Rate Of New Registration Tax Rates of Transfer Rates of Motor Vehicle Tax of Other Post Transactions Rates of Security Featured Items Rate of Capital Value Tax (CVT) Rates of Withholding Tax – (One Time at Registration on Local Cars) Rates of Motor Vehicle Tax on Commercial Vehicles Rates of Income Tax Rebate in vehicle Token Tax.
Rate Of New RegistrationLuxury
Rebate in Token Tax
Rates of Token Tax Motor Car
Rates of Withholding Tax – (One Time at Registration on Local Cars)
M/Cars, Jeeps, etc. from 1000 cc to 1300 cc Engine Power
Rs.1,020/-
4
M/Cars, Jeeps, etc. from 1300 cc to 3500 cc Engine Power
Rs.1,440/-.
5
M/Cars, Jeeps, etc. of above 3500 cc
Rs.2,400/-
6
Rickshaws
Rs.480/-
7
Tractors
Rs.1,200/-
Rates of Motor Vehicle Tax, Token Tax, Income Tax, And Professional Tax For Vehicle
Engine Capacity
Token Tax MVT2024-25
Token Tax MVT2023-24
Income Tax
Professional Tax
Filer
Non-Filer
Motorcycle at Time of Registration
1500
1500
—-
—-
200
Motor Cars 1000 CC
20000
15000
10000
30000
200
1001 to 1199 CC
0.2 % of Invoice price
1800
1500
4500
200
1200 to 1299 CC
1800
1750
5250
200
1300 CC
1800
2500
7500
200
1301 to 1499 CC
6000
2500
7500
200
1500 CC
6000
3750
11250
200
1501 to 1599 CC
9000
3750
11250
200
1600 to 1999 CC
9000
4500
13500
200
2000 CC
9000
10000
30000
200
2001 to 2500 CC
0.3 % of Invoice Price
12000
10000
30000
200
2500 above
15000
10000
30000
200
Rates of Other Post-Transactions
Category
Rates
Fee for Alteration in a Motor Vehicle
Transport Vehicle
PKR. 3000/-
Other vehicles
PKR. 1500/-
Issuance of duplicate Registration Certificate
Motorcycles & Cars
PKR. 500/-
HTV, Rickshaws & others
PKR. 1000/-
Endorsement of Hire Purchase Agreement
A Motorcycle, a scooter, etc
PKR. 150/-
HTV
PKR. 4000/-
Others:
Upto 1000cc
PKR. 1200/-
Exceeding 1000cc but not more than 1800cc
PKR.2000/-
Exceeding 1800cc
PKR.3000/-
Rates of Security Feature Items
Category
Rates
Number plates
Motorcycles, Rickshaws
Motorcars / Commercial
Data-embedded card (Smart Card)
Motorcycles
PKR. 1300/-
Motorcars, HTV, Rickshaws & others
PKR. 1300/-
Capital Value Tax (CVT) applies on (Every Transfer) and in NR with effect from 1st July 2025
1. Applied to all categories of vehicles 2. CC less than 1300 3 Time period – 5 years from 1 July of the proceeding financial year of the registration date. (After 6 years, it will be 0) 4 Rate of tax 1% of the value of any vehicle 5 10% devaluation of the vehicle every year will be applied
Rates of Withholding Tax with impact from 1st July 2025
Withholding Tax (New Registration)with effect from 1st July 2024
Withholding Tax (New Registration)with effect from 1st July 2023
Engine Capacity
Filer
Non-Filer
Filer
Non-filer
up to 850 CC
0.5% of Value
1.5% of the value
10,000
30,000
851 to 1000 CC
1% of the value
3% of the value
20,000
60,000
1001 to 1300 CC
1.5 % of the value
4.5 % of the value
25,000
75,000
1301 to 1600 CC
2% of the value
6% of the value
50,000
15,0000
1601 to 1800 CC
3% of the value
9% of the value
150,000
450,000
1801 to 2000 CC
5% of the value
15% of the value
200,000
600,000
2001 to 2500 CC
7% of the value
21% of the value
6% of Value
18% of Value
2501 to 3000 CC
9% of the value
27% of the value
8% of Value
24% of Value
3000 and above
12% of the value
36% of the value
10% of Value
30% of Value
Passenger Vehicle Withholding Tax with Impact from 1st July 2025
Withholding Tax (New Registration)with effect from 1st July 2022
Withholding Tax (Transfer of Ownership) with effect from 1st July 2022
Seating Capacity
Filer
Non-filer
Filer
Non-Filer
4-9 500
500
1,000
1,000
2,000
10-19
1,500
3,000
2,000
4,000
>=20
2,500
5,000
4,000
8,000
Note: Provided that the tax rate to be managed under subsection (2) of section 231B shall be reduced by 10% every year from the date of first registration in Pakistan.
