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Aaj English TV

Tuesday, July 15, 2025  
20 Muharram 1447  

Here’s how overseas Pakistanis can pay filer tax rate on property deals amid non-filer status

Overseas Pakistanis should follow defined procedure through FBR’s online portal
A representational image. Photo via Reuters
A representational image. Photo via Reuters

The Federal Board of Revenue (FBR) has clarified that overseas Pakistanis will be charged the filer rate of advance income tax on the purchase and sale of immovable properties, even if they are technically classified as non-filers.

In a newly issued set of FAQs, the FBR explained that under Sections 236C and 236K of the Income Tax Ordinance, overseas Pakistanis will benefit from the lower filer tax rate provided they meet two key conditions:

  • They must hold either a Pakistan Origin Card (POC) or a National Identity Card for Overseas Pakistanis (NICOP).

  • They must be non-resident in Pakistan—meaning they spend less than 183 days in the country during a financial year.

Advance income tax rates on property transactions typically vary based on whether an individual is a filer or non-filer, as well as the fair market value of the property. However, this exemption allows overseas Pakistanis to bypass the higher non-filer rate under specific criteria.

To access this benefit, overseas Pakistanis must follow a defined procedure through the FBR’s online portal. The relevant authority—such as a Registrar, housing society, or any entity responsible for property registration—must click the “Overseas Pakistanis” link on the FBR portal to generate a PSID (Payment Slip ID).

Once redirected, the overseas Pakistani must enter their POC or NICOP number, after which the system will automatically fetch their details.

They must also upload a scanned copy of their POC/NICOP and provide documents confirming their non-resident status.

Moreover, the PSID will be digitally sent to the relevant Commissioner via FBR’s IRIS system for review. After verifying the submitted documents, the Commissioner will approve the request and notify the applicant via email and SMS.

Once approved, the system will allow payment of the advance income tax at the lower filer rate, even if the individual is officially a non-filer, the FBR confirmed.

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