Home Filer tax 2022-23 Filer vs Non-Filer Vehicle Tax 2022-23 (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.
Archived year 2026-27
Worked examples: new car Car (example price) 231B Filer 231B Non-filer 234 Filer 234 Non-filer 800cc (Rs 2,500,000) Rs 10,000 Rs 30,000 Rs 800 Rs 1,600 1000cc (Rs 3,500,000) Rs 20,000 Rs 60,000 Rs 800 Rs 1,600 1300cc (Rs 5,000,000) Rs 25,000 Rs 75,000 Rs 2,500 Rs 5,000 1800cc (Rs 9,000,000) Rs 150,000 Rs 450,000 Rs 4,500 Rs 9,000 2500cc (Rs 16,000,000) Rs 300,000 Rs 900,000 Rs 10,000 Rs 20,000
Advance income tax at registration (231B): Cars Slab Filer Non-filer Up to 850 cc Rs 10,000 Rs 30,000 851 cc to 1,000 cc Rs 20,000 Rs 60,000 1,001 cc to 1,300 cc Rs 25,000 Rs 75,000 1,301 cc to 1,600 cc Rs 50,000 Rs 150,000 1,601 cc to 1,800 cc Rs 150,000 Rs 450,000 1,801 cc to 2,000 cc Rs 200,000 Rs 600,000 2,001 cc to 2,500 cc Rs 300,000 Rs 900,000 2,501 cc to 3,000 cc Rs 400,000 Rs 1,200,000 Above 3,000 cc Rs 500,000 Rs 1,500,000 Above Rs 5,000,000 3% of value —
Advance tax on sale by manufacturer (231B): Cars Slab Filer Non-filer Up to 850 cc Rs 10,000 Rs 30,000 851 cc to 1,000 cc Rs 20,000 Rs 60,000 1,001 cc to 1,300 cc Rs 25,000 Rs 75,000 1,301 cc to 1,600 cc Rs 50,000 Rs 150,000 1,601 cc to 1,800 cc Rs 150,000 Rs 450,000 1,801 cc to 2,000 cc Rs 200,000 Rs 600,000 2,001 cc to 2,500 cc Rs 300,000 Rs 900,000 2,501 cc to 3,000 cc Rs 400,000 Rs 1,200,000 Above 3,000 cc Rs 500,000 Rs 1,500,000 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 (non-AC) Rs 200 per seat 4 seats to 9 seats (air-conditioned) Rs 375 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 (non-AC) Rs 1000 per seat Above 19 seats (air-conditioned) Rs 1500 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
Yearly section 234 tax for a non-filer 0 2.5k 5k 7.5k 10k 2022-23 2023-24 2024-25 2025-26 2026-27 1000cc Non-filer 2022-23: Rs 1,600 1000cc Non-filer 2023-24: Rs 1,600 1000cc Non-filer 2024-25: Rs 1,600 1000cc Non-filer 2025-26: Rs 1,600 1000cc Non-filer 2026-27: Rs 1,600 1300cc Non-filer 2022-23: Rs 5,000 1300cc Non-filer 2023-24: Rs 5,000 1300cc Non-filer 2024-25: Rs 5,000 1300cc Non-filer 2025-26: Rs 5,000 1300cc Non-filer 2026-27: Rs 5,000 1800cc Non-filer 2022-23: Rs 9,000 1800cc Non-filer 2023-24: Rs 9,000 1800cc Non-filer 2024-25: Rs 9,000 1800cc Non-filer 2025-26: Rs 9,000 1800cc Non-filer 2026-27: Rs 9,000 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 (1)