Car Token Tax & Registration 2026-27: All Provinces
Every tax and fee on cars across 5 provinces and territories, side by side.
Punjab
Token tax (annual)
| Slab | Rate |
|---|---|
| 1,001 cc to 1,300 cc | 0.3% of value (min Rs 1,800) |
| 1,301 cc to 1,500 cc | 0.3% of value (min Rs 6,000) |
| 1,501 cc to 2,000 cc | 0.3% of value (min Rs 9,000) |
| 2,001 cc to 2,500 cc | 0.4% of value (min Rs 12,000) |
| Above 2,500 cc | 0.4% of value (min Rs 15,000) |
Lifetime token tax
| Slab | Rate |
|---|---|
| Up to 1,000 cc | Rs 20,000 |
Registration tax
| Slab | Rate |
|---|---|
| Up to 1,000 cc | 1% of value |
| 1,001 cc to 2,000 cc | 2% of value |
| Above 2,000 cc | 4% of value |
Transfer fee
| Slab | Rate |
|---|---|
| Up to 1,000 cc | Rs 4,540 |
| 1,001 cc to 1,800 cc | Rs 9,075 |
| Above 1,800 cc | Rs 18,150 |
Professional tax
| Slab | Rate |
|---|---|
| All | Rs 200 |
Alteration fee
| Slab | Rate |
|---|---|
| All | Rs 1,500 |
Capital value tax (CVT)
| Slab | Rate |
|---|---|
| Above 1,300 cc (under 5 years old) | 1% of value (less 10% per year of age) |
Duplicate registration certificate fee
| Slab | Rate |
|---|---|
| All | Rs 500 |
Hire purchase endorsement fee
| Slab | Rate |
|---|---|
| Up to 1,000 cc | Rs 1,200 |
| 1,001 cc to 1,800 cc | Rs 9,075 |
| Above 1,800 cc | Rs 18,150 |
Late registration fine
| Slab | Rate |
|---|---|
| All | Rs 5,000 |
One-time token charged again on transfer
| Slab | Rate |
|---|---|
| Up to 1,000 cc (under 10 years old) | Rs 20,000 (less 10% per year of age) |
Sindh
Token tax (annual)
| Slab | Rate |
|---|---|
| Up to 1,000 cc | Rs 1,500 |
| 1,001 cc to 1,300 cc | Rs 2,000 |
| 1,301 cc to 1,600 cc | Rs 4,000 |
| 1,601 cc to 2,000 cc | Rs 4,500 |
| 2,001 cc to 2,500 cc | Rs 5,000 |
| Above 2,500 cc | Rs 7,000 |
Lifetime token tax
| Slab | Rate |
|---|---|
| Up to 1,000 cc (5 to 10 years old) | Rs 10,000 |
| Up to 1,000 cc (under 5 years old) | Rs 15,000 |
| Up to 1,000 cc (3 to 5 years old) | Rs 8,000 |
| Up to 1,000 cc (new vehicle) | Rs 20,000 |
Registration fee
| Slab | Rate |
|---|---|
| Up to 1,000 cc | 1% of value |
| 1,001 cc to 1,300 cc | 1.25% of value |
| 1,301 cc to 2,500 cc | 2.25% of value |
| Above 2,500 cc | 5% of value |
Transfer fee
| Slab | Rate |
|---|---|
| Up to 800 cc | Rs 1,600 |
| 801 cc to 1,500 cc | Rs 2,000 |
| 1,501 cc to 2,000 cc | Rs 3,000 |
| 2,001 cc to 3,000 cc | Rs 5,000 |
| Above 3,000 cc | Rs 7,000 |
Luxury tax
| Slab | Rate |
|---|---|
| 1,500 cc to 1,999 cc (imported) | Rs 100,000 |
| 1,500 cc to 1,999 cc (locally assembled) | Rs 25,000 |
| Above 1,999 cc (locally assembled) | Rs 50,000 |
| 2,000 cc to 2,999 cc (imported) | Rs 275,000 |
| Above 2,999 cc (imported) | Rs 450,000 |
Late registration fine
| Slab | Rate |
|---|---|
| 30 days to 60 days | Rs 10,000 |
