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
Section 7E ka mamla kafi arsay tak High Courts mein chalta raha. Lahore High Court ne pehle is par stay diya tha, magar Supreme Court ne isay constitutional qarar de diya hai.
Update June 2026: Ab property transfer ke waqt "Form 7E certificate" lazmi kar diya gaya hai. Agar aap ne Section 7E pay nahi kiya ya exemption nahi li, toh aap apni property transfer nahi kar sakte.
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.