Filer vs Non-Filer Vehicle Tax 2023-24 (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 year2026-27
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 960,000 | Rs 2,880,000 | 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 | 6% of value | 18% of value |
| 2,501 cc to 3,000 cc | 8% of value | 24% of value |
| Above 3,000 cc | 10% of value | 30% 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 | 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 | 6% of value | 18% of value |
| 2,501 cc to 3,000 cc | 8% of value | 24% of value |
| Above 3,000 cc | 10% of value | 30% 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 (non-AC) | Rs 200 per seat |
| 4 seats to 9 seats (air-conditioned) | Rs 375 per seat |
| 10 seats to 19 seats (non-AC) | Rs 500 per seat |
| 10 seats to 19 seats (air-conditioned) | Rs 750 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 |
Other federal measures
- 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
- 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.