This document contains all updated details related to motor vehicle taxes, registration fees, token tax, transfer charges, commercial vehicle tax, and other post-registration transactions applicable in Pakistan.
Vehicle Tax Calculator
1. New Vehicle Registration Charges
Category
Registration Fee
Motorcycle/Scooter up to 70cc
PKR 1,000
70cc – 100cc
PKR 1,500
100cc – 125cc
PKR 2,000
125cc – 150cc
PKR 2,500
Above 150cc
1% of vehicle value
Cars, Trucks, Buses, Rickshaws, etc.
1% of vehicle value
Harvesters, Forklifts, Excavators, etc.
PKR 300 each
Cars up to 1000cc
1% of value
1001cc – 1500cc
2% of value
1501cc – 2000cc
3% of value
Above 2000cc
4% of value
Note: Vehicle value is based on the invoice or assessed market price.
2. Vehicle Transfer Fee
Vehicle Type
Transfer Fee
Motorcycle/Scooter
PKR 120
Cars/Jeeps up to 1000cc
PKR 660
1001cc – 1300cc
PKR 1,020
1301cc – 3500cc
PKR 1,440
Above 3500cc
PKR 2,400
Rickshaws
PKR 480
Tractors
PKR 1,200
3. Token Tax, Income Tax & Professional Tax (2024–25)
Engine Size
Token Tax (PKR)
Income Tax (Filer / Non-Filer)
Professional Tax (PKR)
Motorcycle
1,500
—
200
Cars up to 1000cc
20,000
10,000 / 30,000
200
1001cc – 1199cc
0.2% of price
1,500 / 4,500
200
1200cc – 1299cc
1,800
1,750 / 5,250
200
1300cc
1,800
2,500 / 7,500
200
1301cc – 1499cc
6,000
2,500 / 7,500
200
1500cc
6,000
3,750 / 11,250
200
1501cc – 1599cc
9,000
3,750 / 11,250
200
1600cc – 1999cc
9,000
4,500 / 13,500
200
2000cc
9,000
10,000 / 30,000
200
2001cc – 2500cc
0.3% of price
10,000 / 30,000
200
Above 2500cc
15,000
10,000 / 30,000
200
Note: Tax rates for filers are lower than non-filers. Token Tax may vary slightly depending on provincial policies.
4. Post-Registration Fees
Service Type
Vehicle Category
Fee (PKR)
Vehicle Alteration
Transport Vehicles
3,000
Vehicle Alteration
Other Vehicles
1,500
Duplicate Registration Certificate
Motorcycles & Cars
500
Duplicate Registration Certificate
HTV, Rickshaws & Others
1,000
Hire Purchase Agreement Endorsement
Motorcycle/Scooter
150
Hire Purchase Endorsement
HTV
4,000
Hire Purchase Endorsement
Up to 1000cc
1,200
Hire Purchase Endorsement
1001cc – 1800cc
2,000
Hire Purchase Endorsement
Above 1800cc
3,000
5. Security Feature Charges
Item
Applicable Vehicles
Fee (PKR)
Number Plates
All Vehicles
Included in registration
Smart Card (Data Embedded)
All Vehicles
1,300
Note: Smart card charges apply to motorcycles, cars, HTVs, and rickshaws.
6. Capital Value Tax (CVT) – Effective from 1st July 2025
Applicability:
All vehicle categories.
Engine size below 1300cc.
Tax Details:
Tax Rate: 1% of the vehicle’s current value.
Valid for 5 years from 1st July of the financial year in which the vehicle is registered.
After 6 years, CVT is 0%.
Depreciation: 10% reduction in vehicle value per year will be applied when calculating CVT.
7. Withholding Tax – From 1st July 2025 (New Registrations)
Engine Capacity
Filer Rate
Non-Filer Rate
Up to 850cc
0.5% of value
1.5% of value
851cc – 1000cc
1%
3%
1001cc – 1300cc
1.5%
4.5%
1301cc – 1600cc
2%
6%
1601cc – 1800cc
3%
9%
1801cc – 2000cc
5%
15%
2001cc – 2500cc
7%
21%
2501cc – 3000cc
9%
27%
Above 3000cc
12%
36%
Note: For the years prior to 2025, previous flat tax values applied.
