Guide
How to Calculate the Total Cost of Buying a Plot in Islamabad
Guide
Guide
By Bibi Masooma
Real Estate Analyst
14 min read
The total cost of buying a plot in Islamabad is more than the advertised sale price. In addition to the agreed purchase price, buyers may need to pay applicable taxes, transfer and registration charges, mutation fees, and, where applicable, agent commission.
Your final cost depends on the property's value and location, your tax filer status, and the latest rates set by the FBR and relevant authorities. Before paying a token or finalising the deal, confirm every applicable charge and calculate the complete cost of purchase not just the plot price.
The advertised price of a plot in Islamabad is rarely the full amount a buyer actually needs to budget for. On top of the sale price, a buyer may also pay stamp duty, a CDA transfer fee or other registration-related charges, and applicable FBR property taxes at the time of purchase. Depending on the transaction, additional tax exposure may also apply under Section 7E or capital gains tax rules.
Several of these rates were revised during 2026, making it especially important to confirm current figures rather than rely on older articles or a dealer's verbal estimate.
This guide breaks down the components that make up the true cost of buying a plot in Islamabad, explains what each one covers, and highlights which charges are most likely to change and therefore need verification at the time of the actual transaction.
Two separate value references can matter in an Islamabad property transaction: the price agreed between the buyer and seller and the FBR-notified valuation applicable to the property's location. The agreed price reflects the commercial value of the deal, while the FBR valuation may be used for calculating applicable federal taxes and determining the relevant tax base.
Learn how to verify electricity, gas, and water availability at a specific plot before buying, including IESCO, SNGPL, and local water supply checks.
Learn how to verify a property's exact location before paying a token, including checking maps, site boundaries, access roads, documents, and official records.
earn how to check property transfer charges before buying in Islamabad or Rawalpindi, including taxes, transfer fees, stamp duty and more.
Compare two plots beyond the asking price by evaluating location, development, legal status, access, utilities, plot dimensions, and long-term value potential.
By Bibi Masooma
Real Estate Analyst
14 min read
The total cost of buying a plot in Islamabad is more than the advertised sale price. In addition to the agreed purchase price, buyers may need to pay applicable taxes, transfer and registration charges, mutation fees, and, where applicable, agent commission.
Your final cost depends on the property's value and location, your tax filer status, and the latest rates set by the FBR and relevant authorities. Before paying a token or finalising the deal, confirm every applicable charge and calculate the complete cost of purchase not just the plot price.
The advertised price of a plot in Islamabad is rarely the full amount a buyer actually needs to budget for. On top of the sale price, a buyer may also pay stamp duty, a CDA transfer fee or other registration-related charges, and applicable FBR property taxes at the time of purchase. Depending on the transaction, additional tax exposure may also apply under Section 7E or capital gains tax rules.
Several of these rates were revised during 2026, making it especially important to confirm current figures rather than rely on older articles or a dealer's verbal estimate.
This guide breaks down the components that make up the true cost of buying a plot in Islamabad, explains what each one covers, and highlights which charges are most likely to change and therefore need verification at the time of the actual transaction.
Two separate value references can matter in an Islamabad property transaction: the price agreed between the buyer and seller and the FBR-notified valuation applicable to the property's location. The agreed price reflects the commercial value of the deal, while the FBR valuation may be used for calculating applicable federal taxes and determining the relevant tax base.
Learn how to verify electricity, gas, and water availability at a specific plot before buying, including IESCO, SNGPL, and local water supply checks.
Learn how to verify a property's exact location before paying a token, including checking maps, site boundaries, access roads, documents, and official records.
earn how to check property transfer charges before buying in Islamabad or Rawalpindi, including taxes, transfer fees, stamp duty and more.
Compare two plots beyond the asking price by evaluating location, development, legal status, access, utilities, plot dimensions, and long-term value potential.
| Value Reference | What It Means | Why It Matters |
|---|---|---|
| Agreed Sale Price | The amount negotiated and agreed between the buyer and seller. | Determines the actual amount paid for the plot and forms the core cost of the transaction. |
| FBR-Notified Valuation | The official property value assigned by FBR for the relevant CDA sector or location. | May be used as the basis for calculating applicable property-related federal taxes. |
| CDA Sector / Location | The specific sector in which the plot is located. | Different sectors can have different FBR-notified values, affecting the tax base. |
| Final Tax Amount | The applicable tax calculated according to the relevant rules and valuation. | Two plots with similar market prices may result in different tax amounts if their applicable official valuations differ. |
As a result, buyers should not calculate their total cost using the negotiated sale price alone. Before finalising a transaction, check the current FBR valuation for the exact CDA sector and confirm the applicable tax treatment for the specific transaction.
