Vehicle Registration & Transfer Tax Calculator
One-time advance income tax collected when a vehicle is registered for the first time or transferred to a new owner. Engine capacity decides the rate, and non-filers pay three times more.
Your vehicle
Transaction type
Invoice value for a new vehicle, or assessed value for a transfer.
Applicable slab: 1001 – 1300cc
Section 231B is a federal rate and does not vary by province. Your province determines separate excise charges (registration fee, token tax, number plate) which are not included in this figure.
As a Filer (on ATL)
Rs 60,000
1.5% of vehicle value
As a Non-Filer
Rs 180,000
4.5% of vehicle value
Extra tax you pay as a non-filer
Rs 120,000
Based on a Rs 4,000,000 vehicle in the 1001 – 1300cc slab.
Full rate table (Section 231B)
Percentage of vehicle value, by engine capacity. Edit these in taxRates.ts when slabs change.
Up to 850cc
- Filer
- 0.5%
- Non-Filer
- 1.5%
851 – 1000cc
- Filer
- 1%
- Non-Filer
- 3%
1001 – 1300cc
- Filer
- 1.5%
- Non-Filer
- 4.5%
1301 – 1600cc
- Filer
- 2%
- Non-Filer
- 6%
1601 – 1800cc
- Filer
- 3%
- Non-Filer
- 9%
1801 – 2000cc
- Filer
- 5%
- Non-Filer
- 15%
2001 – 2500cc
- Filer
- 7%
- Non-Filer
- 21%
2501 – 3000cc
- Filer
- 9%
- Non-Filer
- 27%
Above 3000cc
- Filer
- 12%
- Non-Filer
- 36%
| Engine capacity | Filer | Non-Filer |
|---|---|---|
| Up to 850cc | 0.5% | 1.5% |
| 851 – 1000cc | 1% | 3% |
| 1001 – 1300cc | 1.5% | 4.5% |
| 1301 – 1600cc | 2% | 6% |
| 1601 – 1800cc | 3% | 9% |
| 1801 – 2000cc | 5% | 15% |
| 2001 – 2500cc | 7% | 21% |
| 2501 – 3000cc | 9% | 27% |
| Above 3000cc | 12% | 36% |
What is this tax, and who pays it?
What it is. Advance income tax under Section 231B(1) on first registration and 231B(3) on transfer of ownership, collected by the excise and taxation department before your file is processed.
Who pays it. The person in whose name the vehicle is being registered or transferred.
How much more non-filers pay. Exactly three times the filer rate at every engine size — from 1.5% instead of 0.5% on an 850cc car to 36% instead of 12% above 3000cc.
Frequently asked questions
What is Section 231B?
Section 231B is advance tax collected at the time a motor vehicle is registered for the first time or transferred to a new owner. It is charged as a percentage of the vehicle's value and depends on engine capacity.
How much more does a non-filer pay on a car?
Three times as much. A filer registering a 1300cc car pays 1.5% of its value; a non-filer pays 4.5%. On a Rs. 4,000,000 car that is Rs. 60,000 versus Rs. 180,000.
Do provinces charge different rates?
Section 231B is a federal income tax rate and is the same across Punjab, Sindh, KPK, Balochistan and Islamabad. What differs by province is the separate provincial registration fee, token tax and professional charges collected by the excise department.
Is this the same as annual token tax?
No. 231B is a one-time tax at registration or transfer. The recurring yearly amount is Section 234 annual motor vehicle tax — use the separate calculator for that.
Related calculators
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.