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Motor Vehicle Tax

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

New Registration

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Category

Rate
Motorcycle / Scooter:

Up to 70 cc

 PKR 1,000

71 to 100 cc

 PKR 1,500

101 to 125 cc

 PKR 2,000

126 to 150 cc

 PKR 2,500

Above 150 cc

 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 2000cc

2%
Exceeding 2000cc

4%

Electric Vehicles:

  •  95% of Registration fee is exempted
  •  95% of Motor Vehicle Tax is exempted

Rates of Transfer Fee

Category

Rate

Motorcycle / Scooter

 PKR 910/-

Heavy Transport Vehicle [HTV]

 PKR 9075/-

Others:
  • Not exceeding 1000cc
 PKR 4540/-
  • Exceeding 1000cc but not more than 1800cc
 PKR 9075/-
  • Exceeding 1800cc
 PKR 18150/-

Life Time Token at the time of transfer

  • If motorcycle is transferred within ten years of such registration, an amount of Rs. 1500/- with a rebate equal to 10% for each financial year, shall be charged.
  • If engine power up to 1000cc, is transferred within ten years of such registration, an amount of Rs.20,000/- with a rebate equal to 10% for each financial year, shall be charged.

Rates of Token tax, Income Tax, Professional Tax for Motor Car
Engine Capacity

Token Tax MVT

2026-27

Token Tax MVT

2025-26

Token Tax MVT

2023-24

Income Tax 

 Professional Tax

Filer      

Non-Filer
Motor Cycle at time of Registration  1500 1500 1500 ---- ---- 200
Motor Cars 1000 CC 20000 20000 15000 10000 30000 200
1001 to 1199 CC 0.3 % of Invoice price 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 0.4 % of Invoice price 0.3 % of Invoice Price 12000 10000 30000 200
2500 above 15000 10000 30000 200

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 9075/-
Others:  
  • Upto 1000cc
 PKR 1200/-
  • Exceeding 1000cc but not more than 1800cc
 PKR 9075/-
  • Exceeding 1800cc
 PKR1850/-

Rates of Security Feature Items

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Category Rates
Number plates  
Motorcycles, Rickshaws  
Motorcars / Commercial  
Data embedded card (Smart Card)  
Motorcycles PKR 1300/-
Motorcar, HTV, Rickshaws & others PKR 1300/-

Capital Value Tax (CVT) applies on (Every Transfer) and in NR (if not already paid) with effect from 1st July 2022

  1. Applied on all Category of vehicle
  2. CC > 1300 
  3. Period - 5 years from 1-July of proceeding  financial  year of date of registration. (after 6 years it will be zero)
  4. Rate of tax 1%of the value of the vehicle
  5. 10% depreciation in value of the vehicle in every year will be applied

Rates of With Holding Tax with effect from 1st July 2023

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With Holding Tax (New Registration)

with effect from 1st July 2024

With Holding 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 With-Holding Tax with Effect from 1st July 2023
 

With Holding Tax (New Registration)

with effect from 1st July 2022

With Holding 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 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 Vehicle Tax (Token Tax) on Commercial Vehicles                         

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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
  • Tricycles propelled by mechanical power (Motor Cab Rickshaws/ Motor Cycle Rickshaw) with seating capacity of not more than 3 persons or 6 person
 PKR 3000/-  lump sum once
  • Vehicles playing for hire with 60% of the total length of the route falling within the limits of a Corporation, Municipality or Cantonment.
 PKR140/- 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.
  • Non Air Conditioned
 PKR 180/- per seat per annum
  • Air Conditioned
 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 PKR180/- 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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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

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 August of the financial year

Additional 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