Update (August 2026): Section 7E has been removed
Section 7E was declared ultra vires (unconstitutional) by the Federal Constitutional Court of Pakistan, and Finance Act 2026 formally omitted it from the Income Tax Ordinance 2001, effective 1 July 2026. FBR's official Budget 2026-27 Salient Features document explicitly confirms the omission.
This guide is kept for historical reference only. If you are calculating property tax for Tax Year 2027 (1 July 2026 onward), Section 7E deemed income tax does not apply. For current property rules, see our Property Tax Calculator and Property Tax 2026-27 guide.
Section 7E Deemed Income Tax Guide Pakistan 2026 — 1% Property Tax Explained
Pakistan mein property rakhna ab sirf kharidne aur bechne tak mehdood nahi raha. Finance Act 2022 mein mutarif karwaya gaya Section 7E ab har property owner ke liye ek haqeeqat ban chuka hai. Is law ke tehat, agar aap ke paas unutilized properties hain jin ki total value Rs. 2.5 crore se zyada hai, toh aap ko har saal 1% Deemed Income Tax dena hoga. Is guide mein hum aap ko asan alfaz mein samjhayenge ke Section 7E kya hai, kaun log exempt hain, aur aap ko kitna tax pay karna par sakta hai.
1. Section 7E Kya Hai? (Deemed Income Concept)
FBR ke mutabiq, agar aap ke paas aisi property hai jis se aap rent nahi kama rahe (khali plot ya band ghar), toh FBR ye farz karta hai ke aap ne us property se us ki value ka 5% income kamayi hai.
Is "Deemed Income" (farzi aamdani) par 20% tax lagu hota hai. Technically, property ki total market value ka 1% har saal pay karna parta hai.
Example:
Agar aap ke paas Rs. 50,000,000 (5 crore) ka ek khali plot hai, toh:
- • Deemed Income (5%): Rs. 2,500,000
- • Tax (20% of Deemed Income): Rs. 500,000
- • Short Formula: 1% of 5 Crore = Rs. 500,000
2. Kaun Se Log Section 7E Se Exempt (Maaf) Hain?
Section 7E har kisi par apply nahi hota. Bohat si categories ko is se chhoot di gayi hai:
3. Section 7E Tax Calculate Kaise Karein?
Section 7E calculate karne ke liye aap ko property ki FBR Valuation pata honi chahiye. FBR har shehar ke makhsoos ilaqon ke liye valuation tables jari karta hai. Market price se is ka koi talluq nahi hota.
Use Our Calculator
Apni property value enter karein aur dekhein ke aap par kitna deemed tax banta hai.
4. IRIS Portal Par 7E Ki Filing Kaise Karein?
Jab aap saalana income tax return file karte hain, toh IRIS portal par ek alag tab hota hai jise "Form 7E" kehte hain.
- Assets Declaration: Sab se pehle apne asase declaration tab mein enter karein.
- 7E Tab: "Deemed Income under Section 7E" wale option par click karein.
- Property Selection: Tamam properties ki list samne aaye gi. Woh property select karein jis par tax dena hai.
- Exemption Claim: Jo properties exempt hain (maslan personal house), un ke aage "Exemption" select karein aur reason batayein.
- Tax Payment: Baki properties par system khud tax calculate kar le ga. Payment ke liye PSID generate karein.
5. High Court Ka Faisla Aur Current Status 2026
Update (August 2026): Section 7E ab effective nahi hai — Federal Constitutional Court ne ise ultra vires qarar diya aur Finance Act 2026 ne ise Income Tax Ordinance se formally omit kar diya (effective 1 July 2026). Neeche diya gaya historical content 2025-26 ke daur ka hai, sirf reference ke liye.
Section 7E ka mamla kafi arsay tak courts mein chalta raha aur mukhtalif High Courts ne is par mukhtalif faislay diye. Aakhir mein Federal Constitutional Court ne is provision ko ultra vires qarar diya, aur Finance Act 2026 ne ise Income Tax Ordinance se formally omit kar diya (1 July 2026 se effective). Litigation history ki tafseelat (individual case numbers aur dates) hum ne is page par publish nahi ki hain kyunke unhein hum independently verify nahi kar sake — final outcome, yani abolition, FBR ki apni Budget 2026-27 Salient Features document se confirmed hai.
Historical note (June 2026): Ab property transfer ke waqt "Form 7E certificate" lazmi kar diya gaya tha. Yeh requirement bhi Section 7E ke omission ke saath effective hona band ho gayi.
6. FAQ — Section 7E Deemed Tax Pakistan
Q1. Kya har plot par tax dena hoga?
Nahi. Agar aap ke tamam assets ki total value Rs. 2.5 crore se kam hai, toh aap exempt hain. Agar value zyada hai, toh sirf un plots par tax dena hoga jo personal use ya agri land mein nahi aate.
Q2. Rental property par 7E dena hota hai?
Nahi. Jis property se aap rent kama rahe hain aur us par "Income from Property" tax pay kar rahe hain, us par 7E nahi lagta. Rental tax guide yahan dekhein.
Q3. Filer hona 7E se bachata hai?
Nahi. Section 7E filer aur non-filer dono par apply hota hai. Filer hone se sirf transfer ke waqt withholding tax kam hota hai, magar 7E ki liability khatam nahi hoti.
Source: Section 7E abolition per the Federal Constitutional Court's ultra vires ruling and FBR's official Budget 2026-27 Salient Features document (Finance Act 2026, effective 1 July 2026). The historical 5%/20% (1% effective) mechanics above describe the pre-abolition regime and are not current law. See how we verify rates.
Related Tax Guides
Continue learning about Pakistan tax with these authoritative FBR-aligned guides.