Stamp duty is a government charge associated with the legal documents used to transfer property ownership. It is an important part of the total cost of buying a plot in Islamabad.
Because reported stamp duty rates and related reforms have changed during 2026, buyers should not rely on a single historical figure or an informal estimate when calculating their costs. The exact amount payable can depend on the current applicable rate, property type, transaction value, and the buyer's tax status.
For official verification of applicable property transfer procedures and charges within Islamabad, refer to the Capital Development Authority (CDA) and confirm the relevant requirements with the appropriate registration or transfer office.
| Cost Component | What It Covers | What Can Affect the Amount | What Buyers Should Do |
|---|---|---|---|
| Stamp Duty | The legal documentation involved in transferring property ownership. | Current government rate, property details, applicable valuation, and transaction circumstances. | Confirm the latest applicable stamp duty rate with the relevant Islamabad registration authority or a qualified tax advisor before finalising the deal. |
Important: Stamp duty can directly affect the total amount required to complete a property purchase. Since applicable rates may change, always verify the current figure immediately before the transaction rather than relying on older articles or a dealer's verbal estimate.
Separately from stamp duty, CDA may charge a property transfer fee for transactions within its jurisdiction. As this fee has changed in recent years, buyers should confirm the current CDA rate and calculation basis before finalising a transaction.
| Charge | Who Pays | What It Applies To | Key Verification |
|---|---|---|---|
| CDA Transfer Fee | Usually part of the buyer's transaction costs, depending on the applicable transfer procedure. | Property transfers within CDA's jurisdiction. | Confirm the current percentage or applicable fee directly from CDA at the time of transfer. |
| Rate Changes | Can affect the total transaction cost. | The applicable CDA transfer fee policy or notification. | Do not rely on an older rate without checking the latest official notification. |
| Calculation Basis | May depend on the property's applicable value under CDA rules. | The specific property and transfer category. | Confirm how CDA calculates the fee for the exact plot being transferred. |
Important: Because the CDA transfer fee has changed more than once within a relatively short period, the applicable rate should be reconfirmed before making a final cost calculation.
When buying or selling a plot in Islamabad, federal withholding tax may apply to both sides of the transaction. The buyer may be liable for advance tax under Section 236K, while the seller may be required to pay tax under Section 236C.
The exact tax rate depends on the current FBR rules, the applicable property value, and the buyer's or seller's Active Taxpayer List (ATL) status. Because filer and non-filer rates can differ significantly, ATL status should be checked before the transaction is finalised.
In simple terms:
For the latest tax rates, property valuation information, and ATL verification, buyers and sellers should check the Federal Board of Revenue (FBR) before completing the transaction.
Important: Do not calculate withholding tax using an old rate or a dealer's estimate alone. Confirm the current Sections 236K and 236C rates, ATL status, and applicable FBR valuation immediately before making or receiving payment.
| Tax Provision | Transaction Side | Who Is Responsible | Key Factor Affecting the Rate | What to Verify |
|---|---|---|---|---|
| Section 236K | Purchase | Buyer | ATL/filer status and the applicable FBR tax schedule. | Confirm the current buyer-side withholding tax rate and tax base before payment. |
| Section 236C | Sale | Seller | ATL/filer status and the applicable FBR tax schedule. | Confirm the current seller-side withholding tax rate before completing the transfer. |
| Filer / ATL Status | Both | Buyer or seller, as applicable | Whether the person is listed on the Active Taxpayer List. | Check ATL status before the transaction, as non-filer rates may be substantially higher. |
| Tax Base | Both | Depends on the applicable transaction rules. | The relevant FBR-notified or legally applicable property value. | Confirm the exact valuation and tax basis for the property's location. |
Section 7E and capital gains tax can create additional tax exposure depending on the property's value, ownership circumstances, acquisition date, and holding period. Because these rules have changed over time, buyers should avoid relying on a general estimate when calculating their final investment cost.
