Filer vs Non-Filer Vehicle Tax 2024-25 (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.
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)
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 (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
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.