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%

Rates of Transfer Fee

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Category    Rate
   
Motorcycle / Scooter  PKR. 500/-
Heavy Transport Vehicle [HTV]  PKR. 5000/-
Others:
  • Not exceeding 1000cc
  PKR. 2500/-
  • Exceeding 1000cc but not more than 1800cc
PKR. 5000/-
  • Exceeding 1800cc
PKR. 10000/-

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

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Engine Capicity

Tokan Tax MVT

Local Vehicles

Income Tax 

Professtional Tax
Filer        Non-Filer
Motor Cycle at time of Registration  1500 ---- ---- 200
Motor Cars 1000 CC 15000 10000 30000 200
1000 to 1199 CC 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 12000 10000 30000 200
2500 above 15000 10000 30000 200

Tax on Imported Motor Cars

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  
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

  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 2023

With Holding Tax (Transfer of Ownership) 

with effect from 1st July 2022

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 6% of Value 18% of Value 37,500 112,500
2501 to 3000 CC 8% of Value 24% of Value 50,000 150,000
3000 and above 10% of Value 30% of Value 62,500 187,000

Pessanger 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 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
  • 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.
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 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