Investor Presentaiton

Recent Regulatory changes favouring REITS Measures taken by Federal & Provincial Government FBR introduced the following key changes in taxation framework: Capital Gains arising to seller of real estate to a REIT Scheme is exempt till June 2023; ARIF HABIB DOLMEN REIT MANAGEMENT LIMITED Tax on Dividend Income in the hand of REIT Unit holders reduced from 25% to 15% in line with the rate applicable on Mutual Funds; Provincial Government measures: ΔΙΔ سکیورٹیز اینا SECP ● Stamp Duty rationalized; • Registration fee and Capital Value Tax applicable at the time of immovable property transfer abolished These recent changes have created a conducive environment for REITS in Pakistan

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