If you have searched “POC in FBR”, you have probably come across the term while selling a house in Lahore, registering for an NTN from abroad, or reading about tax relief for overseas Pakistanis. In FBR’s language, POC means Pakistan Origin Card, the NADRA identity card for people of Pakistani origin who now hold another country’s citizenship. For tax purposes, that card does two important things. It lets you register with FBR without a Pakistani CNIC, and it can save you a large amount of advance tax when you buy or sell property in Pakistan.
This guide explains what a POC is, how it differs from a NICOP, how POC holders register on IRIS, and how the Clause 111AC relief works on property transactions under sections 236C and 236K of the Income Tax Ordinance, 2001.
Overseas Pakistani with a POC or NICOP?
We register your NTN from abroad and handle the overseas PSID so your property deal is taxed at the filer rate. You do not need to visit Pakistan.
What Does POC Mean in FBR?
A Pakistan Origin Card (POC) is issued by NADRA to foreign nationals who are of Pakistani origin, for example a British or Canadian citizen whose parents were Pakistani, or a Pakistani who gave up Pakistani citizenship after taking another nationality. The card gives visa-free entry to Pakistan and lets the holder own property, open bank accounts and do business here.
FBR systems normally identify an individual by CNIC. A POC holder has no CNIC, so FBR accepts the POC number as the identity document instead. That is why “POC” appears in IRIS registration screens, in property tax forms, and in FBR’s FAQs for overseas Pakistanis.
POC vs NICOP: What Is the Difference?
People often mix up the two cards. Both are issued by NADRA for Pakistanis living abroad, and FBR treats both the same way for the property tax relief. The difference is citizenship.
| Point | POC (Pakistan Origin Card) | NICOP |
|---|---|---|
| Who gets it | Foreign citizens of Pakistani origin | Pakistani citizens living or working abroad |
| Pakistani citizen? | No | Yes |
| Used in FBR as | Identity number in place of CNIC | 13-digit number, same as CNIC |
| IRIS registration | Separate “Registration for POC Holder” option | Normal individual registration using the NICOP number |
| Filer rate on property (Clause 111AC) | Yes, if non-resident | Yes, if non-resident |
Does a POC Holder Need an NTN?
Not every POC holder needs to register. You should get an NTN if you have income from Pakistan, such as rent from a house or shop, profit on a bank account, a business share, or a capital gain on selling property. You will also need one if a bank, buyer or housing society asks for your tax registration, or if you want to file an income tax return and appear on the Active Taxpayers List (ATL).
A non-resident is taxed in Pakistan only on Pakistan-source income. Foreign salary or business income earned abroad is not taxed here simply because you hold a POC. What matters is where the income comes from and how many days you spent in Pakistan during the tax year.
How to Register on IRIS as a POC Holder
IRIS has a dedicated form for POC holders, and the whole process can be done from abroad. The main steps are:
- Open iris.fbr.gov.pk and choose Registration for POC Holder.
- Enter your name, POC number and its issue date, your email address and your international mobile number.
- Give your address in the foreign country, your city of residence, and your address in Pakistan if you have one.
- Upload a clear scan of your POC and passport, plus proof of your foreign address.
- Verify through the codes sent to your email and mobile, then complete the registration form (Form 181) inside IRIS and submit it.
Most delays come from small mismatches: a name spelled differently from the POC, an expired card, or a blurred scan. If the POC has expired, renew it with NADRA first, because FBR verifies the number against NADRA records. For the full registration process, see our guide to NTN registration in Pakistan.
Clause 111AC: Filer Rate on Property for POC Holders
This is the part that matters most in money terms. When property is sold, the seller pays advance tax under section 236C. When it is bought or transferred, the buyer pays advance tax under section 236K. People who are not on the ATL normally pay these taxes at much higher rates.
Clause 111AC of Part IV of the Second Schedule, added by the Finance Act, 2022, removes that higher rate for overseas Pakistanis. Under FBR’s FAQs for overseas Pakistanis, a person pays the filer rate under sections 236C and 236K even if they are not on the ATL, provided both conditions are met:
- They hold a valid POC or NICOP, and
- They are non-resident, meaning they stayed in Pakistan for less than 183 days in the financial year.