| 61 days to 90 days | Rs 25,000 |
| 91 days to 120 days | Rs 50,000 |
| 121 days to 150 days | Rs 75,000 |
| 151 days to 180 days | Rs 100,000 |
| Above 180 days | Rs 200,000 |
Khyber Pakhtunkhwa
Token tax (annual)
| Slab | Rate |
|---|---|
| Up to 1,000 cc | Rs 2,000 |
| 1,001 cc to 1,300 cc | Rs 3,000 |
| 1,301 cc to 1,500 cc | Rs 4,000 |
| 1,501 cc to 2,500 cc | Rs 5,000 |
| Above 2,500 cc | Rs 8,000 |
| Above 6 seats | Rs 1500 per seat |
Registration fee
| Slab | Rate |
|---|---|
| Up to 1,300 cc | 1% of value |
| 1,301 cc to 2,500 cc | 2% of value |
| Above 2,500 cc | 4% of value |
Number plate fee
| Slab | Rate |
|---|---|
| All | Rs 1,215 |
Late registration fine
| Slab | Rate |
|---|---|
| Up to 800 cc | Rs 1,000 |
| 801 cc to 1,000 cc | Rs 3,000 |
| 1,001 cc to 1,300 cc | Rs 3,400 |
| 1,301 cc to 2,000 cc | Rs 2,000 |
| Above 2,000 cc | Rs 10,000 |
Balochistan
Token tax (annual)
| Slab | Rate |
|---|---|
| Up to 660 cc | Rs 1,000 |
| 661 cc to 1,000 cc | Rs 1,100 |
| 1,001 cc to 1,500 cc | Rs 1,400 |
| 1,501 cc to 2,000 cc | Rs 1,700 |
| Above 2,000 cc | Rs 2,000 |
Lifetime token tax
| Slab | Rate |
|---|---|
| Up to 660 cc (under 5 years old) | Rs 10,500 |
| Up to 660 cc (5 to 10 years old) | Rs 9,500 |
| Up to 660 cc (over 10 years old) | Rs 8,500 |
| 661 cc to 1,000 cc (under 5 years old) | Rs 12,000 |
| 661 cc to 1,000 cc (5 to 10 years old) | Rs 11,000 |
| 661 cc to 1,000 cc (over 10 years old) | Rs 10,000 |
| 1,001 cc to 1,500 cc (over 10 years old) | Rs 13,000 |
| 1,001 cc to 1,500 cc (5 to 10 years old) | Rs 15,000 |
| 1,001 cc to 1,500 cc (under 5 years old) | Rs 17,000 |
| 1,501 cc to 2,000 cc (5 to 10 years old) | Rs 18,000 |
| 1,501 cc to 2,000 cc (under 5 years old) | Rs 20,000 |
| 1,501 cc to 2,000 cc (over 10 years old) | Rs 16,000 |
| Above 2,000 cc (over 10 years old) | Rs 18,000 |
| Above 2,000 cc (under 5 years old) | Rs 24,000 |
| Above 2,000 cc (5 to 10 years old) | Rs 22,000 |
Registration fee
| Slab | Rate |
|---|---|
| Up to 1,500 cc | 1% of value |
| Above 1,500 cc | 1.25% of value |
Transfer fee
| Slab | Rate |
|---|---|
| All | Rs 1,000 |
Number plate fee
| Slab | Rate |
|---|---|
| All | Rs 2,100 |
Alteration fee
| Slab | Rate |
|---|---|
| All | Rs 1,200 |
Arrival (inter-province) fee
| Slab | Rate |
|---|---|
| All | Rs 500 |
Expired biometric slip fine
| Slab | Rate |
|---|---|
| All | Rs 2,000 |
Duplicate registration book fee
| Slab | Rate |
|---|---|
| All | Rs 1,000 |
File return fee
| Slab | Rate |
|---|---|
| All | Rs 500 |
Hire purchase removal fee
| Slab | Rate |
|---|---|
| All | Rs 1,000 |
Late registration fine
| Slab | Rate |
|---|---|
| All | Rs 1,000 |
NOC fee
| Slab | Rate |
|---|---|
| All | Rs 1,200 |
Re-registration fee
| Slab | Rate |
