{"id":102701,"date":"2025-07-08T16:19:57","date_gmt":"2025-07-08T11:19:57","guid":{"rendered":"https:\/\/www.zameen.com\/news\/?p=102701"},"modified":"2025-07-08T16:38:51","modified_gmt":"2025-07-08T11:38:51","slug":"overseas-property-buyers-avoid-non-filer-penalties-2","status":"publish","type":"post","link":"https:\/\/www.zameen.com\/news\/overseas-property-buyers-avoid-non-filer-penalties-2.html","title":{"rendered":"FBR details how overseas property buyers can avoid non-filer tax penalties"},"content":{"rendered":"\n<p>Islamabad: The Federal Board of Revenue (FBR) has clarified that overseas Pakistanis holding either a Pakistan Origin Card (POC) or a National Identity Card for Overseas Pakistanis (NICOP), and who are classified as non-residents, can avail the filer tax rate on the purchase and sale of immovable property\u2014even if they are technically non-filers.<\/p>\n\n\n\n<p>According to the FBR, two conditions must be met for this concession to apply:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>The individual must possess a valid POC or NICOP.<\/li>\n\n\n\n<li>They must be classified as a non-resident, which means they have spent less than 183 days in Pakistan during a financial year.<\/li>\n<\/ol>\n\n\n\n<p>Read: <a href=\"https:\/\/www.zameen.com\/news\/construction-cafes-clinics-fbr-expands-tax-net.html\" target=\"_blank\" rel=\"noreferrer noopener\">Construction, cafes, clinics: FBR expands tax net in ICT<\/a><\/p>\n\n\n\n<p>Under sections 236C (sale) and 236K (purchase) of the Income Tax Ordinance, the advance income tax rates are typically higher for non-filers. However, overseas Pakistanis meeting the above criteria will be treated as filers and thus subject to significantly lower tax rates.<\/p>\n\n\n\n<p>The current applicable tax rates for property purchasers under Section 236K are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Up to PKR 50 million: 1.5% for filers, 4.5% for late filers, 10.5% for non-filers<\/li>\n\n\n\n<li>PKR 50\u2013100 million: 2% for filers, 5.5% for late filers, 14.5% for non-filers<\/li>\n\n\n\n<li>Above PKR 100 million: 2.5% for filers, 6.5% for late filers, 18.5% for non-filers<\/li>\n<\/ul>\n\n\n\n<p>For sellers under Section 236C:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Up to PKR 50 million: 4.5% for filers, 7.5% for late filers, 11.5% for non-filers<\/li>\n\n\n\n<li>PKR 50\u2013100 million: 5% for filers, 8.5% for late filers, 11.5% for non-filers<\/li>\n\n\n\n<li>Above PKR 100 million: 5.5% for filers, 9.5% for late filers, 11.5% for non-filers<\/li>\n<\/ul>\n\n\n\n<p>To benefit from the reduced filer rates, eligible overseas Pakistanis must follow a dedicated process on the FBR\u2019s portal. The relevant registrar or housing authority initiating the property transaction must select the \u201cOverseas Pakistanis\u201d option on the FBR web portal to generate a Payment Slip ID (PSID).<\/p>\n\n\n\n<p>The applicant is then required to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Declare their POC or NICOP number (the system will auto-fetch their details)<\/li>\n\n\n\n<li>Upload a scanned copy of the document<\/li>\n\n\n\n<li>Declare their non-resident status and provide supporting documents<\/li>\n<\/ul>\n\n\n\n<p>Read: <a href=\"https:\/\/www.zameen.com\/news\/fbr-to-freeze-bank-accounts-of-non-filers.html\" target=\"_blank\" rel=\"noreferrer noopener\">FBR to freeze bank accounts of non-filers<\/a><\/p>\n\n\n\n<p>Once submitted, the digital PSID is routed to the concerned tax commissioner via the IRIS system. Upon successful verification, the commissioner will approve the request and notify the applicant via email and SMS. After approval, the individual will be allowed to pay advance tax at filer rates, despite not filing a tax return in Pakistan.