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 |
Top |
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 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. 550/- |
|
Heavy Transport Vehicle [HTV] |
PKR. 5500/- |
|
Others: |
|
|
PKR. 2750/- |
|
PKR. 5500/- |
|
PKR. 11000/- |
| Engine Capacity |
Token Tax MVT 2024-25 |
Token Tax MVT 2023-24 |
Income Tax |
Professtional Tax | |
|
Filer |
Non-Filer |
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| Motor Cycle 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 transaction |
Top |
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 |
Top |
| 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 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 2023 |
Top |
|
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 |
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 |
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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 Vehicle Tax (Token Tax) on Commercial Vehicles |
Top |
| 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 |
Top |
| 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 |
Top |
| 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 |
Top |
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
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