加强巴基斯坦不动产税：挑战、收入来源、建议和战略路线图

© 2026 International Bank for Reconstruction and Development / The World Bank1818 H Street NW, Washington DC 20433Telephone: 202-473-1000; Internet: www.worldbank.org Some rights reserved. This work is a product of the staff of The World Bank with external contributions. The �indings,interpretations, and conclusions expressed in this work do not necessarily re�lect the views ofThe World Bank, its Board of Executive Directors, or the governments they represent. The WorldBank does not guarantee the accuracy of the data included in this work. The boundaries, colors,denominations, and other information shown on any map in this work do not imply any judgmenton the part of The World Bank concerning the legal status of any territory or the endorsement oracceptance of such boundaries. Nothing herein shall constitute or be considered to be a limitation upon or waiver of theprivilegesand immunities of The World Bank, all of which are speci�ically reserved. Rights and Permissions This work is available under the Creative Commons Attribution 3.0 IGO license (CC BY 3.0 IGO),http:// creativecommons.org/licenses/by/3.0/igo. Under the Creative Commons Attributionlicense, you are free to copy, distribute, transmit, and adapt this work, including for commercialpurposes, under the following conditions: Attribution—Please cite the work as follows: Lucas-Mas, Cristian OÓliverand Irum Touqeer. 2026.Strengthening Immovable Property Taxation in Pakistan. Washington, DC: World Bank. Translations—If you create a translation of this work, please add the following disclaimer alongwith the attribution:This translation was not created by The World Bank and should not beconsidered an of�icial World Bank translation. The World Bank shall not be liable for any contentorerror in this translation. Adaptations—If you create an adaptation of this work, please add the following disclaimer alongwith the attribution: This is an adaptation of an original work by The World Bank. Views andopinions expressed in the adaptation are the sole responsibility of the author or authors of theadaptation and are not endorsed by The World Bank. Third-party content—The World Bank does not necessarily own each component of the contentcontained within the work. The World Bank therefore does not warrant that the use of any third-party-owned individual component or part contained in the work will not infringe on the rightsof those third parties. The risk of claims resulting from such infringement rests solely with you.If you wish to reuse a component of the work, it is your responsibility to determine whetherpermission is needed for that reuse and to obtain permission from the copyright owner. Examplesof components can include, but are not limited to, tables, �igures, or images. All queries on rights and licenses should be addressed to World Bank Publications, The WorldBank Group, 1818 H Street NW, Washington, DC 20433, USA; e-mail: pubrights@worldbank.org. STRENGTHENING IMMOVABLE PROPERTY TAXATION IN PAKISTAN Cristian Óliver Lucas-Mas & Irum Touqeer1 TABLE OF CONTENTS Executive Summary1List of Abbreviations21. Background32. Challenges in Taxing Immovable Property in Pakistan43. Mapping of Immovable Property-Related Revenue Sources in Pakistan73.1. Transactional Levies on Transfer of Immovable Property83.2. Recurrent Levies on Ownership of Immovable Property133.3. Recurrent Levies on Use of Immovable Property154. Recommendations to Strengthen Immovable Property Taxation in Pakistan205. Strategic Roadmap23Annexes25References27 EXECUTIVE SUMMARY Thisreport argues that Pakistan’s immovableproperty taxation system has signi�icant untappedrevenue potential but is constrained by structural,institutional, and valuation weaknesses.Property-related taxes are well suited for subnational �inancebecause they are stable, visible, and dif�icult to evadewhen properly administered. Yet, Pakistan collects averysmall share of GDP from recurrent propertytaxation compared with international benchmarks. Thesystem is fragmented across federal, provincial, andlocal governments, with overlapping taxes on transfers,ownership,and use of property.This complexity,combined with outdated valuation practices and narrowcoverage, prevents property taxation from functioningas a reliable and equitable source of domestic resourcemobilization. off-record transfers. In contrast, the Urban ImmovableProperty Tax (UIPT), which should serve as the corerecurrent tax for local governments, has historicallybeen based on outdated rental value systems withextensiveexemptions and weak enforcement.Thisimbalance biases the system toward one-off revenuecollection rather than stable, growth-friendly annualtaxation tied to property wealth. To address these constraints, the report proposes aphased shift toward capital-value-based propertytaxationsupportedbyinstitutionalandtechnological reform.Key recommendations includeharmonizingvaluation methodologies across taxes,conducting regular sales ratio stud