| Tax Provision | When It May Be Relevant | What Can Affect the Amount | Buyer Action |
|---|---|---|---|
| Section 7E | May apply to certain immovable properties above the applicable exemption or value threshold. | Property value, ownership status, exemptions, and the taxpayer's specific circumstances. | Confirm whether Section 7E applies to the property before finalising the transaction. |
| Capital Gains Tax — Section 37(1A) | Generally becomes relevant when the property is later sold and a taxable gain arises. | Acquisition date, holding period, property value, and the tax rules applicable to that category of property. | Check the applicable capital gains tax treatment before purchasing, especially if planning a short-term resale. |
| Holding Period | The tax treatment may change depending on how long the property is held before sale. | The property's acquisition date and the applicable tax schedule at the time of sale. | Do not assume that a rate from an older article or transaction will apply to your sale. |
| Professional Verification | Important where the transaction involves significant value or a planned investment strategy. | Individual tax position and the latest FBR rules and notifications. | Confirm the exact position with a qualified tax professional or the relevant authority. |
Important: Section 7E and capital gains tax are not always straightforward transaction costs payable in the same way as stamp duty or transfer fees. Their application depends on the specific property and taxpayer circumstances, so the current position should be verified before making an investment decision.
Separately from stamp duty and CDA's transfer fee, a mutation fee is typically charged to update ownership records, along with smaller documentation and registration-related charges. These are generally a smaller percentage of transaction value compared to stamp duty or withholding tax, but they should still be included in a buyer's total budget rather than treated as negligible.
Where a transaction is arranged through a property dealer or agent, commission is an additional cost that is negotiated separately from government charges and is not fixed by any regulatory authority. Buyers should confirm the commission rate and who is responsible for paying it (buyer, seller, or split) in writing before finalising a deal. Token or booking money paid to secure a plot should also be documented with a written receipt specifying the amount, the plot, and the conditions under which it is refundable or adjustable against the final price.
A realistic total-cost estimate for buying a plot in Islamabad should include, at minimum:
| Cost Component | Basis of Calculation | Status in 2026 |
|---|---|---|
| Sale price | Agreed between buyer and seller | Market-negotiated |
| Stamp duty | Percentage of value, historically 4–5%, reported reduced to around 1% for filers under 2026 reforms | Confirm current rate before transaction |
| CDA transfer fee | Percentage of value; reported reduced from 3% to 1% in April 2026 | Confirm current rate before transaction |
| Withholding tax (236K, buyer) | 3% (filer) / 10.5% (non-filer) of FBR-notified value | Confirm filer status and current rate |
| Withholding tax (236C, seller) | 3% (filer) / 10% (non-filer) of FBR-notified value | Relevant to negotiating who bears which cost |
| Section 7E / CGT | Applies above certain value/holding-period thresholds | Confirm applicability with a tax advisor |
| Mutation and documentation | Smaller fixed/percentage charges | Confirm with registration office |
| Agent commission | Negotiated, not government-fixed | Document in writing |
Because several of these figures were revised more than once during 2026, this table should be treated as a checklist of cost categories to verify, not as a fixed calculator the specific percentages should be reconfirmed against FBR and CDA's current published notifications at the time of the actual transaction.
Given how much tax reporting on this topic has shifted during 2026, it is worth distinguishing:
| Information Type | What It Includes | How Buyers Should Use It |
|---|---|---|
| Official Information | FBR's currently published valuation tables and notified tax rates, along with CDA's currently published transfer fee notifications. | Use as the primary reference when calculating or checking applicable property-related taxes and official charges. |
| Market/News Reporting | Coverage of announced or proposed changes in property taxes, valuations, or transfer charges. | Useful for awareness, but always confirm the information against the relevant official source before making a financial decision. |
| Buyer Verification | Confirmation of the exact rates and charges applicable to the specific transaction, property sector, and buyer's filer status. | Verify directly with the relevant authority, office, or a qualified tax advisor before completing the transaction. |
Important: Because property tax reporting and related announcements have changed during 2026, buyers should not rely solely on news reports or general market information when calculating the final cost of a property transaction.