<\/p>\n\n\n\n<p>The FBR\u2019s clarification aims to remove confusion among overseas Pakistanis while encouraging documentation of property transactions through verified and traceable processes. This also aligns with bro<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Islamabad: The Federal Board of Revenue (FBR) has clarified that overseas Pakistanis holding either a Pakistan Origin Card (POC) or a National Identity Card for Overseas Pakistanis (NICOP), and who are classified as non-residents, can avail the filer tax rate on the purchase and sale of immovable property\u2014even if they are technically non-filers. According to the FBR, two conditions must be met for this concession to apply: Read: Construction, cafes, clinics: FBR expands tax net in ICT Under sections 236C (sale) and 236K (purchase) of the Income Tax Ordinance, the advance income tax rates are typically higher for non-filers. However, overseas Pakistanis meeting the above criteria will be treated as filers and thus subject to significantly lower tax rates. The current applicable tax rates for property purchasers under Section 236K are: For sellers under Section 236C: To benefit from the reduced filer rates, eligible overseas Pakistanis must follow a dedicated process on the FBR\u2019s portal. The relevant registrar or housing authority initiating the property transaction must select the \u201cOverseas Pakistanis\u201d option on the FBR web portal to generate a Payment Slip ID (PSID). The applicant is then required to: Read: FBR to freeze bank accounts of non-filers Once submitted, the&hellip;<\/p>\n","protected":false},"author":18,"featured_media":99068,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15015],"tags":[65787,65784,63268,3362,65788,65785,37769,65786,61324,57583,61323,1685,62479,61322,543,60417,33,4744,61414,35709],"persona":[],"class_list":{"0":"post-102701","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-legal-taxation","8":"tag-236c","9":"tag-236k","10":"tag-advance-tax","11":"tag-fbr","12":"tag-filer-vs-non-filer","13":"tag-immovable-property","14":"tag-income-tax-ordinance","15":"tag-investment-policy-pakistan","16":"tag-iris-system","17":"tag-nicop","18":"tag-non-resident-pakistanis-2","19":"tag-overseas-pakistanis","20":"tag-pakistan-taxation","21":"tag-poc","22":"tag-property-tax","23":"tag-psid","24":"tag-real-estate","25":"tag-real-estate-taxation","26":"tag-tax-reforms-pakistan","27":"tag-tax-relief","28":"cat-15015-id"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Overseas property buyers avoid non-filer penalties-Zameen News<\/title>\n<meta name=\"description\" content=\"Overseas Pakistanis meeting the above criteria will be treated as filers and thus subject to significantly lower tax rates....\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.zameen.com\/news\/overseas-property-buyers-avoid-non-filer-penalties-2.html\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Overseas property buyers avoid non-filer penalties-Zameen News\" \/>\n<meta property=\"og:description\" content=\"Overseas Pakistanis meeting the above criteria will be treated as filers and thus subject to significantly lower tax rates....\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.zameen.com\/news\/overseas-property-buyers-avoid-non-filer-penalties-2.html\" \/>\n<meta property=\"og:site_name\" content=\"Pakistan Real Estate News &amp; Pakistan Property News &amp; Latest Updates - Zameen News\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/ZameenPK\" \/>\n<meta property=\"article:published_time\" content=\"2025-07-08T11:19:57+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-08T11:38:51+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/news-cdn.zameen.com\/wp-content\/uploads\/2024\/09\/FBR_news-cover.