The rate of WITH-HOLDING TAX under subsection (2A) of section 231B Income Tax Ordinance 2001, with the result from 1st July 2022, shall be as follows:-
CC- Range
WHT -Filer
WHT-Non-Filer
Up to 1000cc
100,000
300,000
1001cc to 2000cc
200,000
600,000
2001cc and above
400,000
1,200.000
Note: Sub-Section (2A) put by the Finance Act, 2021. The earlier subsection (2A) was inserted via Tax Laws Ordinance, 2021.
Rates of Vehicle Tax (Token Tax) on Commercial Vehicles
Description of Motor Vehicles
Annual Rate of Tax
Vehicles (including delivery vans) with a maximum laden capacity of up to 4060 kg
PKR. 1000/-
Vehicles with maximum laden capacity exceeding 4050 Kg., but not exceeding 8110
PKR. 2200/-
Vehicles with maximum laden capacity exceeding 8110 Kg. but not exceeding 12100 Kg
PKR. 4000/-
Vehicles with long trailers or other vehicles with a maximum laden capacity exceeding 12100 Kg., but not exceeding 16100 Kg
PKR. 6000/-
Vehicles with long trailers or other vehicles with maximum laden capacity exceeding 16100 Kg
PKR. 8000/-
Vehicles drawing other trailers Reasonable rate out of the rates at (a) to (f) above applicable to the vehicle plus
PKR. 400/-
Commercial Tractor Tax
Token Tax
Professional Tax
Income Tax
PKR. 2600/-
200
7200
Rates of Motor Tax on Commercial Passenger Transport Vehicles
Type of Motor Vehicles
Annual Rate of Tax
Plying for hire and ordinarily used for the transport of passengers, i.e. Taxis & Buses
Tricycles driven by mechanical power (Motor Cab Rickshaws/ Motor Cycle Rickshaw) with a seating capacity of not more than 3 persons or 6-person
PKR. 3000/- lump sum once
Vehicles plying for hire with 55% of the total length of the route falling within the limits of a Corporation, Municipality, or Cantonment.
PKR.140/- per seat
Passenger motor vehicle with a seating capacity of more than 6 persons plying for hire only within the limits of the Corporation, Municipality, or Cantonment.
Non-Air Conditioned
PKR. 180/- per seat per annum
Air Conditioned
PKR. 300/- per seat per annum
Rates of Motor Vehicle Tax on Commercial Cabs
Description of Motor Vehicles
Annual Rate of Tax
Vehicles with a seating capacity of not more than 6 persons, taxis or cabs
Not exceeding 1000cc
PKR. 700/-
Exceeding 1000cc but not more than 1300cc
PKR. 1200/-
Exceeding 1300cc but not more than 1500cc
PKR. 2000/-
Exceeding 1500cc but not more than 2000cc
PKR. 3000/-
Exceeding 2000cc but not more than 2500cc
PKR. 4000/-
Exceeding 2500cc
PKR. 5000/-
More than 6 persons
Non-Air Conditioned
PKR.180/- per seat
Air Conditioned
PKR. 300/- per seat
Note: The seating capacity for this clause shall not include the seats meant for the driver and conductor.
Rates of Motor Tax on Private Vehicles
(Seating capacity of more than 6 persons)
Other than buses and wagons not plying for hire
PKR. 2500/- per seat p.a
Buses and wagons not plying for hire
PKR. 300/- per seat p.a
Rates of Motor Vehicle Income Tax
Category
Rate of Income Tax
FIler
Non-Filer
Goods Transport ( Laden Weight )
2.5 Per Kg
7.5 Per Kg
Passenger Transport plying on hire
PKR. 500/- per seat per annum
Refund of Vehicle Token Tax
A refund equal to 10% of the charge of the annual token tax is allowed if the tax for the whole year is paid on or before the 31st of August of the financial year.
Additional Fee on New Registration
Provided further that in case a vehicle is not registered within a prescribed period after substance, sale, clearance, or release of the vehicle from the customs authorities or local manufacturer, the following other fee shall be paid
Category
Default Period
Amount of additional fee (PKR.)
Motorcycles / Scooters/ Rickshaws
Exceeding 30 days
PKR. 500/-
Private & Commercial Vehicles
Exceeding 60 days but not surpassing 180 days
PKR. 2,000/-
Exceeding 180 days
PKR. 5,000/-
In case of registration of tractors or other vehicles exclusively used for agricultural purposes, the fee shall be paid at the following reduced rate
Description of fee
Enhanced rate
Exceeding 180 days but not surpassing 240 days
125% of the actual fee
Exceeding 240 days but not surpassing 360 days
150% of the actual fee
Exceeding 360 days
200% of the actual fee
Explanations
The additional fee shall not be payable in respect of Vehicles owned by the Federal or Provincial Government and autonomous bodies under the managerial control of the Federal or Provincial Government.
In the case of vehicles imported in bulk by manufacturing or assembling companies or authorized distributors, the date of sale by their authorized sellers or distributors would be considered for the calculation of the days for the registration of motor vehicles.
For transport motor vehicles, the date of issuance of the fitness certificate by the Motor Vehicle Examiner would be considered as the date for calculation of days for registration of such motor vehicles.
