** (Zameen, Union Developers blog, Global Property Guide) — **directional only, NOT parcel-level market prices**. Pakistani listing prices are **asking prices**, and **registered deed values are frequently understated vs market** (see structural caveat). **Cross-check against ≥3 active listings on the same city + scheme, and verify on the cadastre / on visit.**

- Residential prices reported rising **~10.5% YoY** ([per Union Developers blog quoting market data — SECONDARY, directional only](https://www.zameen.com/index/)).
- "Average house price ~PKR 6.63 crore as of Sep 2025" ([Union Developers blog — SECONDARY, directional only, NOT a parcel claim](https://www.zameen.com/)).
- Real-estate sector ~2% of GDP (secondary).
- SBP policy rate cited at **11% in 2025** as an easing factor ([secondary — verify the CURRENT rate at sbp.org.pk; do NOT assume 11% persists](https://www.sbp.org.pk/)).

### Currency / units convention

- All prices in **PKR**; large amounts are quoted in **lakh** (100,000) and **crore** (10,000,000). **1 crore = PKR 10,000,000.**
- "Marla" + "kanal" are the traditional area units in Punjab/KP (1 kanal = 20 marla; 1 marla ≈ 25.29 m² in the standard reckoning — **verify the local marla definition, which varies**).

### STRUCTURAL CAVEAT — the DC-rate / FBR-valuation / market-rate gap

Pakistan's registered deed values are **structurally understated**. There are **three distinct numbers** for any parcel:
1. The provincial **DC rate** (administrative, historically well below market);
2. The **FBR valuation table** value (FBR has been pushing these toward market to widen the tax base);
3. The actual **market rate** (what the parcel trades at).

Buyers historically registered at the below-market "DC rate" to cut stamp duty + CGT. **Never treat a single listing or registered-deed figure as the true market price** — triangulate listing asking price, FBR valuation, and DC rate, and verify on visit.

### Compute

1. **PKR/m² = price ÷ built/plot area m²** (convert marla/kanal → m² using the verified local definition).
2. Compare to **≥3 active listings** on the same city + scheme (DHA / Bahria Town / Gulberg) + plot size — scheme + plot size drive price more than city average.
3. **Trap — DC-rate vs market**: ask which figure the seller's quoted "price" refers to; the registered value will likely be the DC/FBR figure, not the market price.
4. **Trap — approved vs unapproved scheme**: an unapproved / litigated housing scheme can trade at a steep discount for a reason — verify the scheme's approval status with the relevant development authority / Board of Revenue.
5. **Trap — file vs allotment vs possession**: "files" (allotment rights in not-yet-developed schemes) are a distinct, riskier asset from a possessed, mutated, registered plot — verify what is actually being sold.

### Key terms

- **Fard / jamabandi** — the Record of Rights extract (the operative ownership record)
- **Intiqal (mutation)** — the entry transferring ownership in the Record of Rights
- **DC rate** — provincial administrative valuation (tax floor, below market)
- **FBR valuation table** — federal tax valuation of immovable property by area
- **Marla / kanal** — traditional area units (verify local definition)
- **File** — an allotment right in an undeveloped scheme (riskier than a possessed plot)

---

## Section: `--traffic`

### Sources

- **There is NO public AADT (Annual Average Daily Traffic) portal** comparable to UK DfT counts or US FHWA HPMS. **OSM road class + on-the-ground observation is the practical method.**
- **[National Highway Authority (NHA)](https://nha.gov.pk/)** — national highway + motorway network (motorway/highway inventory; not a live AADT portal).
- **Provincial highway / transport departments** + city traffic police — per-province; not consistently digitised.
- **OSM `highway` tag** — fallback via Overpass.

### Coarse OSM fallback

| OSM `highway` | Pakistani road class | Typical v/d (heuristic) |
|---|---|---|
| `motorway` / `trunk` | Motorway (M-1/M-2/etc.) / National Highway | 15,000–50,000+ |
| `primary` | Major urban arterial / GT Road segments | 10,000–40,000 |
| `secondary` | City spine roads | 3,000–12,000 |
| `tertiary` / `unclassified` | Scheme feeder roads | 500–3,000 |
| `residential` | Internal scheme street | < 500 |

### Verdict bands (heuristic — calibrate with on-site visit)

- 🟢 < 1,500 v/d (gated-scheme interior street, rural lane)
- 🟡 1,500–8,000 v/d (suburban scheme spine, secondary city road)
- 🟠 8,000–25,000 v/d (major urban arterial, GT Road urban segments)
- 🔴 > 25,000 v/d (motorway segments, Karachi/Lahore core arterials at peak)

### Caveats

- **No primary AADT data** — the bands above are heuristic. Verify the specific road on visit (peak-hour observation) + check OSM class.
- **Urban congestion**: Karachi + Lahore have severe peak-hour congestion on core arterials; gated schemes (DHA, Bahria Town) self-manage internal traffic + access control.
- **Motorway network**: the M-series motorways (e.g. M-1 Islamabad–Peshawar, M-2 Islamabad–Lahore) are tolled, well-built, and a structural connectivity asset for scheme locations near interchanges.
- **Security-event road closures**: arterial closures during security operations / VIP movement are a known disruption in some cities — not predictable from traffic data.

---

## Section: `--tax`

> **⚠️ WARNING — FBR property tax rates change with EVERY Finance Act.** The figures below are **Finance Act 2025** (effective 1 July 2025) per the **FBR overseas FAQ** ([fbr.gov.pk/overseas-faqs/174240/174248](https://fbr.gov.pk/overseas-faqs/174240/174248) — PRIMARY gov tax authority). **ALWAYS say "verify current Finance Act"** — do NOT assume these persist into FY2026-27. **Provincial stamp duty / registration / CVT / annual property tax are PER-PROVINCE and NOT verified to a primary provincial source this pass** — see the open-gap notes below.

