Motor Vehicles Tax is an important levy of Excise & Taxation Department. It brings considerable revenue and is another major source of income to the exchequer. It is administered under the provisions of the Motor Vehicle Ordinance, 1965 and Motor Vehicle Tax Act, 1958.
Details pertaining to the taxes / fees associated with the Motor Vehicle Tax along with their rates are given below:
Type of Taxes/ Fee
- Rate Of New Registration
- Luxury Tax
- Rates of Transfer
- Rates of Token Tax Motor Car
- Rates 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 Tax on Commercial Vehicles
- Rates of Income Tax
- Rebate in Token Tax
New Registration |
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| Category | Rate | |
| Motorcycle / Scooter: | ||
|
PKR. 1,000 | |
|
PKR. 1,500 | |
|
PKR. 2,000 | |
|
PKR. 2,500 | |
|
2% of the values of the vehicles | |
| Tractors, Trucks, Buses, Rickshaws and Taxies | 1% of the values of the vehicles | |
| Combined Harvesters, Rigs, Fork Lifters, Road Rollers, Excavators, Sewerage Cleaning Plants etc. | PKR. 300/- each |
|
| Others: | ||
| Not exceeding 1000cc | 1% | |
| Exceeding 1000cc but not more than 1500cc | 2% | |
| Exceeding 1500cc but not more than 2000cc | 3% | |
| Exceeding 2000cc | 4% | |
Rates of Transfer Fee |
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| Category | Rate | |
| Motorcycle / Scooter | PKR. 150/- | |
| Heavy Transport Vehicle [HTV] | PKR. 4000/- | |
| Others: | ||
|
PKR. 1200/- | |
|
PKR. 2000/- | |
|
PKR. 3000/- | |
Rates of Token tax, Income Tax, Professional Tax for Motor Car |
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| Engine Capicity |
Tokan Tax MVT Local Vehicles |
Income Tax (2021-22) |
Professtional Tax | |
| Filer | Non-Filer | |||
| Motor Cycle at time of Registration | 1500 | ---- | ---- | 200 |
| Motor Cars 1000 CC | 15000 | 10000 | 20000 | 200 |
| 1000 to 1199 CC | 1800 | 1500 | 3000 | 200 |
| 1200 to 1299 CC | 1800 | 1750 | 3500 | 200 |
| 1300 CC | 1800 | 2500 | 5000 | 200 |
| 1301 to 1499 CC | 6000 | 2500 | 5000 | 200 |
| 1500 CC | 6000 | 3750 | 7500 | 200 |
| 1501 to 1599 CC | 9000 | 3750 | 7500 | 200 |
| 1600 to 1999 CC | 9000 | 4500 | 9000 | 200 |
| 2000 CC | 9000 | 10000 | 20000 | 200 |
| 2001 to 2500 CC | 12000 | 10000 | 20000 | 200 |
| 2500 above | 15000 | 10000 | 20000 | 200 |
Tax on Imported Motor Cars
Tax on Imported Motor Cars Implemented vide Section (10) of PUNJAB FINANCE ACT 2016 (ACT XXXV of 2016)- Tax on Imported Motor Cars ommited vide Section (8) of PUNJAB FINANCE ACT 2019 (ACT XV of 2019)
Rates of Other Post transaction |
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| 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: | ||
|
PKR. 1200/- | |
|
PKR.2000/- | |
|
PKR.3000/- | |
Rates of Security Feature Items |
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| Category | Rates | |
| Number plates | ||
| Motorcycles, Rickshaws | PKR. 1500/- | |
| Motorcars / Commercial | PKR. 2000/- | |
| Data embedded card (Smart Card) | ||
| Motorcycles | PKR. 530/- | |
| Motorcar, HTV, Rickshaws & others | PKR. 530/- | |
| T.O. Form (All vehicles) | PKR. 300/- |
Capital Value Tax (CVT) applies on (Every Tarnsfer) and in NR (if not already paid) with effect from 1st July 2022
- Applied on all Category of vehicle
- CC > 1300
- Period - 5 years from 1-July of proceeding financial year of date of registration. (after 6 years it will be zero)
- Rate of tax 1%of the value of the vehicle
- 10% depreciation in value of the vehicle in every year will be applied
Rates of With Holding Tax with effect from 1st July 2022 |
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|
With Holding Tax (New Registration) with effect from 1st July 2022 |
With Holding Tax (Transfer of Ownership) with effect from 1st July 2022 |
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| Engine Capacity | Filer | Non filer | Filer | Non Filer |
| up to 850 CC | 10,000 | 30,000 | - | - |
| 851 to 1000 CC | 20,000 | 60,000 | 5000 | 15,000 |
| 1001 to 1300 CC | 25,000 | 75,000 | 7,500 | 22,500 |
| 1301 to 1600 CC | 50,000 | 15,0000 | 12,500 | 37,500 |
| 1601 to 1800 CC | 150,000 | 450,000 | 18,750 | 56,250 |
| 1801 to 2000 CC | 200,000 | 600,000 | 25000 | 75.000 |
| 2001 to 2500 CC | 300,000 | 900,000 | 37,500 | 112,500 |
| 2501 to 3000 CC | 400,000 | 1,200,000 | 50,000 | 150,000 |
| 3000 and above | 500,000 | 1.500,000 | 62,500 | 187,000 |
Pessanger Vehicle With-Holding Tax with Effect from 1st July 2022
|
With Holding Tax (New Registration) with effect from 1st July 2022 |
With Holding Tax (Transfer of Ownership) with effect from 1st July 2022 |
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| 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 rate of tax to be collected under sub-section (2) of section 231B, shall be reduced by 10% each year from the date of first registration in Pakistan.