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1170\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Samra Zulfiqar\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@ZameenProperty\" \/>\n<meta name=\"twitter:site\" content=\"@ZameenProperty\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Samra Zulfiqar\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Overseas property buyers avoid non-filer penalties-Zameen News","description":"Overseas Pakistanis meeting the above criteria will be treated as filers and thus subject to significantly lower tax rates....","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.zameen.com\/news\/overseas-property-buyers-avoid-non-filer-penalties-2.html","og_locale":"en_US","og_type":"article","og_title":"Overseas property buyers avoid non-filer penalties-Zameen News","og_description":"Overseas Pakistanis meeting the above criteria will be treated as filers and thus subject to significantly lower tax rates....","og_url":"https:\/\/www.zameen.com\/news\/overseas-property-buyers-avoid-non-filer-penalties-2.html","og_site_name":"Pakistan Real Estate News &amp; Pakistan Property News &amp; Latest Updates - Zameen News","article_publisher":"https:\/\/www.facebook.com\/ZameenPK","article_published_time":"2025-07-08T11:19:57+00:00","article_modified_time":"2025-07-08T11:38:51+00:00","og_image":[{"width":1170,"height":400,"url":"https:\/\/news-cdn.zameen.com\/wp-content\/uploads\/2024\/09\/FBR_news-cover.jpg","type":"image\/jpeg"}],"author":"Samra Zulfiqar","twitter_card":"summary_large_image","twitter_creator":"@ZameenProperty","twitter_site":"@ZameenProperty","twitter_misc":{"Written by":"Samra Zulfiqar","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"NewsArticle","@id":"https:\/\/www.zameen.com\/news\/overseas-property-buyers-avoid-non-filer-penalties-2.html#article","isPartOf":{"@id":"https:\/\/www.zameen.com\/news\/overseas-property-buyers-avoid-non-filer-penalties-2.html"},"author":{"name":"Samra Zulfiqar","@id":"https:\/\/www.zameen.com\/news\/#\/schema\/person\/9810bc80e0f6830dcb87310b88ef6293"},"headline":"FBR details how overseas property buyers can avoid non-filer tax penalties","datePublished":"2025-07-08T11:19:57+00:00","dateModified":"2025-07-08T11:38:51+00:00","mainEntityOfPage":{"@id":"https:\/\/www.zameen.com\/news\/overseas-property-buyers-avoid-non-filer-penalties-2.html"},"wordCount":409,"commentCount":0,"publisher":{"@id":"https:\/\/www.zameen.com\/news\/#organization"},"image":{"@id":"https:\/\/www.zameen.com\/news\/overseas-property-buyers-avoid-non-filer-penalties-2.html#primaryimage"},"thumbnailUrl":"https:\/\/news-cdn.zameen.com\/wp-content\/uploads\/2024\/09\/FBR_news-cover.jpg","keywords":["236C","236K","advance tax","FBR","Filer vs Non-Filer","Immovable Property","Income Tax Ordinance","Investment Policy Pakistan","IRIS system","NICOP","non-resident Pakistanis","overseas pakistanis","Pakistan taxation","POC","Property tax","PSID","real estate","real estate taxation","tax reforms Pakistan","Tax relief"],"articleSection":["Legal &amp; Taxation"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.zameen.com\/news\/overseas-property-buyers-avoid-non-filer-penalties-2.html#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.zameen.com\/news\/overseas-property-buyers-avoid-non-filer-penalties-2.html","url":"https:\/\/www.zameen.com\/news\/overseas-property-buyers-avoid-non-filer-penalties-2.html","name":"Overseas property buyers avoid non-filer penalties-Zameen News","isPartOf":{"@id":"https:\/\/www.zameen.com\/news\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.zameen.com\/news\/overseas-property-buyers-avoid-non-filer-penalties-2.html#primaryimage"},"image":{"@id":"https:\/\/www.zameen.com\/news\/overseas-property-buyers-avoid-non-filer-penalties-2.html#primaryimage"},"thumbnailUrl":"https:\/\/news-cdn.zameen.com\/wp-content\/uploads\/2024\/09\/FBR_news-cover.jpg","datePublished":"2025-07-08T11:19:57+00:00","dateModified":"2025-07-08T11:38:51+00:00","description":"Overseas Pakistanis meeting the above criteria will be treated as filers and thus subject to significantly lower tax