### Advance tax on PURCHASE — Income Tax Ordinance 2001 §236K

Collected at transfer by the registering authority. **Finance Act 2025** (FBR overseas FAQ — PRIMARY, eff. 1 July 2025):

| Fair Market Value | Filer (ATL) | Late Filer | Non-Filer |
|---|---|---|---|
| **≤ Rs. 50 million** | **1.5%** | 4.5% | 10.5% |
| **Rs. 50–100 million** | **2%** | 5.5% | 14.5% |
| **> Rs. 100 million** | **2.5%** | 6.5% | 18.5% |

### Advance tax on SALE — §236C

Collected from the seller at transfer. **Finance Act 2025** (same FBR FAQ — PRIMARY):

| Gross Consideration | Filer (ATL) | Late Filer | Non-Filer |
|---|---|---|---|
| **≤ Rs. 50 million** | **4.5%** | 7.5% | 11.5% |
| **Rs. 50–100 million** | **5%** | 8.5% | 11.5% |
| **> Rs. 100 million** | **5.5%** | 9.5% | 11.5% |

- **Overseas-Pakistani relief (PRIMARY, FBR FAQ)**: **non-resident POC / NICOP holders** (present in Pakistan <183 days/yr) **may access the FILER rate even without filing a return**, subject to FBR verification. This is a **material, citable benefit for the diaspora buyer** — confirm the current process at [fbr.gov.pk](https://www.fbr.gov.pk/).
- **§236C paid is adjustable** against final CGT liability.
- ⚠️ **ALWAYS verify the current Finance Act** — these slabs change annually.

### Capital Gains Tax (CGT) on immovable property — §37(1A) Income Tax Ordinance 2001

Statute: **Section 37(1A) of the Income Tax Ordinance, 2001** (sub-section (1A) inserted by the **Finance Act 2012**), charging gains on disposal of immovable property at the rates in **Division VIII, Part I, First Schedule**. A **March 2026 Islamabad High Court ruling** held property-sale gains taxable *only* under s.37(1A) (Business Recorder / Profit, 2026-03-25 — secondary). ⚠️ Still **"verify current Finance Act."**

- **Property acquired on/after 1 July 2024**: **flat 15% for ATL / filers, regardless of holding period** (the holding-period concept was **eliminated by Finance Act 2024**). Non-ATL → personal slab rates with a **15% minimum floor**. ([PwC Tax Summaries — Pakistan / Income determination](https://taxsummaries.pwc.com/pakistan/individual/income-determination) — authoritative secondary, cross-checked to FBR-aligned figures.)
- **Property acquired on/before 30 June 2024** — holding-period slabs apply ([PwC Tax Summaries, verbatim](https://taxsummaries.pwc.com/pakistan/individual/income-determination)):

| Holding period | Open plots | Constructed | Flats |
|---|---|---|---|
| **≤ 1 yr** | 15% | 15% | 15% |
| **>1–2 yr** | 12.5% | 10% | 7.5% |
| **>2–3 yr** | 10% | 7.5% | 0% |
| **>3–4 yr** | 7.5% | 5% | 0% |
| **>4–5 yr** | 5% | 0% | 0% |
| **>5–6 yr** | 2.5% | 0% | 0% |
| **>6 yr** | 0% | 0% | 0% |

### Provincial taxes (stamp duty / registration / CVT / town-transfer)

- **Stamp duty + registration fee + capital value tax (CVT, where applicable) + town/cantonment transfer fees are PROVINCIAL** and vary by province / city (Punjab, Sindh, KP, Balochistan, ICT). Commonly cited combined transfer cost is provincial stamp duty (often quoted in the low single-digit %) + registration. ⚠️ **Rates are province-specific and were NOT verified to a primary provincial source this pass** — *data not publicly available here; verify at the relevant **provincial Board of Revenue** / **Excise, Taxation & Narcotics Control** department.* **Do NOT state a provincial stamp-duty percentage as fact.**

### Annual property tax (provincial)

- A provincial **"property tax"** is levied by the provincial **Excise, Taxation & Narcotics Control** departments on the **annual rental value** of urban property; rates / valuation tables differ per province / city. ⚠️ **NOT verified to primary this pass** — *data not publicly available here; verify at the relevant provincial Excise & Taxation department.*

### Federal Excise Duty + other

- **Federal Excise Duty** has in some recent Finance Acts applied to allotment/transfer of commercial property + first allotment of plots — **status changes; verify the current Finance Act** at [fbr.gov.pk](https://www.fbr.gov.pk/).

### Repatriation tax treatment

- RDA investments are "**fully repatriable and subject to full and final taxation**" ([SBP — PRIMARY](https://www.sbp.org.pk/RDAC/Ghar.html)). See `--currency`.

⚠️ **Verification**: confirm the **current FBR §236C/§236K slabs + CGT** at [fbr.gov.pk](https://www.fbr.gov.pk/) (re-check at each Finance Act), and the **provincial stamp duty / registration / CVT / annual property tax** at the relevant provincial Board of Revenue / Excise & Taxation department, **before contract**.

---

## Section: `--rental`

### Long-term residential rentals

- **Provincial Rent Restriction / Tenancy ordinances** govern (e.g. **Punjab Rented Premises Act**, **Sindh Rented Premises Ordinance**) — **provincial; verify per province.**
- **Standard convention**: an **11-month lease** is common (to avoid certain tenancy-act protections that attach at 12 months), with an advance deposit typical.
- **Rental income** is taxable under the **Income Tax Ordinance 2001**; rates / withholding on rent are FBR-set and **change with the Finance Act** — verify current at [fbr.gov.pk](https://www.fbr.gov.pk/).

### Gross rental yields (SECONDARY — Global Property Guide aggregator; cross-check)

> ⚠️ The figures below are **secondary aggregator** (Global Property Guide); the live GPG page **403'd** to both the original researcher and the auditor and remained unconfirmed-against-live-page. **Citable as a directional secondary, never as a primary fact** — cross-check the live page.

- Pakistan national average **6.53% (Q3 2025)**, up from 6.24% (Q1 2025).
- **Islamabad ~6.75%**, **Lahore ~5.9%** (Gulberg 2-bed reported up to ~8%), Karachi strong demand-driven yields.
- Long-term leases generally **~4–6% gross**.

([Global Property Guide, 2025 data — globalpropertyguide.com/asia/pakistan/rental-yields — SECONDARY; cross-check the live page.](https://www.globalpropertyguide.com/asia/pakistan/rental-yields)) Yields are gross of vacancy + management + tax — verify per property.

### Short-term let (STR / Airbnb)

- **Airbnb operates** but the regulatory status is a **GRAY AREA** — **no dedicated national STR licensing regime surfaced** at a primary source. **STR income IS taxable** and must be declared under the **Income Tax Ordinance 2001**. ⚠️ *No primary STR-licensing rule found — STR is "lightly-regulated / gray, not banned"; verify any provincial/municipal rule.* (Secondary blogs cite STR nightly rates ~30–50% above monthly-equivalent rents — directional only.)

