Sections 231B & 234 · Tax Year 2027 · Filer vs non-filer

Car & Vehicle Tax Calculator Pakistan 2026-27

Work out FBR's advance tax when you buy a new car, transfer a used one, or pay your annual token — and see how much more a non-filer pays.

Vehicle Details

From your registration book, e.g. 660, 1000, 1300, 1500, 1800 or 2000.

Rs

Locally made: invoice price including all taxes. Imported: customs value plus duties and taxes.

🚗

Enter the engine size and value to see the tax.

📌 Vehicle tax 2026-27

  • New car: 0.5%–12% of value (filer)
  • Non-filer: × 3 on purchase & transfer
  • Token advance tax: Rs 800–10,000 a year
  • Non-filer: × 2 with the token
How to use it

Using the vehicle tax calculator

  1. Pick the situation: buying a new car, transferring a used car into your name, or paying your annual token.
  2. Choose your filer status. FBR checks the Active Taxpayers List when the tax is collected.
  3. Enter the engine size from the registration book or brochure, and for a new car its price including taxes.
  4. The result updates as you type. Copy it to share with your dealer, or compare the filer and non-filer amounts shown underneath.
Methodology

How FBR taxes vehicles in Pakistan

Vehicle owners pay two different kinds of tax. Token tax (motor vehicle tax) belongs to the province and is the same whether or not you file. On top of it, the Excise department collects FBR's advance income tax at three points — and this part changes sharply with your filer status.

1. Buying or registering a new vehicle — Section 231B(1) and (3)

Tax = vehicle value × rate for its engine size (× 3 for non-filers)

Engine capacityFilerNon-filer
Up to 850cc0.5%1.5%
851cc – 1000cc1%3%
1001cc – 1300cc1.5%4.5%
1301cc – 1600cc2%6%
1601cc – 1800cc3%9%
1801cc – 2000cc5%15%
2001cc – 2500cc7%21%
2501cc – 3000cc9%27%
Above 3000cc12%36%

2. Transfer of a used vehicle — Section 231B(2)

Tax = fixed amount × (1 − 10% × full years since first registration); nil after 5 years

Engine capacityFilerNon-filer
Up to 850ccNilNil
851cc – 1000ccRs 5,000Rs 15,000
1001cc – 1300ccRs 7,500Rs 22,500
1301cc – 1600ccRs 12,500Rs 37,500
1601cc – 1800ccRs 18,750Rs 56,250
1801cc – 2000ccRs 25,000Rs 75,000
2001cc – 2500ccRs 37,500Rs 112,500
2501cc – 3000ccRs 50,000Rs 150,000
Above 3000ccRs 62,500Rs 187,500

If a new, locally made car is sold on before it is registered, Section 231B(2A) adds Rs 100,000 (Up to 1000cc), Rs 200,000 (1001cc – 2000cc), Rs 400,000 (Above 2000cc) for filers, tripled for non-filers.

3. Advance tax with your token — Section 234

Engine capacityAnnual: filerAnnual: non-filerLump sum: filerLump sum: non-filer
Up to 1000ccRs 800Rs 1,600Rs 10,000Rs 20,000
1001cc – 1199ccRs 1,500Rs 3,000Rs 18,000Rs 36,000
1200cc – 1299ccRs 1,750Rs 3,500Rs 20,000Rs 40,000
1300cc – 1499ccRs 2,500Rs 5,000Rs 30,000Rs 60,000
1500cc – 1599ccRs 3,750Rs 7,500Rs 45,000Rs 90,000
1600cc – 1999ccRs 4,500Rs 9,000Rs 60,000Rs 120,000
2000cc and aboveRs 10,000Rs 20,000Rs 120,000Rs 240,000

Note the bands for Section 234 are not the same as for Section 231B: a 1300cc car is in the 1001–1300cc band for purchase tax but the 1300–1499cc band for token advance tax, and a 2000cc car is in the top token band. No advance tax is collected with the token once a car has been used in Pakistan for more than ten years.

Examples

Worked examples

New 1300cc car for Rs 60 lakh

A filer pays 1.5% × Rs 6,000,000 = Rs 90,000. A non-filer pays 4.5% = Rs 270,000 — Rs 180,000 more for the same car.

Transferring a 1300cc car registered two and a half years ago

The full filer amount is Rs 7,500. Two full years have passed, so it is reduced by 20% to Rs 6,000. A non-filer buyer pays Rs 22,500 × 80% = Rs 18,000.

Annual token on a 1000cc car

FBR's part is Rs 800 for a filer and Rs 1,600 for a non-filer, added to the provincial token on the same challan. Paying a lifetime lump sum, the FBR part is Rs 10,000 (filer) or Rs 20,000 (non-filer).

Provincial token rates differ across Punjab, Sindh, KP, Balochistan and Islamabad and changed in several 2026-27 provincial budgets; see our vehicle token tax guide and confirm the figure on your Excise department's site. Paying non-filer rates on vehicles, property and bank profit adds up quickly — compare them in the filer vs non-filer guide, or see the property tax calculator if you're buying a home too.

Last reviewed: 8 November 2026 · Applies to: Tax Year 2027 (FBR advance tax)

We apply the 10% yearly reduction for each full year since first registration; confirm the exact figure on your transfer challan. Provincial token tax, registration and transfer fees are not included.

Sources

Estimates for planning only — not tax or religious advice. See our disclaimer, and tell us if you spot an error.

FAQ

Vehicle tax questions

How much tax does a non-filer pay on a new car in 2026-27?
Three times the filer rate. Advance tax on buying or registering a car under Section 231B is 0.5% to 12% of the value for filers depending on engine size, so a non-filer pays 1.5% to 36%. On a Rs 60 lakh 1300cc car that is Rs 270,000 instead of Rs 90,000.
What is the tax on transferring a used car?
Section 231B(2) charges a fixed amount on transfer of ownership: nil up to 850cc, Rs 5,000 for 851–1000cc, Rs 7,500 for 1001–1300cc, rising to Rs 62,500 above 3000cc for filers. It falls by 10% for each year since the car was first registered and stops after five years. Non-filers pay three times as much.
Is the FBR tax the same as token tax?
No. Token tax (motor vehicle tax) is a provincial tax set by Punjab, Sindh, Khyber Pakhtunkhwa, Balochistan and Islamabad, and it is the same for filers and non-filers. When you pay it, the Excise department also collects FBR's advance income tax under Section 234 — that part depends on engine size and your filer status, and it is what this calculator works out.
Can I get the vehicle tax back?
Advance tax collected under Section 231B and Section 234 is adjustable: if you are a filer you claim it in your income tax return against your tax for the year, and any excess can be claimed as a refund. It isn't refundable if you never file.
What is the 'own money' tax under Section 231B(2A)?
If a locally made car is sold on by the person who booked it before it is registered, the Excise department collects an extra fixed tax at registration: Rs 100,000 up to 1000cc, Rs 200,000 for 1001–2000cc and Rs 400,000 above 2000cc for filers, and three times that for non-filers.
Do electric cars pay this tax?
For vehicles without an engine capacity, FBR's rate card sets 3% of the value at purchase and Rs 20,000 on transfer, but only where the value is Rs 5 million or more. Provinces also give large token-tax concessions on EVs; check with your Excise department.
Does a car older than ten years pay advance tax with the token?
No. Section 234(2A) stops the advance income tax on motor cars after ten years of use in Pakistan. Provincial token tax still applies.
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