The rate of WITH-HOLDING TAX under sub-section (2A) of section 231B Income Tax Ordinance 2001, with effect 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) inserted by the Finance Act, 2021. Earlier sub-section (2A) was inserted through
Tax Laws (Amendment) Ordinance, 2021.
Rates of Motor Tax on Commercial Vehicles |
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Vehicles(including tricycles/trucks/trailers/delivery vans/tractors) used for the transport or haulage of goods or materials.
| Description of Motor Vehicles | Annual Rate of Tax | |||
| Vehicles (including delivery vans) with maximum laden capacity upto 4060 kg | PKR. 1000/- | |||
| Vehicles with maximum laden capacity exceeding 4060 Kg., but not exceeding 8120 | PKR. 2200/- | |||
| Vehicles with maximum laden capacity exceeding 8120 Kg., but not exceeding 12000 Kg | PKR. 4000/- | |||
| Vehicles with long trailers or other vehicles with maximum laden capacity exceeding 12000 Kg., but not exceeding 16000 Kg | PKR. 6000/- | |||
| Vehicles with long trailers or other vehicles with maximum laden capacity exceeding 16000 Kg | PKR. 8000/- | |||
| Vehicles drawing other trailers Appropriate 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 Vehicles |
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| Type of Motor Vehicles | Annual Rate of Tax | |
| Plying for hire and ordinarily used for the transport of passengers i.e. Taxi & Buses | ||
|
PKR. 3000/- lump sum once | |
|
PKR.140/- per seat | |
| Passenger vehicle with a seating capacity of more than 6 persons plying for hire exclusively within the limits of Corporation, Municipality or Cantonment. | ||
|
PKR. 180/- per seat per annum | |
|
PKR. 300/- per seat per annum | |
Rates of Motor Tax on Commercial Motor Cabs
|
Description of Motor Vehicles |
Annual Rate of Tax | |
| Vehicles with a seating capacity of not more than 6 persons (motor 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 the purpose of this clause shall not include the seats meant for driver and conductor.
Rates of Motor Tax on Private Vehicles
(Seating capacity of more than 6 persons)
| Other than buses and station wagons not plying for hire | PKR. 2500/- per seat p.a | |
| Buses and station wagons not plying for hire | PKR. 300/- per seat p.a | |
Rates of Income Tax |
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To view the rates of Income Tax, click here.
| Rates Of Goods Vehicles | Annual Rate of Tax | |
| Vehicles (including delivery vans) with maximum laden capacity upto 4060 kg | PKR. 1,000/- | |
| Vehicles with maximum laden capacity exceeding 4060 Kg., but not exceeding 8120 | PKR. 2,200/- | |
| Vehicles with maximum laden capacity exceeding 8120 Kg., but not exceeding 12000 Kg | PKR. 4,000/- | |
| Vehicles with long trailers or other vehicles with maximum laden capacity exceeding 12000 Kg but not exceeding 16000 Kg | PKR. 6,000/- | |
| Vehicles with long trailers or other vehicles with maximum laden capacity exceeding 16000 Kg | PKR. 8,000/- | |
|
Passenger Transport plying on hire with seating capacity more than 8 persons |
||
|
PKR. 180/- per seat, per annum | |
|
PKR. 300/- per seat, per annum | |
| Motor Cycle ( Life Time ) | PKR. 1500/- | |
| Motor Car having engine capacity upto 1000 cc (Life Time) | PKR. 15,000/- |
| Category | Rate of Income Tax | ||
| FIler | Non-Filer | ||
| Goods Transport ( Laden Weight ) | 2.5 Per Kg | 5 Per Kg | |
| Passenger Transport plying on hire | PKR. 500/- per seat per annum | ||
Rebate in Token Tax |
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A rebate equal to 10% of the amount of annual token tax is allowed if the tax for the whole year is paid on or before 31st of September of the financial year
5% more special discount for payment through E-Pay
Addtional Fee on New Registration
Provided further that in case a motor vehicle is not registered within prescribed period after import, sale, clearance or release of vehicle from the custom authorities or local manufacturer, the following additional fee shall be paid
| Category | Default Period | Amount of additional fee (PKR.) |
| Motor Cycles / Scooters/ Rickshaws | Exceeding 30 days | PKR. 500/- |
| Private & Commercial Vehicles | Exceeding 60 days but not exceeding 180 days | PKR. 2,000/- |
| Exceeding 180 days | PKR. 5,000/- | |
In case of registration of tractors exclusively used for agricultural purpose, the fee shall be paid at the following enhanced rate
| Description of fee | Enhanced rate | |
| Exceeding 180 days but not exceeding 240 days | 125% of the actual fee | |
| Exceeding 240 days but not exceeding 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 motor Vehicles owned by the Federal or Provincial Government and autonomous bodies under the administrative control of the Federal or a Provincial Government
- In case of vehicles imported in bulk by manufacturing or assembling companies or authorized distributors, the date of sale by their authorized dealers or distributors would be considered for calculation of the days for registration of vehicles
- For transport vehicles, the date of issuance of fitness certificate by the Motor Vehicle Examiner would be considered as the date for calculation of days for registration of such vehicles
Addtional Fee on Token Tax
- No penalty shall be charged if Token Tax is paid upto 30th.September
- Penalty at the rate of 20% per month shall be charged after 30th September but not exceeding 100%
- In case of Rickshaw/Taxi, the late payment of Token Tax shall be collected by the Motor Registering Authority and issued Penalty Slip in this respect
- In case of commercial / tied-up vehicles, the tax will be paid in advance within the first month of each quarter of the financial year, i.e. before 31st July for 1st, before 31st October for 2nd, before 31st January for 3rd and before 30th April for 4th quarter