Motor Vehicle Tax

 

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

Top
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 1000cc1%
Exceeding 1000cc but not more than 1500cc2%
Exceeding 1500cc but not more than 2000cc3%
Exceeding 2000cc4%

Rates of Transfer Fee

Top
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

Top
Engine Capicity

Tokan Tax MVT

Local Vehicles

Income Tax (2018-19) 

Income Tax (2019-20)

Professtional Tax
Filer      Non-FilerFiler       Non-Filer
Motor Cycle at time of Registration 1500----------------200
Motor Cars 1000 CC1500010000100001000020000200
1000 to 1199 CC18001500400015003000200
1200 to 1299 CC18001750500017503500200
1300 CC18002500750025005000200
1301 to 1499 CC60002500750025005000200
1500 CC 600037501200037507500200
1501 to 1599 CC900037501200037507500200
1600 to 1999 CC900045001500045009000200
2000 CC900010000300001000020000200
2001 to 2500 CC1200010000300001000020000200
2500 above1500010000300001000020000200

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 1500ccPKR. 15,000/-
Motor car with engine capacity exceeding 1500cc but not exceeding 2000 cc.PKR. 25,000/-
Motor car with engine capacity exceeding 2000cc but not exceeding 2500 ccPKR. 100,000/-
Motor car with engine capacity exceeding 2500ccPKR. 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

Top
Category Rates
  
Fee for Alteration in a Motor vehicle
Transport Vehicle PKR. 3000/-
Other vehiclesPKR. 1500/-
  
Issuance of duplicate Registration Certificate 
Motorcycles, & CarsPKR. 500/-
HTV, Rickshaws & othersPKR. 1000/-
  
Endorsement of Hire Purchase Agreement 
A Motorcycle, a scooter etcPKR. 150/-
HTVPKR. 4000/-
Others: 
  • Upto 1000cc
PKR. 1200/-
  • Exceeding 1000cc but not more than 1800cc
PKR.2000/-
  • Exceeding 1800cc
PKR.3000/-

Rates of Security Feature Items

Top
Category    Rates
  
Number platesPKR. 1200/-
  
RickshawPKR. 750/-
Motorcars/CommercialPKR. 1200/-
  
MotorcyclesPKR. 530/-
Motorcar, HTV, Rickshaws & othersPKR. 530/-
T.O. FormPKR. 300/-

Rates of With Holding Tax

Top
 With Holding Tax (New Registration)With Holding Tax (Transfer of Ownership) 
Engine Capacity Filer     Non filerFiler    Non Filer
up to 850 CC750015000--
851 to 1000 CC1500030000500010000
1001 to 1300 CC 2500050000750015000
1301 to 1600 CC500001000001250025000
1601 to 1800 CC750001500001875037000
1801 to 2000 CC1000002000002500050000
2001 to 2500 CC15000030000037500750000
2501 to 3000 CC20000040000050000100000
3000 and above25000045000062500125000

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

Top

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 kgPKR. 1000/-
Vehicles with maximum laden capacity exceeding 4060 Kg., but not exceeding 8120PKR. 2200/-
Vehicles with maximum laden capacity exceeding 8120 Kg., but not exceeding 12000 KgPKR. 4000/- 
Vehicles with long trailers or other vehicles with maximum laden capacity exceeding 12000 Kg., but not exceeding 16000 KgPKR. 6000/-
Vehicles with long trailers or other vehicles with maximum laden capacity exceeding 16000 KgPKR. 8000/-
Vehicles drawing other trailers Appropriate rate out of the rates at (a) to (f) above applicable to the vehicle plusPKR. 400/-
Commercial cractor tax Token TaxProfessional TaxIncome Tax
  PKR. 2600/-2007200

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
  • 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 1000ccPKR. 700/-
Exceeding 1000cc but not more than 1300ccPKR. 1200/-
Exceeding 1300cc but not more than 1500ccPKR. 2000/-
Exceeding 1500cc but not more than 2000ccPKR. 3000/-
Exceeding 2000cc but not more than 2500ccPKR. 4000/-
Exceeding 2500ccPKR. 5000/-
  
More than 6 persons 
Non Air ConditionedPKR.180/- per seat
Air ConditionedPKR. 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 hirePKR. 300/- per seat p.a
  

Rates of Income Tax

Top

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 kgPKR. 1,000/-
Vehicles with maximum laden capacity exceeding 4060 Kg., but not exceeding 8120PKR. 2,200/- 
Vehicles with maximum laden capacity exceeding 8120 Kg., but not exceeding 12000 KgPKR. 4,000/- 
Vehicles with long trailers or other vehicles with maximum laden capacity exceeding 12000 Kg but not exceeding 16000 KgPKR. 6,000/-
Vehicles with long trailers or other vehicles with maximum laden capacity exceeding 16000 KgPKR. 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
 FIlerNon-Filer
Goods Transport ( Laden Weight )2.5 Per Kg5 Per Kg
Passenger Transport plying on hirePKR. 500/- per seat per annum

Rebate in Token Tax

Top

A rebate equal to 20% 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

5% special more discount on while paying 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 PeriodAmount of additional fee (PKR.)
 
Motor Cycles / Scooters/ RickshawsExceeding 30 daysPKR. 500/-
Private & Commercial VehiclesExceeding 60 days but not exceeding 180 daysPKR. 2,000/-
 Exceeding 180 daysPKR. 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 days125% of the actual fee
Exceeding 240 days but not exceeding 360 days150% of the actual fee
Exceeding 360 days200% 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

Addtional Fee 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
CC RangeOld Rate Tax RateNew Rate w.e.f  Dated 1-11-18
1300-150070,00015,000
1501-2000150,00025,000
2001-2500200,000100,000
>2500300,000300,000

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