---

## Section: `--work=<profession>`

### Reality

- A **non-origin foreigner buying property typically does so as an investor**, not via local employment — work visas / residency are a separate track (BoI / Ministry of Interior). **For the diaspora buyer the "work" angle is irrelevant** — the purchase is funded from overseas income via the RDA channel.
- **Economy**: lower-middle-income; **agriculture + textiles + remittances** are the pillars. **Remittances from the diaspora are a macro lifeline and the direct funding source of the foreign-buyer (RDA) property market.** GDP/capita ~US$1,485 (2024, World Bank — see Country profile).

### Job platforms

- **Rozee.pk** — [rozee.pk](https://www.rozee.pk/) (largest Pakistani job board).
- **LinkedIn Pakistan**, **Indeed Pakistan** — secondary.
- **Mustakbil.com** — secondary job board.

### Visa routes for working

- **Work visa** — employer-sponsored, via the Ministry of Interior / DG Immigration & Passports (work permit + visa); justification that the role cannot be filled locally.
- **SIFC Investor Visa** — an **investor route** (via [visa.nadra.gov.pk](https://visa.nadra.gov.pk/)) linked to the Special Investment Facilitation Council; **this is an investor visa, not a work or digital-nomad visa**.
- **Long Term Residency (LTR)** — the Foreigner (Long Term Residency) Order, 2025 route permits holders to "acquire/lease land, invest in SEZs, start businesses" (BoI — see `--visa`).
- **POC / NICOP** — for the diaspora; full work + residence + property rights (NADRA / MoFA).

### Salary benchmarks

- ⚠️ **Salary benchmarks not primary-verified this pass** — *data not publicly available here; verify at the Pakistan Bureau of Statistics ([pbs.gov.pk](https://www.pbs.gov.pk/)) + Rozee.pk salary data.* Qualitatively: salaries are low in USD terms (lower-middle-income economy); the property thesis for foreigners is **diaspora-investment + remittance-funded**, not local-salary-funded.

### Professional licensing

- Professional bodies (e.g. **Pakistan Engineering Council**, **Pakistan Medical & Dental Council**, provincial Bar Councils) govern credential recognition — non-trivial for foreign credentials; verify per profession.

---

## Section: `--risks`

### Primary national hazard sources

| Source | URL | What it gives |
|---|---|---|
| **National Disaster Management Authority (NDMA)** | [ndma.gov.pk](https://www.ndma.gov.pk/) | Earthquake Guidelines + Infrastructure Risk Atlas (ranks infrastructure against earthquake + flood); flood situation reports |
| **Pakistan Meteorological Department (PMD) / National Seismic Monitoring Centre** | [pmd.gov.pk](https://www.pmd.gov.pk/) · [seismic.pmd.gov.pk](https://seismic.pmd.gov.pk/) | Seismic Hazard Map of Pakistan + PSHA report; cyclone / monsoon / heat |
| **PreventionWeb (UNDRR)** | [preventionweb.net](https://www.preventionweb.net/) | Composite hazard map (secondary / UN) |

### Seismic — HIGH exposure (load-bearing hazard)

- Pakistan sits on a highly active part of the **India–Eurasia collision zone** — **HIGH earthquake exposure**. Northern areas / **Azad Jammu & Kashmir** (2005 Kashmir quake, ~73,000+ deaths) and **Quetta / Balochistan** (1935 Quetta quake) are high-hazard zones.
- Earthquake intensity zones are defined as "**20% probability of exceedance in 50 years**" (PMD / seismic zonation — PRIMARY framing). The **Seismic Hazard Map of Pakistan** + PSHA report are the primary references ([seismic.pmd.gov.pk hazard-map](https://seismic.pmd.gov.pk/hazard-map.php) — the hazard-map page **403'd** to the fetcher; the body's PSHA report is the primary reference).
- ⚠️ **Mandatory: check the specific parcel against the PMD seismic zone + NDMA atlas — do NOT generalise a city to a parcel.**

### Flood — SEVERE recurrent (load-bearing hazard)

- Severe recurrent **riverine / monsoon flooding**. The **2022 floods** affected ~33 million people and submerged roughly a third of the country (widely documented; NDMA + UN — verify NDMA situation reports). The **2010 Indus floods** were also catastrophic.
- **Sindh + southern Punjab** (Indus basin) carry the **highest flood exposure**; flash flooding in KP / northern valleys.
- ⚠️ Verify the parcel against **NDMA flood mapping** + local drainage on visit.

### Cyclone

- **Arabian-Sea tropical cyclones** threaten the **Karachi / Sindh / Makran coast** (e.g. Cyclone Biparjoy 2023 prompted coastal evacuations — verify PMD). Coastal / low-lying Karachi also has **urban-flooding + sea-intrusion** risk.

### Other hazards

- **Drought** (Tharparkar / Balochistan); **landslides** (northern areas); **heatwaves** (Karachi 2015 heatwave ~1,200+ deaths — widely documented; verify PMD/NDMA); **GLOF** (glacial lake outburst floods) in Gilgit-Baltistan.

### Verdict driver

- **Seismic + flood are the two load-bearing hazards**; both have **PRIMARY government mapping** (PMD seismic, NDMA flood/atlas). **Always parcel-check** — do not generalise.

### Risk dashboard — typical urban scheme (Lahore / Islamabad / Karachi)

| Class | Severity | Action priority |
|---|---|---|
| **Earthquake** | 🟠–🔴 (north / AJK / Quetta highest) | Check PMD seismic zone for the parcel; verify post-2005-code construction; structural review for older builds |
| **Flood (riverine / urban)** | 🟠 (Indus basin Sindh + S. Punjab); 🟡 elsewhere | Check NDMA flood mapping + local drainage; avoid low-lying nullah-adjacent plots |
| **Cyclone / coastal (Karachi / Makran)** | 🟡–🟠 (coastal Sindh) | Coastal-Karachi parcels: verify surge + urban-flood history |
| **Heatwave** | 🟠 (Karachi / southern Punjab / Sindh) | High cooling load → ties to power reliability (see `--mains`) |
| **Security (KP / Balochistan)** | 🔴 (KP + Balochistan); 🟡 (Punjab / ICT / urban Karachi) | See `--crime`; the diaspora market concentrates in Punjab + Islamabad + urban Karachi for a reason |