8. Passenger Vehicle Withholding Tax – Effective from 1st July 2025
Seating Capacity
New Registration (F/NF)
Transfer of Ownership (F/NF)
4–9 persons
500 / 1,000
1,000 / 2,000
10–19 persons
1,500 / 3,000
2,000 / 4,000
20+ persons
2,500 / 5,000
4,000 / 8,000
Tax is reduced by 10% each year from the first registration date.
9. Withholding Tax under Section 231B(2A) – From 1st July 2022
Engine Capacity
Filer
Non-Filer
Up to 1000cc
100,000
300,000
1001cc – 2000cc
200,000
600,000
Above 2000cc
400,000
1,200,000
Note: Section 231B(2A) was revised under Finance Act 2021.
10. Token Tax for Commercial Vehicles
Vehicle Type (By Load Capacity)
Annual Tax (PKR)
Up to 4060 kg
1,000
4061 kg – 8110 kg
2,200
8111 kg – 12100 kg
4,000
12101 kg – 16100 kg
6,000
Above 16100 kg
8,000
Vehicles towing trailers
Additional 400
11. Commercial Tractor Tax
Category
Token Tax (PKR)
Professional Tax (PKR)
Income Tax (PKR)
Commercial Tractor
2,600
200
7,200
12. Motor Vehicle Tax for Commercial Passenger Transport Vehicles
These rates apply to vehicles used for commercial passenger services such as taxis and buses.
Vehicle Type
Annual Tax
Motor Rickshaws (Seating: 3–6 persons)
PKR 3,000 (Lump Sum)
Buses – 55% route within city limits
PKR 140 per seat
Non-AC buses within city limits
PKR 180 per seat/year
AC buses within city limits
PKR 300 per seat/year
13. Commercial Cabs (Taxis) – Motor Tax
Engine Capacity
Annual Tax (PKR)
Up to 1000cc
700
1001cc – 1300cc
1,200
1301cc – 1500cc
2,000
1501cc – 2000cc
3,000
2001cc – 2500cc
4,000
Above 2500cc
5,000
For vehicles with more than 6 seats:
Vehicle Type
Rate per Seat
Non-Air Conditioned
PKR 180/year
Air Conditioned
PKR 300/year
Note: Seating capacity excludes driver and conductor.
14. Private Transport Vehicles (More Than 6 Seats)
Vehicle Type
Annual Tax per Seat
Private Vehicles (non-hire)
PKR 2,500
Private Buses/Wagons (non-hire)
PKR 300
15. Income Tax on Transport Vehicles
Vehicle Type
Filer Rate
Non-Filer Rate
Goods Transport (by laden weight)
PKR 2.5 per kg
PKR 7.5 per kg
Passenger Transport (on hire)
PKR 500 per seat/year
PKR 500 per seat/year
16. Refund on Vehicle Token Tax
If token tax for the entire year is paid on or before August 31, a 10% refund is applicable.
Note: Applies only to annual token tax payments, not partial.
17. Late Registration Penalties
If a vehicle is not registered within a specific period after sale or customs clearance, the following penalties apply:
For Motorcycles, Scooters, Rickshaws
Delay
Penalty
Over 30 days
PKR 500
For Private & Commercial Vehicles
Delay Period
Penalty
61–180 days
PKR 2,000
Over 180 days
PKR 5,000
For Agricultural Vehicles
Delay
Penalty (as % of actual fee)
181–240 days
125%
241–360 days
150%
Over 360 days
200%
18. Exemptions & Special Cases
Vehicles owned by Federal/Provincial Government or their autonomous bodies are exempt from late registration penalties.
For bulk imported vehicles, the date of sale by authorized dealers will be used to determine registration deadlines.
For transport vehicles, the date of fitness certificate issuance is used to calculate registration delay.