|---|---|
| All | Rs 3,000 |
Islamabad
Token tax (annual)
| Slab | Rate |
|---|---|
| 1,001 cc to 1,300 cc | 0.25% of value |
| 1,301 cc to 1,500 cc | 0.25% of value |
| 1,501 cc to 2,000 cc | 0.25% of value |
| 2,001 cc to 2,500 cc | 0.35% of value |
| Above 2,500 cc | 0.35% of value |
Lifetime token tax
| Slab | Rate |
|---|---|
| Up to 1,000 cc | Rs 20,000 |
Transfer fee
| Slab | Rate |
|---|---|
| Up to 1,000 cc | Rs 2,750 |
| 1,001 cc to 1,800 cc | Rs 5,500 |
| Above 1,800 cc | Rs 11,000 |
FBR withholding tax
Advance income tax at registration (231B)
| Slab | Filer | Non-filer |
|---|---|---|
| Up to 850 cc | 0.5% of value | 1.5% of value |
| 851 cc to 1,000 cc | 1% of value | 3% of value |
| 1,001 cc to 1,300 cc | 1.5% of value | 4.5% of value |
| 1,301 cc to 1,600 cc | 2% of value | 6% of value |
| 1,601 cc to 1,800 cc | 3% of value | 9% of value |
| 1,801 cc to 2,000 cc | 5% of value | 15% of value |
| 2,001 cc to 2,500 cc | 7% of value | 21% of value |
| 2,501 cc to 3,000 cc | 9% of value | 27% of value |
| Above 3,000 cc | 12% of value | 36% of value |
| Above Rs 5,000,000 | 3% of value | — |
Advance tax on sale by manufacturer (231B)
| Slab | Filer | Non-filer |
|---|---|---|
| Up to 850 cc | 0.5% of value | 1.5% of value |
| 851 cc to 1,000 cc | 1% of value | 3% of value |
| 1,001 cc to 1,300 cc | 1.5% of value | 4.5% of value |
| 1,301 cc to 1,600 cc | 2% of value | 6% of value |
| 1,601 cc to 1,800 cc | 3% of value | 9% of value |
| 1,801 cc to 2,000 cc | 5% of value | 15% of value |
| 2,001 cc to 2,500 cc | 7% of value | 21% of value |
| 2,501 cc to 3,000 cc | 9% of value | 27% of value |
| Above 3,000 cc | 12% of value | 36% of value |
| Above Rs 5,000,000 | 3% of value | — |
Advance tax on sale before registration (231B)
| Slab | Filer | Non-filer |
|---|---|---|
| Up to 1,000 cc | Rs 100,000 | Rs 300,000 |
| 1,001 cc to 2,000 cc | Rs 200,000 | Rs 600,000 |
| Above 2,000 cc | Rs 400,000 | Rs 1,200,000 |
Advance income tax on transfer (231B)
| Slab | Filer | Non-filer |
|---|---|---|
| Up to 850 cc | Nil | Nil |
| 851 cc to 1,000 cc | Rs 5,000 (less 10% per year of age) | Rs 15,000 (less 10% per year of age) |
| 1,001 cc to 1,300 cc | Rs 7,500 (less 10% per year of age) | Rs 22,500 (less 10% per year of age) |
| 1,301 cc to 1,600 cc | Rs 12,500 (less 10% per year of age) | Rs 37,500 (less 10% per year of age) |
| 1,601 cc to 1,800 cc | Rs 18,750 (less 10% per year of age) | Rs 56,250 (less 10% per year of age) |
| 1,801 cc to 2,000 cc | Rs 25,000 (less 10% per year of age) | Rs 75,000 (less 10% per year of age) |
| 2,001 cc to 2,500 cc | Rs 37,500 (less 10% per year of age) | Rs 112,500 (less 10% per year of age) |
| 2,501 cc to 3,000 cc | Rs 50,000 (less 10% per year of age) | Rs 150,000 (less 10% per year of age) |
