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, 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:
  • Not exceeding 1000cc
  PKR. 1200/-
  • Exceeding 1000cc but not more than 1800cc
PKR. 2000/-
  • Exceeding 1800cc
PKR. 3000/-

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

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To view the details for aforementioned taxes, click here.

For Imported Vehicles 

Engine Capicity   Token Tax MVT
   
1590 - 1990cc PKR 20,000
1991 - 2990cc PKR 25,000
Above 2990cc PKR 35,000
  • Imported motor vehicle here means a motor vehicle which is manufactured abroad within last five years prior to the tax year.
  • An imported motor vehicle older than five years shall be liable to annual rate of tax given in above table as per MVT of Local Vehicles.

Tax on Imported Motor Cars

Tax on Imported Motor Cars Implemented vide Section (10) of PUNJAB FINANCE ACT 2016 (ACT XXXV of 2016)

  • Subject to this section a one-time tax on the imported motor cars registered after 30 June 2016 as mentioned in column 2 of the Table shall be levied at the rate mentioned in column 3 thereof
Category of imported motor car   Rate of Tax
   
Motor car with engine capacity exceeding 1300cc but not exceeding 1500cc PKR. 70,000/-
Motor car with engine capacity exceeding 1500cc but not exceeding 2000 cc. PKR. 150,000/-
Motor car with engine capacity exceeding 2000cc but not exceeding 2500 cc PKR. 200,000/-
Motor car with engine capacity exceeding 2500cc PKR. 300,000
  • The Government may, by notification, exempt any class of vehicles from the levy of the tax under this section
  • The tax under this section shall not be levied on a motor car owned by the Federal Government, the Government or any other Provincial Government
  • The Government may by notification in official Gazette, make rules to carry out purposes of this section

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:  
  • Upto 1000cc
PKR. 1200/-
  • Exceeding 1000cc but not more than 1800cc
PKR.2000/-
  • Exceeding 1800cc
PKR.3000/-

Rates of Security Feature Items

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Category      Rates
   
Number plates PKR. 1200/-
   
Rickshaw PKR. 750/-
Motorcars/Commercial PKR. 1200/-
   
MVT Booklet  
Motorcycles PKR. 300/-
Motorcar, HTV, Rickshaws & others PKR. 500/-
Transfer Sticker  PKR. 200/-
T.O. Form PKR. 300/-

Rates of With Holding Tax

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To view the rates of with holding tax,click here.

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.

Rates of Motor Tax on Commercial Vehicles

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Vehicles(including tricycles/trucks/trailers/delivery vans) 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/-

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. 400/- 
  • Vehicles playing for hire with 60% of the total length of the route falling within the limits of a Corporation, Municipality or Cantonment.
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.
  • 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 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

 
  • Non Air Conditioned
PKR. 180/- per seat, per annum
  • Air Conditioned
PKR. 300/- per seat, per annum
Motor Car having engine capacity upto 1000 cc (Life Time)    PKR. 10,000/- 

 

Category   Rate of Income Tax
   
Goods Transport PKR. 2/- per KG Laden Weight 
Passenger Transport plying on hire PKR. 500/- per seat per annum
Motor Car having engine capacity upto 1000 cc (Life Time) PKR. 7,500/- 

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
 
Penalty 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

 Penalty 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