Token tax is an annual vehicle tax collected by the Excise and Taxation Department under the motor vehicle ordinance,1965.In Punjab ,Pakistan ,vehicle owners can now calculate and pay their token tax online using service like epay Punjab.the tax amount depends on engine capacity ,vehicle type ,and whether owner is a filer or non filer.
For 2024 -2025 ,token tax rates have been updated for private and commercial vehicles ,including motorcycle,cars ,and motors cabs.online payment has made the process easier,reducing the need to visit Excise offices.
Online Token Tax Calculator for Motor Vehicles
Types of Taxes & Fees
Rate of new registration
| Category | Rate |
| Motorcycle / Scooter: | |
| • Up to 70 cc | PKR 1,000 |
| • 71 to 100 cc | PKR 1,500 |
| • 101 to 125 cc | PKR 2,000 |
| • 126 to 150 cc | PKR 2,500 |
| • Above 150 cc | 2% of the value of the vehicle |
| Tractors, Trucks, Buses, Rickshaws and Taxies | 1% of the value of the vehicle |
| Combined Harvesters, Rigs, Fork Lifters, Road Rollers, Excavators, Sewerage Cleaning Plants | PKR 300 each |
| Others: | |
| • Not exceeding 1000cc | 1% |
| • Exceeding 1000cc but not more than 2000cc | 2% |
| • Exceeding 2000cc | 4% |
Rates of Transfer Fee
| Category | Rate |
| Motorcycle / Scooter | PKR 550/- |
| Heavy Transport Vehicle [HTV] | PKR 5,500/- |
| Others: | |
| • Not exceeding 1000cc | PKR 2,750/- |
| • Exceeding 1000cc but not more than 1800cc | PKR 5,500/- |
| • Exceeding 1800cc | PKR 11,000/- |
Life Time Token at the time of transfer
If motorcycle is transferred within ten years of such registration,an amount of Rs.1500/- with a rebate equal to 10% for each financial year,shall be charged.
If engine power up to 1000cc,is transferred within ten years of such registration,an amount of Rs.20,000/- with a rebate equal to 10% for each financial year,shall be charged.
Rates of Token tax, Income Tax, Professional Tax for Motor Car
| Engine Capacity | Token Tax MVT 2024-25 | Token Tax MVT 2023-24 | Income Tax (Filer) | Income Tax (Non-Filer) | Professional Tax |
| Motor Cycle (at registration) | Rs. 1,500 | Rs. 1,500 | —- | —- | Rs. 200 |
| Motor Cars 1000 CC | Rs. 20,000 | Rs. 15,000 | Rs. 10,000 | Rs. 30,000 | Rs. 200 |
| 1001 to 1199 CC | Rs. 1,800 | Rs. 1,800 | Rs. 1,500 | Rs. 4,500 | Rs. 200 |
| 1200 to 1299 CC | Rs. 1,800 | Rs. 1,800 | Rs. 1,750 | Rs. 5,250 | Rs. 200 |
| 1300 CC | Rs. 1,800 | Rs. 1,800 | Rs. 2,500 | Rs. 7,500 | Rs. 200 |
| 1301 to 1499 CC | 0.2% of Invoice Price | Rs. 6,000 | Rs. 2,500 | Rs. 7,500 | Rs. 200 |
| 1500 CC | 0.2% of Invoice Price | Rs. 6,000 | Rs. 3,750 | Rs. 11,250 | Rs. 200 |
| 1501 to 1599 CC | 0.2% of Invoice Price | Rs. 9,000 | Rs. 3,750 | Rs. 11,250 | Rs. 200 |
| 1600 to 1999 CC | 0.2% of Invoice Price | Rs. 9,000 | Rs. 4,500 | Rs. 13,500 | Rs. 200 |
| 2000 CC | 0.2% of Invoice Price | Rs. 9,000 | Rs. 10,000 | Rs. 30,000 | Rs. 200 |
| 2001 to 2500 CC | 0.3% of Invoice Price | Rs. 12,000 | Rs. 10,000 | Rs. 30,000 | Rs. 200 |
| 2500 CC above | 0.3% of Invoice Price | Rs. 15,000 | Rs. 10,000 | Rs. 30,000 | Rs. 200 |
Rates of Other Post transaction
| Category | Rates |
| Fee for Alteration in a Motor Vehicle | |
| Transport Vehicle | PKR. 3000/- |
| Other Vehicles | PKR. 1500/- |
| Issuance of Duplicate Registration Certificate | |
| Motorcycles & Cars | PKR. 500/- |
| HTV, Rickshaws & Others | PKR. 1000/- |
| Endorsement of Hire Purchase Agreement | |
| A Motorcycle, a Scooter etc | PKR. 150/- |
| HTV | PKR. 4000/- |
| Others: | |
| ▪ Up to 1000cc | PKR. 1200/- |
| ▪ Exceeding 1000cc but not more than 1800cc | PKR. 2000/- |
| ▪ Exceeding 1800cc | PKR. 3000/- |
Rates of Security Feature Items
| Category | Rates |
| Number Plates | |
| Motorcycles, Rickshaws | |
| Motorcars / Commercial | |
| Data Embedded Card (Smart Card) | |
| Motorcycles | PKR. 1300/- |
| Motorcar, HTV, Rickshaws & others | PKR. 1300/- |
