Real Estate Investment Trust (REIT)

Regulatory Framework

The SECP regulates the Real estate investment trust. The REIT Management Company, REIT scheme and the trustees are subject to monitoring by the SECP.

REIT is governed by the following laws:

  • Part VIII of the Companies Ordinance, 1984;
  • Non-Banking Finance Companies Rules, 2003;
  • REIT Regulations, 2008;
  • Circulars

Other applicable laws

  • Income Tax Ordinance, 2001; and
  • Trust Act, 1882.