---

## Section: `--mains`

### Electricity

- **Chronic supply issues** — **load-shedding** (scheduled + unannounced) is a structural feature, worse in summer peak. Karachi's distributor is **K-Electric** (privatised); the rest of the country is served by **DISCOs** under the national grid. High tariffs + outages have been cited by the Karachi Chamber of Commerce as deterring investment ([Dawn / secondary, 2024](https://www.dawn.com/)). **Backup (UPS / inverter / solar / generator) is a normal household expectation — budget for it.**

### Water

- Urban water supply is **unreliable** and infrastructure is **aging**. Karachi: the **Karachi Water & Sewerage Corporation (KWSC)** reported a ~54 MGD shortfall after a power fault at the **Dhabeji pumping station** (the city's primary intake); main lines laid 1956–1971 are prone to ruptures ([Dawn / The Tribune, 2024 — secondary](https://www.dawn.com/)). **Tanker-water reliance + private bore / storage are common.** Lahore / Punjab are served by **WASA** bodies; **groundwater depletion** is a concern.

### Sewerage

- Municipal sewerage coverage is **incomplete**; older areas + informal settlements are underserved; **urban flooding from blocked drains** in the monsoon (especially Karachi).

### Foreign-buyer takeaway

- In any city, **verify the SPECIFIC scheme's water source** (piped vs tanker vs bore), **power backup**, and **sewerage connection ON VISIT**. Gated "approved housing schemes" (DHA, Bahria Town, etc.) typically **self-provide utilities at higher reliability** than legacy city areas — **but verify per-scheme; do NOT generalise.**

### Costs

- ⚠️ **Connection + backup costs not primary-verified this pass** — *data not publicly available here; verify with the local DISCO / K-Electric + WASA / KWSC + local contractors on visit.* Qualitatively, budget for a **UPS / inverter + battery** at minimum, and a **generator + solar** for continuous-occupancy reliability.

---

## Section: `--crime`

### Primary / citable sources

- **Citizens-Police Liaison Committee (CPLC)**, Karachi — the official statutory crime-statistics body for Sindh ([web.cplc.app](https://web.cplc.app/khi_statistic/) — PRIMARY regulated/official).
- **US OSAC** Pakistan Country Security Report ([osac.gov](https://www.osac.gov/) — primary US-gov security assessment).
- **Pakistan Bureau of Statistics** does not publish a granular public crime index; **provincial police + CPLC** are the data sources.

### Karachi street crime (2024)

- CPLC recorded **66,530 street-crime incidents Jan–Nov 2024** ([CPLC via The News citing CPLC — CPLC is PRIMARY; news is the conduit, 2024 data](https://web.cplc.app/khi_statistic/)). ⚠️ **Do NOT conflate the incident count with a street-crime death toll**: the widely-circulated "1,503 killed in 2024" figure is an **all-causes city mortality tally** (road accidents ~773, drug overdoses ~363, suicides ~100, terrorism, gas explosions, etc.) reported by The News — **NOT a CPLC street-crime fatality count**; street-crime-specific deaths in that compilation were a far smaller number (≈100+) — *verify the precise street-crime fatality figure at the CPLC statistics portal.* **Karachi street crime** (phone / vehicle snatching, robbery) is the **dominant urban-property-buyer safety concern**.

### Terrorism / insurgency (region-specific)

- **Khyber Pakhtunkhwa (KP)** and **Balochistan** carry **materially elevated terrorism / insurgency risk** — TTP (Pakistani Taliban) in KP, BLA (Baloch Liberation Army) in Balochistan. (A think-tank source tracked **1,627 terrorism-related incidents in KP in 2025, +48% vs ~1,100 in 2024** — ⚠️ **secondary / directional; the precise count is not primary** — verify at OSAC + your home-country travel advisory.) The qualitative "KP + Balochistan materially elevated" is sound.
- **Foreign-buyer takeaway**: KP + Balochistan are high-security-risk; the diaspora property market concentrates in **Punjab (Lahore) + Islamabad + urban Karachi** for a reason. **Check the current OSAC report + your home-country travel advisory before any visit or commitment.**

### Verdict bands (Pakistan-specific)

- 🟢 Gated approved scheme (DHA / Bahria Town) in Punjab / ICT with controlled access
- 🟡 Mainstream urban residential in Punjab / ICT / settled urban Karachi
- 🟠 Karachi street-crime hotspot districts; periphery of major cities
- 🔴 KP / Balochistan elevated-terrorism zones; specific insurgency-affected areas

### Confidence

MEDIUM. CPLC is the correct statutory crime-stats body (Karachi/Sindh); the security geography is well-documented. The specific CPLC 2024 figure is **CPLC-via-news** (primary-via-conduit) — citable with the conduit caveat. Terrorism counts are secondary/directional.

---

## Section: `--amenities`

Universal OSM Overpass logic per `shared/amenities-osm.md`. Pakistan-specific notes:

- **Amenities are best assessed at the SCHEME level** (DHA / Bahria Town / Gulberg, etc.), **not city-wide** — verify on visit.
- **Healthcare**: a large **private-hospital sector** in the major cities (e.g. **Aga Khan University Hospital** Karachi, **Shifa International** Islamabad) is the practical standard for foreigners; the public health system is strained. ⚠️ No primary quantitative metric verified this pass — qualitative only.
- **Schools**: international / private schooling is concentrated in **Lahore / Islamabad / Karachi** (relevant to diaspora returnees). ⚠️ Not primary-verified this pass — qualitative only.
- **Connectivity**: mobile broadband (4G) is widespread in cities; fixed fibre in upscale schemes. **Periodic internet throttling / shutdowns during security events** is a known risk — verify with the **Pakistan Telecommunication Authority (PTA)** ([pta.gov.pk](https://www.pta.gov.pk/)).
- **Supermarkets / retail**: chain supermarkets + traditional bazaars; tag `shop=supermarket`. **Banks**: HBL, MCB, UBL, Meezan (Islamic), Bank Alfalah, etc. (RDA-participating banks matter for the diaspora buyer — see `--finance`).

### Verdict bands (Pakistan — scheme-gradient)

- 🟢 Inside a developed gated scheme with on-site retail + clinic + school (DHA / Bahria Town inner)
- 🟡 Mainstream urban neighbourhood with nearby bazaar + clinic + school
- 🟠 Developing scheme / urban periphery — amenities drive-dependent
- 🔴 Undeveloped scheme / rural — sparse amenities

⚠️ Verify the SPECIFIC scheme's amenities on visit — do not generalise from a city.

