✓ Updated for FY 2026-27 · After Punjab Budget

Motor Vehicle Tax in Punjab 2026-27: Complete Rate Tables

Motor vehicle tax in Punjab covers everything you pay to register, transfer, and keep a vehicle on the road — from the one-time registration fee to the annual token tax. The Excise, Taxation and Narcotics Control Department collects these levies under the Motor Vehicle Ordinance 1965 and the Motor Vehicle Tax Act 1958, and the rates below reflect the current fiscal year.

The official schedules are scattered and, frankly, hard to read. Therefore, we have reorganized every rate into clear tables, added a short explanation above each one, and highlighted what changed this year. Bookmark this page — we re-verify every figure at the start of each fiscal year and whenever a new notification appears.

Independent guide: this is not a government website. Rates are compiled from the Excise Department's published schedules. Before making a payment, confirm the current figure on the official Excise portal or via the official e-Pay tax calculator.

10% RebatePay the full year's token tax by 31 August and save 10%

95% Off for EVsElectric vehicles get 95% exemption on registration fee and motor vehicle tax

0.3% – 0.4%New invoice-based token tax for cars above 1000cc (FY 2026-27)

1% CVTCapital Value Tax on vehicles above 1300cc, up to 6 years old

Registration Fee Transfer Fee Token Tax (Cars) Other Fees Smart Card CVT Withholding Tax Commercial Vehicles Rebate & Penalties FAQs

One-Time · At PurchaseNew Registration Fee

Registration fee is the first tax every vehicle pays in Punjab. Motorcycles pay a fixed amount based on engine size, while cars pay a percentage of the vehicle's value — so the bigger the engine, the bigger the bill.

Vehicle Category	Registration Fee
Motorcycles & Scooters
Up to 70cc	PKR 1,000
71 – 100cc	PKR 1,500
101 – 125cc	PKR 2,000
126 – 150cc	PKR 2,500
Above 150cc	2% of vehicle value
Cars & Other Private Vehicles
Up to 1000cc	1% of vehicle value
1001 – 2000cc	2% of vehicle value
Above 2000cc	4% of vehicle value
Commercial & Special Purpose
Tractors, trucks, buses, rickshaws, taxis	1% of vehicle value
Combined harvesters, rigs, fork lifters, road rollers, excavators, sewerage plants	PKR 300 each

⚡ Electric vehicles: Punjab exempts 95% of the registration fee and 95% of the motor vehicle tax for EVs — one of the strongest EV incentives in Pakistan right now.

One-Time · At Ownership ChangeTransfer of Ownership Fee

Buying a used vehicle? The transfer fee is paid when ownership officially moves to your name at the Excise office. Skipping this step — the classic "open letter" shortcut — leaves the record in the old owner's name, so always budget for it.

Vehicle Category	Transfer Fee
Motorcycle / Scooter	PKR 910
Cars up to 1000cc	PKR 4,540
Cars 1001 – 1800cc	PKR 9,075
Cars above 1800cc	PKR 18,150
Heavy Transport Vehicle (HTV)	PKR 9,075

📌 Lifetime-token vehicles transferred within 10 years: if a motorcycle changes hands within ten years of registration, PKR 1,500 lifetime token applies again — reduced by 10% for each financial year that has passed. The same rule applies to cars up to 1000cc, calculated on PKR 20,000.

Annual · The Big OneToken Tax for Motor Cars (FY 2026-27)

Token tax is the annual road tax every vehicle owner in Punjab knows. The system changed recently: cars above 1000cc now pay a percentage of the invoice price instead of the old fixed slabs — and that percentage increased this fiscal year. Motorcycles and cars up to 1000cc pay a one-time lifetime token instead.

Engine Capacity	Token Tax FY 2026-27	Token Tax FY 2025-26	Income Tax (Filer)	Income Tax (Non-Filer)	Professional Tax
Motorcycle (at registration)	PKR 1,500 lifetime	PKR 1,500 lifetime	—	—	PKR 200
Cars up to 1000cc	PKR 20,000 lifetime	PKR 20,000 lifetime	PKR 10,000	PKR 30,000	PKR 200
1001 – 1199cc	0.3% of invoice price	0.2% of invoice price	PKR 1,500	PKR 4,500	PKR 200
1200 – 1299cc	0.3% of invoice price	0.2% of invoice price	PKR 1,750	PKR 5,250	PKR 200
1300cc	0.3% of invoice price	0.2% of invoice price	PKR 2,500	PKR 7,500	PKR 200
1301 – 1499cc	0.3% of invoice price	0.2% of invoice price	PKR 2,500	PKR 7,500	PKR 200
1500 – 1599cc	0.3% of invoice price	0.2% of invoice price	PKR 3,750	PKR 11,250	PKR 200
1600 – 1999cc	0.3% of invoice price	0.2% of invoice price	PKR 4,500	PKR 13,500	PKR 200
2000cc	0.3% of invoice price	0.2% of invoice price	PKR 10,000	PKR 30,000	PKR 200
2001 – 2500cc	0.4% of invoice price	0.3% of invoice price	PKR 10,000	PKR 30,000	PKR 200
Above 2500cc	0.4% of invoice price	0.3% of invoice price	PKR 10,000	PKR 30,000	PKR 200

💡 Example: a 1300cc car with an invoice price of PKR 5,000,000 owes 0.3% = PKR 15,000 token tax for FY 2026-27 — plus income tax (PKR 2,500 for filers) and PKR 200 professional tax. Filers pay one-third of what non-filers pay in income tax, so keeping your filer status active saves real money every single year.

