Filer vs non-filer: how much more tax do you pay on a new car?
Last updated 26 Oct 2026
A non-filer (someone not on FBR’s Active Taxpayers List) pays three times the advance tax a filer pays when a new car is registered (s.231B): 1.5% instead of 0.5% of the invoice value up to 850cc, and 36% instead of 12% above 3000cc; on an example Rs 3,000,000 1000cc car that is Rs 90,000 instead of Rs 30,000. The s.234 tax collected with token tax is doubled for a non-filer, and motorcycles up to 200cc pay neither.
When a new car is registered, FBR collects advance tax as a share of the invoice value. Someone not on the Active Taxpayers List (ATL) pays three times as much. For a filer it is adjustable against the year’s income tax.
| Engine | Filer | Non-filer |
|---|---|---|
| Up to 850cc | 0.5% | 1.5% |
| 851–1,000cc | 1% | 3% |
| 1,001–1,300cc | 1.5% | 4.5% |
| 1,301–1,600cc | 2% | 6% |
| 1,601–1,800cc | 3% | 9% |
| 1,801–2,000cc | 5% | 15% |
| 2,001–2,500cc | 7% | 21% |
| 2,501–3,000cc | 9% | 27% |
| Over 3,000cc | 12% | 36% |
An electric car (no engine capacity) at Rs 5 million or more pays 3%. The law sets no rate for an electric car under Rs 5 million.
Motorcycles
Sections 231B and 234 leave out vehicles up to 200cc, so on an ordinary motorcycle a filer and a non-filer pay the same.
Every year
Section 234 income tax is collected with the token tax, doubled for a non-filer. With a lifetime token up to 1000cc it is a lump sum of Rs 10,000.
FBR Withholding Tax Rates Card, tax year 2027 (Finance Act 2026). These figures have not yet been reviewed by a tax practitioner and are labelled unverified on the site. Check your ATL status.
Work out the on-road cost · Token tax in Punjab
Questions
How much more advance tax does a non-filer pay on a new car?
Three times the filer rate under s.231B, from 1.5% (instead of 0.5%) of the invoice value up to 850cc to 36% (instead of 12%) above 3000cc, tax year 2027.
Does a non-filer pay more token tax?
No, the provincial token tax is the same. The FBR income tax collected with it (s.234) is doubled for a non-filer on FBR’s card; Punjab Excise’s page shows three times, and we use FBR’s figure.
Do filers and non-filers pay the same on a motorcycle?
Yes, up to 200cc: sections 231B and 234 leave out vehicles up to 200cc.
Can a filer get the advance tax back?
It is adjustable: a filer can count it against the year’s income tax in the return.
Sources
- FBR Withholding Tax Rates Card, tax year 2027 (Finance Act 2026)
- FBR: Active Taxpayers List (ATL) online check
Last checked 26 Oct 2026 · Sources and method