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Tax Rules on Rental & Property Income in Pakistan – Explained by FilerNow


If you earn income from renting property or selling real estate in Pakistan, you’re legally required to declare and pay income tax under FBR rules. Don’t worry — it’s simpler than you think, especially with FilerNow on your side!
Whether you’re a landlord or property investor, filing your property income tax accurately avoids FBR penalties and helps you stay ATL-listed.
Rental Income Tax Rules
- Tax is withheld at source by tenants or paid annually.
- Rates depend on gross annual rent and property type.
- Expenses like repair, insurance & interest on home loan may be deductible.
Capital Gains Tax (CGT) on Property Sale
- If you sell property within 4 years, CGT applies.
- CGT rates depend on holding period & property type.
- Properties held >4 years often get full exemption.
Required for Filing:
- CNIC & proof of ownership
- Rental agreement or sale deed
- Utility bills or tenant payment slips
- Property valuation (optional)
Need more information? Contact us on WhatsApp.
Tax Return Filing FAQs
Every salaried person, freelancer, business owner, or property holder earning taxable income must file a tax return under FBR law.
👉 Start Tax Return Filing
Not a filer yet? 👉 Become a Filer
You’ll need your CNIC, salary slip or income proof, bank statement, and any investment or property details.
👉 See Required Documents
No NTN yet? 👉 Get NTN Online
Yes. If you're earning income, even from freelance or online platforms, you should file to stay compliant and avoid future penalties.
👉 File Freelance Tax Return
Also check 👉 NTN for Freelancers
You become a filer, pay lower taxes on vehicles/property, claim refunds, and appear in ATL (Active Taxpayer List).
👉 Become a Filer Now
Start here 👉 File Tax Return Online
For most individuals and businesses, the FBR deadline is 30th September each year. Late filing can lead to penalties.
👉 Avoid Penalty – File Now
Want ATL status? 👉 Filer Registration