The true cost of buying a plot in Islamabad extends well beyond the negotiated sale price, and several of the underlying tax and fee rates have changed more than once during 2026. Rather than treating any single percentage as fixed, buyers should build their budget around the categories of cost described here — stamp duty, CDA transfer fee, withholding tax, potential Section 7E/CGT exposure, mutation charges, and commission and confirm the exact current figures for each with FBR, CDA, or a tax professional immediately before finalising a transaction.
Q1: Is withholding tax calculated on the price I actually pay or on a government-set value? It is calculated on the FBR-notified value for the property's CDA sector, which can differ from the actual negotiated sale price.
Q2: Does it matter if I am a tax filer or non-filer when buying a plot?
Yes, significantly. Reported withholding tax rates under Section 236K are 3% for filers versus 10.5% for non-filers more than three times higher for non-filers.
Q3: Has the Islamabad property transfer fee changed recently? Reporting from April 2026 describes CDA reducing its transfer fee from 3% to 1%, after an earlier increase to 3% in July 2025. Given this back-and-forth, the current rate should be confirmed directly with CDA before a transaction.
Q4: What is Section 7E and does it apply to every plot purchase?
Section 7E relates to deemed income on property and has been reported as applying above a value threshold (around PKR 25 million in some reporting). Applicability depends on individual circumstances and should be confirmed with a tax advisor.
Q5: Are agent commission rates fixed by any authority?
No. Agent commission is negotiated between the parties and the agent, not set by CDA, FBR, or any government body, and should be agreed and documented in writing before a transaction proceeds.
Q6: Why do cost breakdowns for Islamabad property vary so much between articles?
Because several relevant rates stamp duty and CDA's transfer fee in particular were revised more than once during 2026. Older or unofficial sources may reflect a rate that has since changed, which is why current figures should always be confirmed against FBR and CDA's own notifications.
CDA official website — https://www.cda.gov.pk/
Note: Specific FBR valuation tables and current withholding tax/stamp duty notifications should be sourced directly from FBR's official portal (fbr.gov.pk) at the time of publication, as exact current figures should be reconfirmed there rather than taken solely from secondary reporting.
| Value Reference | What It Means | Why It Matters |
|---|---|---|
| Agreed Sale Price | The amount negotiated and agreed between the buyer and seller. | Determines the actual amount paid for the plot and forms the core cost of the transaction. |
| FBR-Notified Valuation | The official property value assigned by FBR for the relevant CDA sector or location. | May be used as the basis for calculating applicable property-related federal taxes. |
| CDA Sector / Location | The specific sector in which the plot is located. | Different sectors can have different FBR-notified values, affecting the tax base. |
| Final Tax Amount | The applicable tax calculated according to the relevant rules and valuation. | Two plots with similar market prices may result in different tax amounts if their applicable official valuations differ. |
As a result, buyers should not calculate their total cost using the negotiated sale price alone. Before finalising a transaction, check the current FBR valuation for the exact CDA sector and confirm the applicable tax treatment for the specific transaction.
Stamp duty is a government charge associated with the legal documents used to transfer property ownership. It is an important part of the total cost of buying a plot in Islamabad.
Because reported stamp duty rates and related reforms have changed during 2026, buyers should not rely on a single historical figure or an informal estimate when calculating their costs. The exact amount payable can depend on the current applicable rate, property type, transaction value, and the buyer's tax status.
For official verification of applicable property transfer procedures and charges within Islamabad, refer to the Capital Development Authority (CDA) and confirm the relevant requirements with the appropriate registration or transfer office.
| Cost Component | What It Covers | What Can Affect the Amount | What Buyers Should Do |
|---|---|---|---|
| Stamp Duty | The legal documentation involved in transferring property ownership. | Current government rate, property details, applicable valuation, and transaction circumstances. | Confirm the latest applicable stamp duty rate with the relevant Islamabad registration authority or a qualified tax advisor before finalising the deal. |
Important: Stamp duty can directly affect the total amount required to complete a property purchase. Since applicable rates may change, always verify the current figure immediately before the transaction rather than relying on older articles or a dealer's verbal estimate.
