Annual Motor Vehicle Tax Calculator

The advance income tax you pay every year with your vehicle token. It is a flat rupee amount set by engine capacity — and non-filers pay exactly double.

Not the same as registration tax. This is the recurring yearly Section 234 tax. The one-time tax paid when a car is registered or transferred is Section 231B — use the vehicle registration calculator for that.

Your vehicle

Engine capacity

Applicable slab: 1300 – 1499cc

As a Filer (on ATL)

Rs 2,500

Flat annual amount collected with your token.

As a Non-Filer

Rs 5,000

Double the filer amount, every single year.

Extra tax you pay as a non-filer

Rs 2,500

Based on a 1,300cc vehicle. Over 5 years a non-filer pays Rs 12,500 extra on this tax alone.

Full rate table (Section 234)

Fixed annual amount in rupees.

Up to 1000cc

Filer: Rs 800
Non-Filer: Rs 1,600

1001 – 1199cc

Filer: Rs 1,500
Non-Filer: Rs 3,000

1200 – 1299cc

Filer: Rs 1,750
Non-Filer: Rs 3,500

1300 – 1499cc

Filer: Rs 2,500
Non-Filer: Rs 5,000

1500 – 1599cc

Filer: Rs 3,750
Non-Filer: Rs 7,500

1600 – 1999cc

Filer: Rs 4,500
Non-Filer: Rs 9,000

2000cc & above

Filer: Rs 10,000
Non-Filer: Rs 20,000

Engine capacity	Filer	Non-Filer
Up to 1000cc	Rs 800	Rs 1,600
1001 – 1199cc	Rs 1,500	Rs 3,000
1200 – 1299cc	Rs 1,750	Rs 3,500
1300 – 1499cc	Rs 2,500	Rs 5,000
1500 – 1599cc	Rs 3,750	Rs 7,500
1600 – 1999cc	Rs 4,500	Rs 9,000
2000cc & above	Rs 10,000	Rs 20,000

What is this tax, and who pays it?

What it is. An annual advance income tax on owning a motor vehicle, collected by the excise department at token time.

Who pays it. The registered owner of the vehicle, every year.

How much more non-filers pay. 100% more — the non-filer figure is twice the filer figure at every engine size.

Frequently asked questions

What is Section 234?

Section 234 is annual advance income tax on motor vehicles, collected along with the yearly token tax by the provincial excise department. It is a fixed rupee amount based on engine capacity.

How is this different from Section 231B?

231B is a one-time percentage of vehicle value paid at registration or transfer. Section 234 is a fixed amount you pay every year for as long as you own the vehicle. People frequently confuse the two.

Do non-filers pay double?

Yes. At every engine capacity the non-filer amount under Section 234 is exactly twice the filer amount.

Is token tax the same thing?

No. Token tax is a provincial motor vehicle tax. Section 234 income tax is collected at the same time and appears on the same challan, which is why they feel like one payment.

Related calculators

Vehicle Registration Tax (231B)

The one-time tax at registration or transfer.

Yearly non-filer cost

Add this to everything else you pay.

Rates sourced from FBR's Finance Act 2025 and Finance Act 2026. Tax law can change — always verify current rates at fbr.gov.pk before relying on this for a real transaction. Last updated 1 July 2026.