rates....","breadcrumb":{"@id":"https:\/\/www.zameen.com\/news\/overseas-property-buyers-avoid-non-filer-penalties-2.html#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.zameen.com\/news\/overseas-property-buyers-avoid-non-filer-penalties-2.html"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.zameen.com\/news\/overseas-property-buyers-avoid-non-filer-penalties-2.html#primaryimage","url":"https:\/\/news-cdn.zameen.com\/wp-content\/uploads\/2024\/09\/FBR_news-cover.jpg","contentUrl":"https:\/\/news-cdn.zameen.com\/wp-content\/uploads\/2024\/09\/FBR_news-cover.jpg","width":1170,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.zameen.com\/news\/overseas-property-buyers-avoid-non-filer-penalties-2.html#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.zameen.com\/news"},{"@type":"ListItem","position":2,"name":"FBR details how overseas property buyers can avoid non-filer tax penalties"}]},{"@type":"WebSite","@id":"https:\/\/www.zameen.com\/news\/#website","url":"https:\/\/www.zameen.com\/news\/","name":"Pakistan Real Estate News &amp; Pakistan Property News &amp; Latest Updates - Zameen News","description":"","publisher":{"@id":"https:\/\/www.zameen.com\/news\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.zameen.com\/news\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.zameen.com\/news\/#organization","name":"Zameen.com","alternateName":"Zameen","url":"https:\/\/www.zameen.com\/news\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.zameen.com\/news\/#\/schema\/logo\/image\/","url":"https:\/\/news-cdn.zameen.com\/wp-content\/upload\/2015\/09\/Zameen.com_-_Logo.png","contentUrl":"https:\/\/news-cdn.zameen.com\/wp-content\/upload\/2015\/09\/Zameen.com_-_Logo.png","width":600,"height":300,"caption":"Zameen.com"},"image":{"@id":"https:\/\/www.zameen.com\/news\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/ZameenPK","https:\/\/x.com\/ZameenProperty","https:\/\/www.instagram.com\/zameenpk\/"]},{"@type":"Person","@id":"https:\/\/www.zameen.com\/news\/#\/schema\/person\/9810bc80e0f6830dcb87310b88ef6293","name":"Samra Zulfiqar","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/news-cdn.zameen.com\/wp-content\/uploads\/2020\/03\/Samra-96x96.jpg","url":"https:\/\/news-cdn.zameen.com\/wp-content\/uploads\/2020\/03\/Samra-96x96.jpg","contentUrl":"https:\/\/news-cdn.zameen.com\/wp-content\/uploads\/2020\/03\/Samra-96x96.jpg","caption":"Samra Zulfiqar"},"description":"Samra Zulfiqar, a real estate analyst at Zameen.com, is passionate about finding projects that offer buyers the best returns. Her keen insights spotlight the market\u2019s most promising opportunities.","url":"https:\/\/www.zameen.com\/news\/author\/samra"}]}},"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.zameen.com\/news\/wp-json\/wp\/v2\/posts\/102701","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.zameen.com\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.zameen.com\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.zameen.com\/news\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/www.zameen.com\/news\/wp-json\/wp\/v2\/comments?post=102701"}],"version-history":[{"count":1,"href":"https:\/\/www.zameen.com\/news\/wp-json\/wp\/v2\/posts\/102701\/revisions"}],"predecessor-version":[{"id":102703,"href":"https:\/\/www.zameen.com\/news\/wp-json\/wp\/v2\/posts\/102701\/revisions\/102703"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.zameen.com\/news\/wp-json\/wp\/v2\/media\/99068"}],"wp:attachment":[{"href":"https:\/\/www.zameen.com\/news\/wp-json\/wp\/v2\/media?parent=102701"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.zameen.com\/news\/wp-json\/wp\/v2\/categories?post=102701"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.zameen.com\/news\/wp-json\/wp\/v2\/tags?post=102701"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.zameen.com\/news\/wp-json\/wp\/v2\/persona?post=102701"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}