---

## Section: `--climate`

Universal logic per `shared/climate-projections.md`. Pakistan-specific overrides:

- **Zones**: arid / hot (Sindh, Balochistan, southern Punjab — **Jacobabad** among the hottest inhabited places on earth) → humid subtropical (Punjab plains) → highland / alpine (north, Gilgit-Baltistan). The **monsoon (Jul–Sep)** drives flooding.
- **Heat**: extreme summer heatwaves (Karachi 2015 heatwave ~1,200+ deaths — widely documented; verify PMD/NDMA). **High cooling load → ties to power reliability** (see `--mains`).
- **Authority**: the **Pakistan Meteorological Department (PMD)** ([pmd.gov.pk](https://www.pmd.gov.pk/)) is the primary climate / weather authority.
- **Climate-change exposure**: Pakistan is repeatedly cited among the **most climate-vulnerable countries** (2022 floods). **Riverine flood + GLOF + heat** are the property-relevant climate hazards. Cross-reference `--risks`.

### Acute-event flags

- 🔴 Low-lying Indus-basin parcel (Sindh / southern Punjab) — riverine flood exposure (2022 flood footprint)
- 🟠 Coastal Karachi / Makran — cyclone + urban-flood + sea-intrusion
- 🟠 Gilgit-Baltistan valley floor — GLOF exposure
- 🟠 Southern Punjab / Sindh — extreme heat → cooling-load + grid-reliability stress
- 🟡 Northern highlands — landslide + alpine-weather exposure

### Climate verdict (typical urban scheme, Punjab / ICT, not flood-exposed)

🟡 **Watch / Adapt** — extreme heat drives a high cooling load (ties to power reliability + backup-power budget); verify the parcel's flood exposure against NDMA mapping; the broader climate-vulnerability profile is a structural macro factor, not necessarily a parcel-level one for a well-sited scheme.

### Confidence

MEDIUM — PMD is the primary authority; parcel-level seismic + flood specificity requires the PMD seismic zone + NDMA atlas check per parcel.

---

## Section: `--finance`

### Mortgage market

- **The domestic mortgage market is shallow** (housing finance has historically been a low single-digit % of GDP). Key institution: the **House Building Finance Company (HBFC)** — a state-owned housing-finance company ([verify at hbfc.com.pk](https://www.hbfc.com.pk/) — HBFC is a real regulated entity) — plus commercial + Islamic banks.

### For NON-RESIDENT Pakistanis / POC holders — the principal route

- Financing **IS available** via **SBP Roshan Apna Ghar** through **RDA-participating banks** — **conventional + Shariah variants**, tenor **"three to twenty five years"** ([SBP, sbp.org.pk/RDAC/Ghar.html — PRIMARY regulated; verbatim](https://www.sbp.org.pk/RDAC/Ghar.html)). **This is the principal mortgage route for the diaspora foreign buyer.**
- ⚠️ **LTV caps + markup rates are set per participating bank** and move with the SBP policy rate — *not primary-verified this pass; verify per-bank Roshan Apna Ghar pages + SBP.* **Do NOT state an LTV % or markup rate as fact.**

### For NON-ORIGIN FOREIGNERS

- **No clear retail mortgage product surfaced**; the realistic expectation is a **CASH purchase via SBP-approved inward remittance.** ⚠️ Resident-non-origin-foreigner mortgage availability is **unconfirmed** — *none surfaced independently; verify with the bank.*

### Banking access

- The **Roshan Digital Account (RDA)** is the diaspora's entry point — opened remotely with a participating bank, KYC/AML-screened by the bank + SBP. RDA-participating banks include HBL, UBL, MCB, Meezan, Bank Alfalah and others — verify the current participating-bank list at [sbp.org.pk/RDAC](https://www.sbp.org.pk/RDAC/index.html).

---

## Section: `--currency`

- **Currency**: **Pakistani Rupee (PKR / ₨)** — a **managed float** (market-determined since ~2023 IMF-programme reforms). **NOT a peg.** 2024 average ~278.5 PKR/USD ([2024, exchange-rates.org aggregator — live rate at sbp.org.pk](https://www.sbp.org.pk/)). IMF Country Report material notes the rupee has been **broadly stable vs USD since January 2024** — de-facto closer to a stabilised arrangement during 2024–2026; **verify the current SBP regime + IMF AREAER classification.**
- **IMF programme**: Pakistan is under an active **37-month Extended Fund Facility (EFF) + 28-month Resilience & Sustainability Facility (RSF)**; the **Third EFF Review / Second RSF Review was completed by the IMF Executive Board on 8 May 2026** (IMF PR-26147 + IMF Country Report No. 26/101 — verify at [imf.org PAK](https://www.imf.org/en/Countries/PAK)). The IMF programme treats **exchange-rate flexibility as the "primary shock absorber."**
- **Capital controls**: Pakistan operates **EXCHANGE CONTROLS** via the SBP **Foreign Exchange Manual** ([sbp.org.pk/fe_manual](https://www.sbp.org.pk/fe_manual/) — PRIMARY). Outward FX is regulated; the rupee is **not freely convertible** for residents.
- **Repatriation of property proceeds — the key rule**:
  - **RDA / Roshan Apna Ghar route**: "**Investments made in Pakistan through RDAs are fully repatriable and subject to full and final taxation**" ([SBP, sbp.org.pk/RDAC/Ghar.html — PRIMARY, verbatim](https://www.sbp.org.pk/RDAC/Ghar.html)). This is the **clean, guaranteed-repatriable channel.** ⚠️ The SBP page states this **general rule** for RDA investments; it is **understood to extend to RDA-financed property proceeds, but that is an INFERENCE, not a verbatim SBP itemization** — get bank/SBP confirmation in writing pre-purchase.
  - **General foreign-investment route (outside RDA)**: repatriation of disinvestment / capital-gains proceeds runs through SBP-regulated rupee accounts (notably the **Special Convertible Rupee Account / SCRA** for securities), and the Authorized Dealer (bank) allows the remittance only on submission of documentation **proving the original investment came in as foreign exchange**. ⚠️ **The exact SBP FE-Manual chapter+clause for IMMOVABLE-property sale-proceed repatriation by a non-resident (vs the securities/SCRA rule) was NOT pinned to one clause this pass** — *data not pinned to a single primary URL; confirm the operative FE-Manual clause for immovable property with the Authorized Dealer bank / SBP before buying.* Practical rule of thumb: **repatriability depends on documented inward-remittance provenance** of the purchase funds.
- **Takeaway**: clean repatriability exists **IF you buy through RDA / Roshan Apna Ghar**; **outside that channel, repatriation depends on documented inward-remittance provenance + SBP rules** — get bank/SBP confirmation in writing **BEFORE buying**. **FX / repatriation risk is the dominant financial risk for a foreign buyer.**

