Pakistan Property Valuation & Tax Gap Auditor 3-Tier Analysis
DC Rate vs FBR Benchmark vs Real Cash Economy
Market Reality: In Pakistan, official land records register properties at artificially depressed DC (Deputy Commissioner) or FBR (Federal Board of Revenue) rates to legally reduce transfer fees, while the true market balance is settled via unrecorded cash ("No. 2 money").
Load Presets:

Transaction Workbench

Transparency Score
30%
Hidden Cash (No. 2)
35,000,000 PKR

Valuation Disparity & Tax Evasion Gap

DC Rate (Recorded Value)
FBR Rate (Federal Benchmark)
Actual Market Transaction
Tax Gap / Hidden Wealth
DC Stamp Duty (3% on DC)
450,000 PKR
FBR Base Tax (3% Withholding)
900,000 PKR
True Market Tax Liability (5%)
2,500,000 PKR
Estimated Tax Gap (Evasion)
1,600,000 PKR
Valuation Tier Valuation Basis Assessed Tax / Duty Variance vs Market
Provincial DC Rate 15,000,000 PKR 450,000 PKR (3% Stamp) -70.0%
Federal FBR Rate 30,000,000 PKR 900,000 PKR (3% WHT) -40.0%
True Market Transaction 50,000,000 PKR 2,500,000 PKR (5% Effective) Baseline (100%)

Context & Provenance: In Pakistan, official land valuation tables (DC rates published by District Collectors and FBR valuation tables updated under Section 68 of the Income Tax Ordinance) systematically lag real estate market prices. Buyers and sellers routinely execute sale deeds on paper at the lowest allowable DC or FBR baseline while transferring the rest in unbanked cash. This simulation quantifies the revenue lost to provincial treasuries and the federal tax apparatus.

Enjoy this tool? Build your own with Super