Separately from stamp duty, CDA may charge a property transfer fee for transactions within its jurisdiction. As this fee has changed in recent years, buyers should confirm the current CDA rate and calculation basis before finalising a transaction.
| Charge | Who Pays | What It Applies To | Key Verification |
|---|---|---|---|
| CDA Transfer Fee | Usually part of the buyer's transaction costs, depending on the applicable transfer procedure. | Property transfers within CDA's jurisdiction. | Confirm the current percentage or applicable fee directly from CDA at the time of transfer. |
| Rate Changes | Can affect the total transaction cost. | The applicable CDA transfer fee policy or notification. | Do not rely on an older rate without checking the latest official notification. |
| Calculation Basis | May depend on the property's applicable value under CDA rules. | The specific property and transfer category. | Confirm how CDA calculates the fee for the exact plot being transferred. |
Important: Because the CDA transfer fee has changed more than once within a relatively short period, the applicable rate should be reconfirmed before making a final cost calculation.
When buying or selling a plot in Islamabad, federal withholding tax may apply to both sides of the transaction. The buyer may be liable for advance tax under Section 236K, while the seller may be required to pay tax under Section 236C.
The exact tax rate depends on the current FBR rules, the applicable property value, and the buyer's or seller's Active Taxpayer List (ATL) status. Because filer and non-filer rates can differ significantly, ATL status should be checked before the transaction is finalised.
In simple terms:
For the latest tax rates, property valuation information, and ATL verification, buyers and sellers should check the Federal Board of Revenue (FBR) before completing the transaction.
Important: Do not calculate withholding tax using an old rate or a dealer's estimate alone. Confirm the current Sections 236K and 236C rates, ATL status, and applicable FBR valuation immediately before making or receiving payment.
| Tax Provision | Transaction Side | Who Is Responsible | Key Factor Affecting the Rate | What to Verify |
|---|---|---|---|---|
| Section 236K | Purchase | Buyer | ATL/filer status and the applicable FBR tax schedule. | Confirm the current buyer-side withholding tax rate and tax base before payment. |
| Section 236C | Sale | Seller | ATL/filer status and the applicable FBR tax schedule. | Confirm the current seller-side withholding tax rate before completing the transfer. |
| Filer / ATL Status | Both | Buyer or seller, as applicable | Whether the person is listed on the Active Taxpayer List. | Check ATL status before the transaction, as non-filer rates may be substantially higher. |
| Tax Base | Both | Depends on the applicable transaction rules. | The relevant FBR-notified or legally applicable property value. | Confirm the exact valuation and tax basis for the property's location. |
Section 7E and capital gains tax can create additional tax exposure depending on the property's value, ownership circumstances, acquisition date, and holding period. Because these rules have changed over time, buyers should avoid relying on a general estimate when calculating their final investment cost.
| Tax Provision | When It May Be Relevant | What Can Affect the Amount | Buyer Action |
|---|---|---|---|
| Section 7E | May apply to certain immovable properties above the applicable exemption or value threshold. | Property value, ownership status, exemptions, and the taxpayer's specific circumstances. | Confirm whether Section 7E applies to the property before finalising the transaction. |
| Capital Gains Tax — Section 37(1A) | Generally becomes relevant when the property is later sold and a taxable gain arises. | Acquisition date, holding period, property value, and the tax rules applicable to that category of property. | Check the applicable capital gains tax treatment before purchasing, especially if planning a short-term resale. |
| Holding Period | The tax treatment may change depending on how long the property is held before sale. | The property's acquisition date and the applicable tax schedule at the time of sale. | Do not assume that a rate from an older article or transaction will apply to your sale. |
| Professional Verification | Important where the transaction involves significant value or a planned investment strategy. | Individual tax position and the latest FBR rules and notifications. | Confirm the exact position with a qualified tax professional or the relevant authority. |
Important: Section 7E and capital gains tax are not always straightforward transaction costs payable in the same way as stamp duty or transfer fees. Their application depends on the specific property and taxpayer circumstances, so the current position should be verified before making an investment decision.
Separately from stamp duty and CDA's transfer fee, a mutation fee is typically charged to update ownership records, along with smaller documentation and registration-related charges. These are generally a smaller percentage of transaction value compared to stamp duty or withholding tax, but they should still be included in a buyer's total budget rather than treated as negligible.
Where a transaction is arranged through a property dealer or agent, commission is an additional cost that is negotiated separately from government charges and is not fixed by any regulatory authority. Buyers should confirm the commission rate and who is responsible for paying it (buyer, seller, or split) in writing before finalising a deal. Token or booking money paid to secure a plot should also be documented with a written receipt specifying the amount, the plot, and the conditions under which it is refundable or adjustable against the final price.