---

## Section: `--visa`

See **Foreign buyer eligibility** above for the property-linkage. Summary of routes relevant to a foreign buyer:

| Route | Threshold (verify at BoI / Ministry of Interior) | Notes |
|---|---|---|
| **POC (Pakistan Origin Card)** | Persons of Pakistani origin / former citizens (NADRA-issued) | Visa-free multiple entry; indefinite stay without police registration; **right to buy / sell / own / manage property** ([NADRA](https://www.nadra.gov.pk/) / [MoFA](https://www.mofa.gov.pk/)) — cleanest diaspora property status; **NOT citizenship** |
| **NICOP** | Overseas Pakistanis who **retain** citizenship | Full citizen property rights |
| **Long Term Residency (LTR)** — Foreigner (Long Term Residency) Order, 2025 | **Min investment floor USD 50,000** (BoI landing page) **vs USD 300k / 400k / 700k for 5 / 7 / 10-yr** (BoI FAQ) — ⚠️ **two BoI figures unreconciled** | Residency only (NOT citizenship); 5 / 7 / 10-yr renewable; includes spouse + dependents; "acquire/lease land, invest in SEZs, start businesses"; digital portal "going live soon" ([invest.gov.pk/long-term-residency](https://invest.gov.pk/long-term-residency)) |
| **SIFC Investor Visa** | Investor route via the Special Investment Facilitation Council | Investor visa ([visa.nadra.gov.pk](https://visa.nadra.gov.pk/)); **not a work or DN visa** |
| **General long-term visa (non-origin foreigner)** | Valid long-term visa + Ministry-of-Interior NOC for property | Tourist/short-term visa **insufficient** for property; verify at the Ministry of Interior / DG Immigration & Passports |
| **Citizenship by Investment (CBI)** | **NONE** | Pakistan does NOT operate a CBI / golden-passport scheme; the LTR "provides residency rights only … does not grant nationality or citizenship" ([BoI FAQ](https://invest.gov.pk/long-term-residency/FAQs)) |

### Long Term Residency (LTR) — detail

- **Status**: the **Foreigner (Long Term Residency) Order, 2025** was **government-approved ~September 2025** (corroborated by Business Recorder 2025-09 + Radio Pakistan 2025-09-13 — secondary). The statutory framework exists; the **LTR Digital Portal is "going live soon"** (online application not yet live as of the fetch). So: **operational framework enacted 2025; digital portal pending** — NOT an "unimplemented announcement."
- **BoI-stated figures (present BOTH; do NOT collapse)**: the BoI landing page gives a **minimum investment floor of USD 50,000** (materialized within one year via authorized banking channels; annual renewal USD 50,000; each dependent beyond seven = USD 50,000). The BoI FAQ tier table lists **USD 300,000 (5 yr) / USD 400,000 (7 yr) / USD 700,000 (10 yr)**. ⚠️ **These figures are NOT reconciled on BoI's own site** — *verify the exact investment-vs-fee structure and which tier unlocks real-estate acquisition at [invest.gov.pk/long-term-residency](https://invest.gov.pk/long-term-residency); figures differ between the BoI landing page and its FAQ.*
- **NO citizenship** under any route — residency only.

---

## Section: `--digital-nomad`

- **No dedicated digital-nomad visa** surfaced at a primary source. **Pakistan does not appear to operate a remote-worker / digital-nomad visa programme.** Relevant routes are standard visit / business / work visas + (for origin) POC / NICOP, and the investor-oriented LTR / SIFC Investor Visa (which are **investment routes, not DN visas**). **Treat as "no DN visa"** pending primary confirmation; verify at the Ministry of Interior / DG Immigration & Passports e-visa portal ([dgip.gov.pk](https://www.dgip.gov.pk/) / [visa.nadra.gov.pk](https://visa.nadra.gov.pk/)).
- **For a foreign buyer**, the digital-nomad angle is **not a property-ownership pathway** — ownership runs through the foreign-acquisition + Interior-NOC route or (for origin) POC / RDA.

---

## Cost benchmarks (PK 2026)

| Item | Cost |
|---|---|
| Advance tax on purchase (§236K, FILER, ≤Rs.50M / 50–100M / >100M) | **1.5% / 2% / 2.5%** (Finance Act 2025 — verify current) |
| Advance tax on purchase (§236K, NON-FILER) | **10.5% / 14.5% / 18.5%** (Finance Act 2025 — verify current) |
| Advance tax on sale (§236C, FILER) | **4.5% / 5% / 5.5%** (Finance Act 2025 — verify current) |
| CGT on disposal (property acquired on/after 1 Jul 2024, ATL) | **flat 15%** regardless of holding period (verify current Finance Act) |
| Provincial stamp duty + registration + CVT + town-transfer | ⚠️ **per-province — data not publicly available here; verify at the provincial Board of Revenue / Excise & Taxation** |
| Annual provincial property tax | ⚠️ **per-province — data not publicly available here; verify at the provincial Excise & Taxation department** |
| Roshan Apna Ghar mortgage tenor | **3 to 25 years** (SBP — verify per-bank LTV + markup) |
| LTR minimum investment floor | **USD 50,000** (BoI landing) vs **USD 300k/400k/700k** tiers (BoI FAQ) — ⚠️ unreconciled; verify at BoI |
| Per-sqft / per-property market price | ⚠️ **no primary figure — listing/aggregator only; verify on cadastre / on visit** |

⚠️ **Every figure above that is FBR-sourced changes with the Finance Act; every provincial figure is per-province and unverified here. Verify current at the primary source before relying.**

---

## Active fiscal incentives + visa programs (2025–2026)

### Diaspora / investment-relevant

- **Roshan Digital Account (RDA) → Roshan Apna Ghar** — the SBP diaspora investment + housing-finance channel; **fully repatriable** RDA investments; financing tenor 3–25 years; eligibility NRPs + POC holders ([sbp.org.pk/RDAC/Ghar.html](https://www.sbp.org.pk/RDAC/Ghar.html)). **This is the structural foreign-buyer enabler.**
- **Overseas-Pakistani FBR relief** — non-resident POC / NICOP holders (<183 days/yr in Pakistan) may access the **FILER advance-tax rate even without filing a return**, subject to FBR verification (FBR overseas FAQ — PRIMARY). A material diaspora benefit.
- **Special Investment Facilitation Council (SIFC)** — a federal investment-facilitation body with an **Investor Visa** route ([visa.nadra.gov.pk](https://visa.nadra.gov.pk/)); investor-oriented.

