Filer vs Non-Filer Vehicle Tax 2026-27 (Sections 231B & 234)

FBR advance income tax that provincial Excise collects at registration, on transfer and with every token. Rates are higher for people not on the Active Taxpayer List.

Worked examples: new car

Car (example price)	231B Filer	231B Non-filer	234 Filer	234 Non-filer
800cc (Rs 2,500,000)	Rs 12,500	Rs 37,500	Rs 800	Rs 1,600
1000cc (Rs 3,500,000)	Rs 35,000	Rs 105,000	Rs 800	Rs 1,600
1300cc (Rs 5,000,000)	Rs 75,000	Rs 225,000	Rs 2,500	Rs 5,000
1800cc (Rs 9,000,000)	Rs 270,000	Rs 810,000	Rs 4,500	Rs 9,000
2500cc (Rs 16,000,000)	Rs 1,120,000	Rs 3,360,000	Rs 10,000	Rs 20,000

Advance income tax at registration (231B): Cars

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): Cars

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): Cars

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): Cars

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): Cars

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

Withholding tax with token (234): Buses

Slab	Rate
4 seats to 9 seats (air-conditioned)	Rs 375 per seat
4 seats to 9 seats (non-AC)	Rs 200 per seat
10 seats to 19 seats (air-conditioned)	Rs 750 per seat
10 seats to 19 seats (non-AC)	Rs 500 per seat
Above 19 seats (air-conditioned)	Rs 1500 per seat
Above 19 seats (non-AC)	Rs 1000 per seat

Withholding tax with token (234): Goods vehicles

Slab	Rate
Up to 8,120 kg	Rs 2.5 per kg
Above 8,120 kg	Rs 1,200

Lifetime withholding tax (234): Cars

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): Cars

Slab	Filer	Non-filer
All	—	4% of value

Other federal measures

Finance Act 2025 s.114C: application by an 'ineligible person' for booking, purchase or registration of a motor vehicle with value > PKR 7 million (invoice value, or customs import value incl. all taxes) shall not be accepted. Per FBR explanation (Business Recorder 5 Aug 2025) section comes into force on a date to be notified by Federal Government - enforcement date not confirmed. Not a tax rate. Source
Sales tax 25% on locally manufactured/assembled vehicles of 1400cc and above AND invoice price >= Rs 4 million (excl. ST); also locally made double-cabin 4x4 pickups. Per SRO 370(I)/2024 amending SRO 297(I)/2023 (effective ~Mar 2024). Others: standard 18%. Assumed continuing unless changed. Source
1% sales tax on locally manufactured EVs continued (budget 2026-27 per Profit report; budget-day report, verify against Finance Act 2026). Source
Imported CBU EVs above PKR 30m: FED 40% (budget 2026-27 report; low confidence). Source
Imported CBU EVs: FED 30% for PKR 20-30m; 0% up to PKR 20m (budget 2026-27 report; sources differ on thresholds - PakWheels cites USD 75k/110k bands). Source
After HEV concession expired 30 June 2026, locally assembled hybrids reverted to regular rate (25% if >=1400cc or value > Rs 4m) - applied July to 12 Sep 2026. Source
From 13 Sep 2026 (SRO 1525(I)/2026 amending SRO 297(I)/2023): GST on locally manufactured HEVs up to 2000cc reduced from 25% to 18%. Source

1000cc Non-filer
1300cc Non-filer
1800cc Non-filer

Earlier years

Common questions

How do I check if I am on the Active Taxpayer List?

Use the ATL search on the FBR website, or SMS "ATL (space) CNIC number" to 9966. The list is refreshed every year on 1 March.

Can I claim the withholding tax back?

Tax collected under sections 231B and 234 is adjustable: you deduct it from your liability in the annual income tax return. Keep the Excise receipt as proof.

Sources (7)