As NeededOther Post-Registration Fees

These are the smaller fees you meet after registration — altering a vehicle, replacing a lost registration certificate, or recording a bank's hire-purchase agreement (HPA) when a vehicle is financed.

Transaction	Category	Fee
Alteration in a motor vehicle	Transport vehicle	PKR 3,000
Alteration in a motor vehicle	Other vehicles	PKR 1,500
Duplicate registration certificate	Motorcycles & cars	PKR 500
Duplicate registration certificate	HTV, rickshaws & others	PKR 1,000
Endorsement of Hire-Purchase Agreement	Motorcycle / scooter	PKR 150
	Cars up to 1000cc	PKR 1,200
	Cars 1001 – 1800cc	PKR 9,075
	Cars above 1800cc	PKR 1,850
	HTV	PKR 9,075

Security ItemsSmart Card & Number Plates

Punjab has moved from the old registration book to a chip-based e-registration card. The smart card fee applies at new registration and transfer, and number plates are charged under the department's current schedule.

Item	Category	Fee
Data-embedded Smart Card	Motorcycles	PKR 1,300
Data-embedded Smart Card	Cars, HTV, rickshaws & others	PKR 1,300
Security-featured number plates	All categories	Per current departmental schedule

Vehicles Above 1300ccCapital Value Tax (CVT)

CVT is the tax most buyers of larger cars forget to budget for. Introduced from 1 July 2022, it applies on every transfer — and at new registration if it was never paid. Five quick rules cover the whole thing:

Rule	Detail
Who pays	All vehicle categories with engine capacity above 1300cc
Rate	1% of the vehicle's value
Depreciation	The vehicle's value drops 10% per year for CVT calculation
Duration	5 years, counted from 1 July of the financial year preceding registration
Expiry	After 6 years, CVT liability becomes zero

📌 Practical effect: a 5-year-old 1600cc car still carries CVT at transfer, but a 7-year-old one does not. When comparing two used cars around the 6-year mark, this single rule can change the real cost of the deal.

Federal · Section 231BWithholding Tax on Registration

Withholding tax (WHT) is a federal income tax collected once, at new registration of locally manufactured vehicles. Since 1 July 2024 it is value-based, and the filer / non-filer gap is enormous — non-filers pay three times the rate at every engine size.

Engine Capacity	Filer from 1 July 2024	Non-Filer from 1 July 2024
Up to 850cc	0.5% of value	1.5% of value
851 – 1000cc	1% of value	3% of value
1001 – 1300cc	1.5% of value	4.5% of value
1301 – 1600cc	2% of value	6% of value
1601 – 1800cc	3% of value	9% of value
1801 – 2000cc	5% of value	15% of value
2001 – 2500cc	7% of value	21% of value
2501 – 3000cc	9% of value	27% of value
Above 3000cc	12% of value	36% of value

Passenger Vehicles (by seating capacity)

Passenger transport vehicles pay a flat WHT by seat count instead — once at registration and again at each ownership transfer. The rate reduces by 10% per year from first registration in Pakistan.

Seating Capacity	New Registration (Filer)	New Registration (Non-Filer)	Transfer (Filer)	Transfer (Non-Filer)
4 – 9 persons	PKR 500	PKR 1,000	PKR 1,000	PKR 2,000
10 – 19 persons	PKR 1,500	PKR 3,000	PKR 2,000	PKR 4,000
20 persons or more	PKR 2,500	PKR 5,000	PKR 4,000	PKR 8,000

Section 231B(2A) — Additional WHT

A separate slab under sub-section (2A) of Section 231B (inserted by the Finance Act 2021) applies in specific cases, with these fixed amounts:

Engine Capacity	Filer	Non-Filer
Up to 1000cc	PKR 100,000	PKR 300,000
1001 – 2000cc	PKR 200,000	PKR 600,000
2001cc and above	PKR 400,000	PKR 1,200,000

Annual · Business VehiclesToken Tax on Commercial Goods Vehicles

Goods vehicles pay annual token tax by laden weight — the heavier the permitted load, the higher the tax. Trailers add a small supplement on top.