A realistic total-cost estimate for buying a plot in Islamabad should include, at minimum:
| Cost Component | Basis of Calculation | Status in 2026 |
|---|---|---|
| Sale price | Agreed between buyer and seller | Market-negotiated |
| Stamp duty | Percentage of value, historically 4–5%, reported reduced to around 1% for filers under 2026 reforms | Confirm current rate before transaction |
| CDA transfer fee | Percentage of value; reported reduced from 3% to 1% in April 2026 | Confirm current rate before transaction |
| Withholding tax (236K, buyer) | 3% (filer) / 10.5% (non-filer) of FBR-notified value | Confirm filer status and current rate |
| Withholding tax (236C, seller) | 3% (filer) / 10% (non-filer) of FBR-notified value | Relevant to negotiating who bears which cost |
| Section 7E / CGT | Applies above certain value/holding-period thresholds | Confirm applicability with a tax advisor |
| Mutation and documentation | Smaller fixed/percentage charges | Confirm with registration office |
| Agent commission | Negotiated, not government-fixed | Document in writing |
Because several of these figures were revised more than once during 2026, this table should be treated as a checklist of cost categories to verify, not as a fixed calculator the specific percentages should be reconfirmed against FBR and CDA's current published notifications at the time of the actual transaction.
Given how much tax reporting on this topic has shifted during 2026, it is worth distinguishing:
| Information Type | What It Includes | How Buyers Should Use It |
|---|---|---|
| Official Information | FBR's currently published valuation tables and notified tax rates, along with CDA's currently published transfer fee notifications. | Use as the primary reference when calculating or checking applicable property-related taxes and official charges. |
| Market/News Reporting | Coverage of announced or proposed changes in property taxes, valuations, or transfer charges. | Useful for awareness, but always confirm the information against the relevant official source before making a financial decision. |
| Buyer Verification | Confirmation of the exact rates and charges applicable to the specific transaction, property sector, and buyer's filer status. | Verify directly with the relevant authority, office, or a qualified tax advisor before completing the transaction. |
Important: Because property tax reporting and related announcements have changed during 2026, buyers should not rely solely on news reports or general market information when calculating the final cost of a property transaction.
The true cost of buying a plot in Islamabad extends well beyond the negotiated sale price, and several of the underlying tax and fee rates have changed more than once during 2026. Rather than treating any single percentage as fixed, buyers should build their budget around the categories of cost described here — stamp duty, CDA transfer fee, withholding tax, potential Section 7E/CGT exposure, mutation charges, and commission and confirm the exact current figures for each with FBR, CDA, or a tax professional immediately before finalising a transaction.
Q1: Is withholding tax calculated on the price I actually pay or on a government-set value? It is calculated on the FBR-notified value for the property's CDA sector, which can differ from the actual negotiated sale price.
Q2: Does it matter if I am a tax filer or non-filer when buying a plot?
Yes, significantly. Reported withholding tax rates under Section 236K are 3% for filers versus 10.5% for non-filers more than three times higher for non-filers.
Q3: Has the Islamabad property transfer fee changed recently? Reporting from April 2026 describes CDA reducing its transfer fee from 3% to 1%, after an earlier increase to 3% in July 2025. Given this back-and-forth, the current rate should be confirmed directly with CDA before a transaction.
Q4: What is Section 7E and does it apply to every plot purchase?
Section 7E relates to deemed income on property and has been reported as applying above a value threshold (around PKR 25 million in some reporting). Applicability depends on individual circumstances and should be confirmed with a tax advisor.
Q5: Are agent commission rates fixed by any authority?
No. Agent commission is negotiated between the parties and the agent, not set by CDA, FBR, or any government body, and should be agreed and documented in writing before a transaction proceeds.
Q6: Why do cost breakdowns for Islamabad property vary so much between articles?
Because several relevant rates stamp duty and CDA's transfer fee in particular were revised more than once during 2026. Older or unofficial sources may reflect a rate that has since changed, which is why current figures should always be confirmed against FBR and CDA's own notifications.
CDA official website — https://www.cda.gov.pk/
Note: Specific FBR valuation tables and current withholding tax/stamp duty notifications should be sourced directly from FBR's official portal (fbr.gov.pk) at the time of publication, as exact current figures should be reconfirmed there rather than taken solely from secondary reporting.