FBR withholding tax on vehicles
FBR collects advance income tax when a vehicle is registered, transferred or sold before registration, and every year with the token tax. Rates below are from FBR’s Withholding Tax Rates Card for tax year 2027; not yet reviewed by a tax practitioner.
At first registration: s.231B(1)
Share of the invoice value including duties and taxes. Motorcycles up to 200cc: none.
| Engine | Filer (ATL) | 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% |
| 3,001cc and above | 12% | 36% |
On transfer: s.231B(2)
10% less for each year since first registration in Pakistan.
| Engine | Filer (ATL) | Non-filer |
|---|---|---|
| Up to 850cc | Nil | Nil |
| 851–1,000cc | Rs 5,000 | Rs 15,000 |
| 1,001–1,300cc | Rs 7,500 | Rs 22,500 |
| 1,301–1,600cc | Rs 12,500 | Rs 37,500 |
| 1,601–1,800cc | Rs 18,750 | Rs 56,250 |
| 1,801–2,000cc | Rs 25,000 | Rs 75,000 |
| 2,001–2,500cc | Rs 37,500 | Rs 112,500 |
| 2,501–3,000cc | Rs 50,000 | Rs 150,000 |
| 3,001cc and above | Rs 62,500 | Rs 187,500 |
Sale before registration: s.231B(2A)
| Engine | Filer (ATL) | Non-filer |
|---|---|---|
| Up to 1,000cc | Rs 100,000 | Rs 300,000 |
| 1,001–2,000cc | Rs 200,000 | Rs 600,000 |
| 2,001cc and above | Rs 400,000 | Rs 1,200,000 |
With token tax, yearly: s.234
| Engine | Filer (ATL) | Non-filer |
|---|---|---|
| Up to 1,000cc | Rs 800 | Rs 1,600 |
| 1,001–1,199cc | Rs 1,500 | Rs 3,000 |
| 1,200–1,299cc | Rs 1,750 | Rs 3,500 |
| 1,300–1,499cc | Rs 2,500 | Rs 5,000 |
| 1,500–1,599cc | Rs 3,750 | Rs 7,500 |
| 1,600–1,999cc | Rs 4,500 | Rs 9,000 |
| 2,000cc and above | Rs 10,000 | Rs 20,000 |
Where token tax is paid as a lump sum
| Engine | Filer (ATL) | Non-filer |
|---|---|---|
| Up to 1,000cc | Rs 10,000 | Rs 20,000 |
| 1,001–1,199cc | Rs 18,000 | Rs 36,000 |
| 1,200–1,299cc | Rs 20,000 | Rs 40,000 |
| 1,300–1,499cc | Rs 30,000 | Rs 60,000 |
| 1,500–1,599cc | Rs 45,000 | Rs 90,000 |
| 1,600–1,999cc | Rs 60,000 | Rs 120,000 |
| 2,000cc and above | Rs 120,000 | Rs 240,000 |
Non-filer multiplier on s.234
FBR’s card shows twice the filer amount for a non-filer; Punjab Excise’s page shows three times. We use FBR’s figure. Read 26 Oct 2026Questions
Is the advance tax on a new car refundable?
It is adjustable: a filer can claim it against their income tax for the year in their return.
What is s.231B(2A)?
Tax on selling a vehicle before its first registration, aimed at “own money” resale. It is collected at registration from the buyer named on the sale.
How much more does a non-filer pay?
Three times the filer rate under s.231B and twice under s.234, per the Tenth Schedule.