### Residency / citizenship

- **Foreigner (Long Term Residency) Order, 2025** — residency-by-investment (residency only); BoI-stated USD 50,000 floor vs USD 300k/400k/700k tiers (⚠️ unreconciled) — [invest.gov.pk/long-term-residency](https://invest.gov.pk/long-term-residency).
- **POC / NICOP** — diaspora property + residence rights (NADRA / MoFA).
- **NO citizenship-by-investment.**

⚠️ FBR property-tax incentives + slabs change with each Finance Act; the LTR scheme's operational detail is pending its digital portal. Verify current at the primary source.

---

## Common listing platforms

- **Zameen.com** — [zameen.com](https://www.zameen.com/) (largest; asking-price index at [zameen.com/index/](https://www.zameen.com/index/)) — listing platform, seller-controlled
- **Graana** — [graana.com](https://www.graana.com/)
- **Lamudi Pakistan** — [lamudi.pk](https://www.lamudi.pk/)
- **Global Property Guide — Pakistan** (rental yields; secondary aggregator)

⚠️ All listing-platform prices are **asking prices, seller-controlled, often outdated** — cross-check against the cadastre / on visit; never the basis for a verdict.

---

## Caveats unique to PK

- **Land records are PROVINCIAL, not federal** — there is **no national cadastre**. **Punjab (PLRA) is digitised; Sindh / KP / Balochistan are materially less so.** **Always give a per-province caveat** and verify the parcel record at the relevant Board of Revenue.
- **Title = mutation (*intiqal*) in the Record of Rights (*fard* / *jamabandi*) + a registered deed (Registration Act 1908)** — a **record of rights (presumptive), NOT a Torrens guaranteed title.** Verify **both** mutation and registration.
- **The realistic foreign-buyer market is the DIASPORA** via the SBP RDA → Roshan Apna Ghar (NRPs + POC holders **only**). **Non-origin foreigners fall outside this digital route** and need **prior Federal-Government / Ministry-of-Interior approval** to acquire property (1980 Order under s.3 Foreigners Act 1946).
- **Cantonment / border / diplomatic-enclave zones require security clearance** ⚠️ exact rule not read from primary text — verify via the relevant Cantonment Board / Military Lands & Cantonments.
- **FBR property tax rates change with EVERY Finance Act** — the §236K / §236C / CGT figures here are **Finance Act 2025**; **never state a future-year FBR rate without re-checking the current Finance Act at [fbr.gov.pk](https://www.fbr.gov.pk/).**
- **Provincial stamp duty / registration / CVT / annual property tax are PER-PROVINCE and unverified here** — verify at the relevant provincial Board of Revenue / Excise & Taxation department. **Do NOT state a provincial percentage as fact.**
- **The DC-rate / FBR-valuation / market-rate gap** is a structural feature of registered deed values — **never treat a single listing or deed figure as the true market price.**
- **PKR is a managed float, NOT a peg**, under an active IMF EFF (de-facto broadly stable vs USD since Jan 2024). **Capital controls** apply via the SBP Foreign Exchange Manual. **Repatriation is CLEAN only through the RDA / Roshan Apna Ghar channel**; outside it, it depends on documented inward-remittance provenance. **FX / repatriation risk is the dominant financial risk for a foreign buyer.**
- **Final court of appeal for civil/property matters = Supreme Court of Pakistan**; **constitutional jurisdiction moved to the new Federal Constitutional Court by the 27th Amendment (signed 13 Nov 2025)** — verify the current allocation at [na.gov.pk](https://na.gov.pk/).
- **NO citizenship-by-investment.** A residency-only **Foreigner (Long Term Residency) Order, 2025** exists; **its two published USD figures (USD 50,000 floor vs USD 300k/400k/700k tiers) are NOT reconciled on BoI's own site** — present both and verify.
- **Security geography matters**: **KP + Balochistan carry materially elevated terrorism / insurgency risk**; Karachi's load-bearing local risk is **STREET CRIME** (CPLC: 66,530 incidents Jan–Nov 2024). The diaspora market concentrates in **Lahore / Islamabad / urban Karachi**.
- **Seismic + flood are the two load-bearing hazards** — both have primary government mapping (PMD seismic, NDMA flood/atlas). **Always parcel-check.**
- **Chronic load-shedding + unreliable water** — backup power (UPS / inverter / solar / generator) + a verified water source are normal expectations; gated approved schemes self-provide at higher reliability (verify per-scheme).
- **"File" trading**: allotment "files" in undeveloped schemes are a distinct, riskier asset from a possessed, mutated, registered plot — verify what is being sold.

---

## Reddit / forum sources

> ⚠️ **Anecdotal only — never the basis for a verdict.** Useful for sentiment + practical Q&A; cross-check every factual claim against a primary source.

- **r/pakistan** — primary Pakistan community
- **r/islamabad**, **r/karachi**, **r/lahore** — city-specific communities
- **r/RealEstatePakistan** — property-focused threads
- **r/ExPakistani / r/AskAPakistani** — diaspora + relocation Q&A
- **r/digitalnomad** — Pakistan threads (limited; no DN visa)

