11/08/2026
🎁 HIBA / GIFT IN PAKISTAN 🇵🇰
Blood Relations & Other Persons — Complete Guide
Hiba (ہبہ) means voluntarily transferring property to another person during the donor’s lifetime without consideration.
👨👩👧👦 WHO CAN RECEIVE HIBA?
✅ Father → Son / Daughter
✅ Mother → Son / Daughter
✅ Grandparents → Grandchildren
✅ Brother ↔ Sister
✅ Husband ↔ Wife
✅ Uncle/Aunt → Nephew/Niece
✅ Cousins
✅ Friends & Non-Relatives
Important: Blood relation is not required for a Hiba. However, tax treatment can differ depending on whether the recipient qualifies as a “relative” under the Income Tax Ordinance.
⚖️ 3 ESSENTIAL ELEMENTS OF HIBA
1️⃣ Declaration — Donor declares the gift
2️⃣ Acceptance — Donee accepts the gift
3️⃣ Possession (Qabza) — Possession/control is delivered
🏠 FOR IMMOVABLE PROPERTY
For a house, plot, land or commercial property, maintain a proper documentary trail:
📌 Hiba/Gift Deed
📌 CNICs of donor & donee
📌 Proof of relationship / FRC
📌 Ownership documents & Fard
📌 Registration where applicable
📌 Mutation/Intiqal
📌 Possession evidence
📌 Applicable stamp/registration charges
📌 Proper tax/wealth statement reporting
💰 TAX POINT
A gift from a person who qualifies as a “relative” under the Income Tax Ordinance, 2001 can receive favourable income-tax treatment.
⚠️ Do not assume that every blood-relative gift is automatically free from every tax, duty or fee.
FBR income tax, provincial stamp duty, registration fees, mutation charges and housing-society transfer charges are separate matters.
💵 CASH GIFTS
For large monetary gifts, maintain a clear banking trail:
Donor's Bank Account → Donee's Bank Account
Avoid undocumented large cash transactions.
❌ COMMON MISTAKES
🚫 Relying only on verbal statements
🚫 Using an incomplete Hiba deed
🚫 Ignoring mutation
🚫 Ignoring possession
🚫 Assuming “gift = zero tax”
🚫 Backdating documents
🚫 Failing to report major transactions properly
📋 NEED A HIBA/GIFT?
Before transferring valuable property, get the legal + tax + registration implications checked together.
GREatax CONSULTS
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Zohaib Hassan, Advocate High Court