| Above 3,000 cc | Rs 62,500 (less 10% per year of age) | Rs 187,500 (less 10% per year of age) |
| Above Rs 5,000,000 | Rs 20,000 (less 10% per year of age) | — |
Withholding tax with token (234)
| Slab | Filer | Non-filer |
|---|---|---|
| Up to 1,000 cc | Rs 800 | Rs 1,600 |
| 1,001 cc to 1,199 cc | Rs 1,500 | Rs 3,000 |
| 1,200 cc to 1,299 cc | Rs 1,750 | Rs 3,500 |
| 1,300 cc to 1,499 cc | Rs 2,500 | Rs 5,000 |
| 1,500 cc to 1,599 cc | Rs 3,750 | Rs 7,500 |
| 1,600 cc to 1,999 cc | Rs 4,500 | Rs 9,000 |
| Above 1,999 cc | Rs 10,000 | Rs 20,000 |
Lifetime withholding tax (234)
| Slab | Filer | Non-filer |
|---|---|---|
| Up to 1,000 cc | Rs 10,000 | Rs 20,000 |
| 1,001 cc to 1,199 cc | Rs 18,000 | Rs 36,000 |
| 1,200 cc to 1,299 cc | Rs 20,000 | Rs 40,000 |
| 1,300 cc to 1,499 cc | Rs 30,000 | Rs 60,000 |
| 1,500 cc to 1,599 cc | Rs 45,000 | Rs 90,000 |
| 1,600 cc to 1,999 cc | Rs 60,000 | Rs 120,000 |
| Above 1,999 cc | Rs 120,000 | Rs 240,000 |
Advance tax on leasing (231B)
| Slab | Filer | Non-filer |
|---|---|---|
| All | — | 4% of value |
Sources (15)
- Balochistan Excise - Schedule of Taxes and Fees, Taxes w.e.f. 1st July 2025; Registration & other fees w.e.f. 15 May 2025
- Business Recorder: Vehicles, immovable properties: tax rules set purchase limits (Finance Act 2025, s.114C / Fifteenth Schedule)secondary source
- Business Recorder (9 Mar 2024): FBR slaps 25pc sales tax on 'local' vehicles (SRO 370(I)/2024)secondary source
- PkRevenue: FBR issues 2025-26 withholding tax card for motor vehiclessecondary source
- FBR Withholding Income Tax Rate Card updated up to 30 June 2026 as per Finance Act 2026 (Tax Year 2027)
- Finance Division - Finance Bill 2026 (amends W.P. Motor Vehicles Taxation Act 1958 as applied to ICT, Tables 2-5, w.e.f. 1 Jul 2026)
- Profit - Islamabad raises vehicle transfer fees, introduces EV charges (Apr 2025)secondary source
- KP Excise, Taxation & Narcotics Control Dept - Motor Vehicle Tax (registration fee, late registration fine, number plates)
- The Khyber Pakhtunkhwa Finance Act, 2025, s.4 & Appendix-III (substituted Schedule-II, Motor Vehicles Taxation Act 1958)
- Punjab Excise, Taxation & Narcotics Control Dept - Motor Vehicle Tax (rates page, viewed Sep 2026)
- Provincial Motor Vehicles (Amendment) Act, 2024 (Sindh Act No. I of 2025), s.23-A
- PKRevenue - Sindh notifies new motor vehicle tax rates (Finance Act 2019)secondary source
- Provincial Assembly of Sindh - Questions & Answers (27 May 2024), Q.260 answer by Minister for Excise, Taxation & Narcotics Control
- The Sindh Finance Act, 2024 - amendment of s.3(1) third proviso cl.(ii) Sindh Motor Vehicles Taxation Act 1958
- Excise, Taxation & Narcotics Control Dept Sindh - Motor Vehicle Tax page