Current filer rates (Tax Year 2027)
From 1 July 2026, the Finance Act, 2026 replaced the old value-based slabs with flat rates for filers:
| Section | Who pays | Filer rate (TY 2027) | Before 1 July 2026 |
|---|---|---|---|
| 236C | Seller | 2.75% of gross consideration | 4.5% to 5.5% |
| 236K | Buyer | 1.25% of fair market value | 1.5% to 2.5% |
Here is what that means in practice. A POC holder selling a Rs 40 million house pays Rs 1.1 million under section 236C at the filer rate. Without Clause 111AC, a seller who is not on the ATL would pay 11.5%, which is Rs 4.6 million on the same sale. These are the rates in FBR’s Withholding Tax Rate Card for Tax Year 2027. Rates can change with each Finance Act, so confirm the rate on the day of the transaction.
Selling or buying property in Pakistan from abroad?
Send us your POC or NICOP and the deal details. We will arrange the Clause 111AC filer-rate claim before the transfer date.
How the POC Relief Is Claimed: Step by Step
A point many people miss: the relief is not applied automatically at the registrar’s office. It runs through a separate FBR workflow, and the PSID (payment slip) is created by the authority handling the transfer, such as the Registrar, a development authority or the housing society.
- The authority opens the Overseas Pakistanis link on FBR’s portal to create the PSID.
- The form asks for the POC or NICOP number. The system fetches the name and address, and a scan of the card is uploaded.
- The person declares resident or non-resident status and uploads supporting documents, usually passport entry and exit stamps or a travel history record.
- The request goes to the concerned Commissioner Inland Revenue’s IRIS inbox for verification.
- Once approved, an email and SMS confirm it, and the tax can be paid at the filer rate.
Because a Commissioner has to approve the request, start this a few days before the transfer date. Deals sometimes get stuck because the buyer’s side generates an ordinary PSID at the non-filer rate first, and correcting it afterwards takes longer than doing it properly the first time.
Mistakes POC Holders Should Avoid
- Counting days wrongly. The 183-day test is counted per financial year (July to June). A long family visit can make you resident for that year and end the relief.
- Treating the advance tax as the final tax. Sections 236C and 236K are advance taxes. Capital gains tax on the sale, or tax on rental income, is a separate question and may still need a return.
- Using an expired POC. FBR checks the card against NADRA records. Renew it before starting the transaction.
- Giving a power of attorney without tax instructions. If a relative is handling the sale on your behalf, make sure they know to ask for the overseas PSID route.
If you have other income in Pakistan or want to become an active filer, our overseas Pakistani tax service covers NTN registration, return filing and property transactions from abroad. You can also check whether you are already on the ATL with our filer status guide.
Frequently Asked Questions
What is the full form of POC in FBR?
POC stands for Pakistan Origin Card, issued by NADRA to foreign nationals of Pakistani origin. FBR accepts the POC number in place of a CNIC.
Can a POC holder get an NTN online from abroad?
Yes. IRIS has a “Registration for POC Holder” option, and you do not need to visit Pakistan or an FBR office.
Do POC holders pay non-filer tax on property?
No, provided they are non-resident (less than 183 days in Pakistan in the financial year) and the claim goes through FBR’s overseas Pakistanis procedure. They then pay the filer rate under sections 236C and 236K.
Does the POC relief make me a filer?
No. It only applies the filer rate to that property transaction. Your name is added to the ATL only when you file an income tax return.
Is the relief the same for NICOP holders?
Yes. Clause 111AC covers both POC and NICOP holders who are non-resident.
Need Help With a Property Deal or NTN From Abroad?
Irshad and Company Management Consultants handles NTN registration for POC and NICOP holders, overseas PSID applications under Clause 111AC, and income tax returns for overseas Pakistanis. Send us your POC and transaction details on WhatsApp at 0334-4084149, or request a free quote.
This article is for general information and reflects the law as amended by the Finance Act, 2026. Check the current rates and your own facts before a transaction.