## Verification authorities

| Authority | When to call |
|---|---|
| **State Bank of Pakistan (SBP)** | RDA / Roshan Apna Ghar eligibility + repatriation + FE Manual + policy rate |
| **Federal Board of Revenue (FBR)** | §236C / §236K advance tax + CGT + valuation tables + current Finance Act |
| **Provincial Board of Revenue** (per province) | Record of Rights (*fard* / *jamabandi*) + mutation + provincial stamp duty / registration |
| **Punjab Land Records Authority (PLRA)** | Punjab digitised land records / Arazi Record Centre |
| **Provincial Excise, Taxation & Narcotics Control** | Annual property tax + valuation tables (per province) |
| **Ministry of Interior** | Foreign-national property NOC (1980 Order under s.3 Foreigners Act 1946) |
| **Cantonment Board / Military Lands & Cantonments** | Cantonment / restricted-zone acquisition rules |
| **Board of Investment (BoI)** | Long Term Residency Order 2025 + investment facilitation |
| **NADRA / Ministry of Foreign Affairs** | POC / NICOP (diaspora property status) |
| **DG Immigration & Passports** | Visas (work / investor / long-term) |
| **NDMA** | Flood + Infrastructure Risk Atlas + earthquake guidelines |
| **Pakistan Meteorological Department (PMD)** | Seismic hazard map + cyclone + monsoon + heat |
| **CPLC (Karachi/Sindh)** | Crime statistics |
| **Pakistan Telecommunication Authority (PTA)** | Connectivity + internet-shutdown context |
| **World Bank / IMF** | Population + GDP/capita + currency-regime + programme status |

## Source URL templates

| Source | URL pattern |
|---|---|
| State Bank of Pakistan | `https://www.sbp.org.pk/` |
| SBP — Roshan Apna Ghar / RDA | `https://www.sbp.org.pk/RDAC/Ghar.html` |
| SBP — Foreign Exchange Manual | `https://www.sbp.org.pk/fe_manual/` |
| Federal Board of Revenue | `https://www.fbr.gov.pk/` |
| FBR — overseas FAQ (236C/236K) | `https://fbr.gov.pk/overseas-faqs/174240/174248` |
| Board of Investment — Long Term Residency | `https://invest.gov.pk/long-term-residency` |
| Punjab Land Records Authority | `https://www.punjab-zameen.gov.pk/` |
| Supreme Court of Pakistan | `https://www.supremecourt.gov.pk/` |
| National Assembly (27th Amendment / Gazette) | `https://na.gov.pk/` |
| Ministry of Interior | `https://www.interior.gov.pk/` |
| Foreigners Act 1946 (text) | `https://fia.gov.pk/files/act/4.pdf` |
| NADRA (POC / NICOP) | `https://www.nadra.gov.pk/` |
| Ministry of Foreign Affairs | `https://www.mofa.gov.pk/` |
| DG Immigration & Passports / e-visa | `https://www.dgip.gov.pk/` · `https://visa.nadra.gov.pk/` |
| NDMA | `https://www.ndma.gov.pk/` |
| Pakistan Meteorological Department | `https://www.pmd.gov.pk/` |
| PMD — seismic hazard map | `https://seismic.pmd.gov.pk/hazard-map.php` |
| CPLC (Karachi/Sindh crime) | `https://web.cplc.app/khi_statistic/` |
| US OSAC | `https://www.osac.gov/` |
| Pakistan Telecommunication Authority | `https://www.pta.gov.pk/` |
| World Bank — Pakistan | `https://data.worldbank.org/country/pakistan` |
| IMF — Pakistan | `https://www.imf.org/en/Countries/PAK` |
| PwC Worldwide Tax Summaries — Pakistan | `https://taxsummaries.pwc.com/pakistan/` |
| Zameen (listing index — secondary) | `https://www.zameen.com/index/` |

---

## Status

**Status**: ✅ fully populated as of 2026-06-13
**Confidence**: MEDIUM —
- **HIGH** for the structural spine: **provincial land records / no national cadastre / Punjab PLRA digitised** (Phase-A-confirmed + uncontested); **title = mutation in Record of Rights + registered deed under Registration Act 1908, presumptive not Torrens**; **the diaspora RDA → Roshan Apna Ghar channel** (eligibility NRPs + POC, repatriation language, 3–25-yr tenor all CONFIRMED verbatim at [SBP primary](https://www.sbp.org.pk/RDAC/Ghar.html)); **PKR managed float (not a peg) + capital controls via the SBP FE Manual** (IMF EFF programme language); **no CBI / POC ≠ citizenship** ([BoI LTR FAQ](https://invest.gov.pk/long-term-residency/FAQs)).
- **HIGH** for the **FBR §236C / §236K filer + late-filer + non-filer matrix (Finance Act 2025)** and the **overseas-Pakistani filer-rate-without-filing relief** ([FBR overseas FAQ primary](https://fbr.gov.pk/overseas-faqs/174240/174248)); **HIGH** for the **CGT §37(1A) structure** (statute + [PwC Tax Summaries](https://taxsummaries.pwc.com/pakistan/individual/income-determination)) — both carry the mandatory "verify current Finance Act" hedge.
- **HIGH** for the **statutory foreign-buyer anchor** (s.3 Foreigners Act 1946 + the 1980 Order — [Foreigners Act primary](https://fia.gov.pk/files/act/4.pdf); the 1980 Order's own gazette text remains un-located and is hedged).
- **MEDIUM** for the **27th-Amendment / Federal Constitutional Court** change (signed 13 Nov 2025) — multi-source secondary consistent; the operative Article 175E text should be confirmed at [na.gov.pk](https://na.gov.pk/) / Gazette.
- **MEDIUM** for the **LTR (Foreigner (Long Term Residency) Order, 2025)** — BoI is the primary source, but **its two USD figures (USD 50,000 floor vs USD 300k/400k/700k tiers) are internally unreconciled** and the digital portal is pending; both figures presented + flagged.
- **MEDIUM** for **crime** (CPLC primary-via-news; security geography well-documented) + **hazards** (NDMA + PMD are the correct primary authorities; parcel-check caveat applies).
- **LOW / OPEN GAP** (written as "data not publicly available — verify at …", NOT fabricated): **provincial stamp duty / registration / CVT / annual property tax**; the **exact SBP FE-Manual clause for immovable-property repatriation by a non-resident**; **Roshan Apna Ghar LTV caps + markup rates**; **resident non-origin-foreigner mortgage availability**; **per-sqft / per-property market price** (listing/aggregator only); **the cantonment foreign-acquisition rule** (instruments named, primary text not read); the **1980 Order's SRO number**; **STR licensing**; **salary / healthcare / school quantitative metrics**; the **2026 population point figure** (2024 WB anchor used).
- **MEDIUM overall** because, while the load-bearing structural facts are primary-anchored, several tax sub-rates, the FE-Manual property-repatriation clause, the Interior-NOC instrument detail, and the LTR figures remain hedged or unreconciled — appropriate for a medium-signal jurisdiction.

**Last verified**: 2026-06-13