Maximum Laden Capacity	Annual Tax
Up to 4,060 kg (including delivery vans)	PKR 1,000
4,061 – 8,120 kg	PKR 2,200
8,121 – 12,000 kg	PKR 4,000
12,001 – 16,000 kg (incl. long trailers)	PKR 6,000
Above 16,000 kg (incl. long trailers)	PKR 8,000
Vehicles drawing other trailers	Applicable rate above + PKR 400
Commercial tractor	PKR 2,600 token + PKR 200 professional + PKR 7,200 income tax

Annual · Passenger TransportMotor Tax on Commercial Passenger Vehicles

Taxis, rickshaws, vans, and buses that carry passengers for hire follow their own schedule — some pay per seat, and rickshaws enjoy a one-time lump sum.

Vehicle Type	Rate
Motor cab / motorcycle rickshaws (up to 3 or 6 seats)	PKR 3,000 lump sum (once)
Vehicles for hire, 60%+ of route within a Corporation / Municipality / Cantonment	PKR 140 per seat
7+ seats plying for hire within municipal limits — Non-AC	PKR 180 per seat / year
7+ seats plying for hire within municipal limits — AC	PKR 300 per seat / year

Motor Cabs (up to 6 seats) — by Engine Size

Engine Capacity	Annual Tax
Up to 1000cc	PKR 700
1001 – 1300cc	PKR 1,200
1301 – 1500cc	PKR 2,000
1501 – 2000cc	PKR 3,000
2001 – 2500cc	PKR 4,000
Above 2500cc	PKR 5,000

Seating capacity excludes the driver and conductor seats. Private vehicles with more than 6 seats: buses and station wagons not plying for hire pay PKR 300 per seat per year; other such vehicles pay PKR 2,500 per seat per year.

Annual · FederalIncome Tax on Commercial Vehicles

Commercial vehicles also pay annual income tax alongside token tax — goods transport by weight, passenger transport by seat.

Category	Filer	Non-Filer
Goods transport (per kg of laden weight)	PKR 2.5 / kg	PKR 7.5 / kg
Passenger transport plying for hire	PKR 500 per seat per year

Save Money · Avoid PenaltiesToken Tax Rebate & Late-Registration Fees

Two dates decide whether you save or pay extra. Pay early and Punjab rewards you; register late and the meter starts running.

💰 10% rebate: pay the entire year's token tax on or before 31 August of the financial year and the department cuts 10% off the bill. On a PKR 15,000 token bill, that is PKR 1,500 saved for simply paying two months early through e-Pay or your bank.

Additional Fee for Late Registration

If a vehicle is not registered within the prescribed period after import, sale, or clearance from customs or the local manufacturer, an additional fee applies:

Category	Default Period	Additional Fee
Motorcycles / scooters / rickshaws	Exceeding 30 days	PKR 500
Private & commercial vehicles	61 – 180 days	PKR 2,000
Private & commercial vehicles	Exceeding 180 days	PKR 5,000

Agricultural Tractors — Enhanced Late Fee

Delay	Enhanced Rate
181 – 240 days	125% of the actual fee
241 – 360 days	150% of the actual fee
Beyond 360 days	200% of the actual fee

Exemptions and clarifications: government-owned vehicles are exempt from the additional fee; for bulk-imported vehicles, the dealer's date of sale counts; for transport vehicles, the fitness certificate date starts the clock.

Quick AnswersFrequently Asked Questions

How much is token tax in Punjab for 2026-27?

Cars above 1000cc pay 0.3% of the invoice price (0.4% above 2000cc) as annual token tax in FY 2026-27. Cars up to 1000cc pay a one-time lifetime token of PKR 20,000, while motorcycles pay PKR 1,500 lifetime at registration.

What is the last date for the token tax rebate in Punjab?

Pay the full year's token tax on or before 31 August of the financial year to receive a 10% rebate. After the rebate window closes, the full amount applies, so early payment through e-Pay Punjab is the cheapest option.

Do electric vehicles pay registration fee in Punjab?

Almost none. Punjab exempts 95% of both the registration fee and the motor vehicle tax for electric vehicles. An EV therefore pays only 5% of the normal amounts, which makes it the most tax-efficient vehicle class in the province.

What is CVT on vehicles and who pays it?

Capital Value Tax applies to vehicles above 1300cc at 1% of the vehicle's value, on every transfer and at new registration if unpaid. The value depreciates 10% yearly, and after six years from registration the CVT liability becomes zero.

How much extra do non-filers pay on vehicle taxes?

Roughly three times more. At registration, a non-filer pays triple the withholding tax at every engine size — for example, 6% instead of 2% on a 1500cc car. The annual income tax collected with token tax is also three times higher.

Where can I pay motor vehicle tax in Punjab?

The easiest route is the e-Pay Punjab app or portal, which generates a PSID you can pay through banking apps, ATMs, or branches. Alternatively, you can pay at your district Excise and Taxation office.

Sources & verification: compiled from the Excise, Taxation & Narcotics Control Department's published Motor Vehicle Tax schedule and related notifications under the Motor Vehicle Ordinance 1965, Motor Vehicle Tax Act 1958, and Income Tax Ordinance 2001 (s.231B). Rates can change during the fiscal year — always confirm the final figure on the official Excise portal or the e-Pay tax calculator before paying. Last verified: July 2026.

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