Capital Value Tax (CVT) applies on (Every Tarnsfer) and in NR (if not already paid) with effect from 1st July 2022
1.Applied on all category of vehicle
2.CC>1300
3.Period -5 years from 1-july of proceeding financial year of date of registration.(after 6 years it will be zero)
4.Rate of tax 1% of the value of the vehicle
5.10% depreciation in value of the vehicle in every year will be applied
Rates of With Holding Tax with effect from 1st July 2023
Withholding Tax (New Registration)
Effective from 1st July 2024 and 1st July 2023
| Engine Capacity | 2024 – Filer | 2024 – Non-Filer | 2023 – Filer | 2023 – Non-Filer |
| Up to 850 CC | 0.5% of value | 1.5% of value | 10,000 | 30,000 |
| 851 to 1000 CC | 1% of value | 3% of value | 20,000 | 60,000 |
| 1001 to 1300 CC | 1.5% of value | 4.5% of value | 25,000 | 75,000 |
| 1301 to 1600 CC | 2% of value | 6% of value | 50,000 | 150,000 |
| 1601 to 1800 CC | 3% of value | 9% of value | 150,000 | 450,000 |
| 1801 to 2000 CC | 5% of value | 15% of value | 200,000 | 600,000 |
| 2001 to 2500 CC | 7% of value | 21% of value | 6% of value | 18% of value |
| 2501 to 3000 CC | 9% of value | 27% of value | 8% of value | 24% of value |
| 3000 CC and above | 12% of value | 36% of value | 10% of value | 30% of value |
Pessanger Vehicle With-Holding Tax with Effect from 1st July 2023
| Seating Capacity | With Holding Tax (New Registration) | With Holding Tax (Transfer of Ownership) | |||
| Filer | Non Filer | Filer | Non Filer | ||
| 4–9 | 500 | 1,000 | 1,000 | 2,000 | |
| 10–19 | 1,500 | 3,000 | 2,000 | 4,000 | |
| ≥ 20 | 2,500 | 5,000 | 4,000 | 8,000 |
Note: The withholding tax rate under sub-section (2) of Section 231B shall be reduced by 10% annually from the date of the vehicle’s first registration in Pakistan.
As per sub-section (2A) of Section 231B of the Income Tax Ordinance, 2001, the following withholding tax (WHT) rates shall apply effective from 1st July 2022:
| Engine Capacity (CC) | WHT – Filer | WHT – Non-Filer |
| Up to 1000cc | Rs. 100,000 | Rs. 300,000 |
| 1001cc to 2000cc | Rs. 200,000 | Rs. 600,000 |
| 2001cc and above | Rs. 400,000 | Rs. 1,200,000 |
Note: Sub-section (2A) was officially added through the Finance Act, 2021. It was initially introduced via the Tax Laws (Amendment) Ordinance, 2021.
Motor Vehicle Tax (Token Tax) Rates for Commercial Vehicles
1. Goods Transport Vehicles
| Description | Annual Rate of Tax |
| Vehicles (including delivery vans) with laden capacity up to 4,060 kg | PKR 1,000 |
| Laden capacity exceeding 4,060 kg but not more than 8,120 kg | PKR 2,200 |
| Laden capacity exceeding 8,120 kg but not more than 12,000 kg | PKR 4,000 |
| Laden capacity exceeding 12,000 kg but not more than 16,000 kg (trailers etc.) | PKR 6,000 |
| Laden capacity exceeding 16,000 kg (trailers etc.) | PKR 8,000 |
| Vehicles drawing other trailers (in addition to applicable rate above) | PKR 400 |
2. Commercial Tractors
| Tax Type | Amount (PKR) |
| Token Tax | 2,600 |
| Professional Tax | 200 |
| Income Tax | 7,200 |
Motor Vehicle Tax Rates for Commercial Passenger Vehicles
1. For Taxis and Buses Plying for Hire
| Vehicle Type | Rate |
| Tricycles (Motor Cab Rickshaws / Motorcycle Rickshaws) with seating for up to 3 or 6 persons | PKR 3,000 (lump sum once) |
| Vehicles plying for hire with 60% of the route inside Corporation, Municipality, or Cantonment area | PKR 140 per seat annually |
| Passenger vehicles (more than 6 seats) plying within local limits (Non-AC) | PKR 180 per seat annually |
| Passenger vehicles (more than 6 seats) plying within local limits (Air-Conditioned) | PKR 300 per seat annually |
Motor Vehicle Tax Rates for Commercial Motor Cabs
1. Motor Cabs (Seating Capacity ≤ 6 Persons)
| Engine Capacity | Annual Tax |
| Not exceeding 1000cc | PKR 700 |
| 1001cc – 1300cc | PKR 1,200 |
| 1301cc – 1500cc | PKR 2,000 |
| 1501cc – 2000cc | PKR 3,000 |
| 2001cc – 2500cc | PKR 4,000 |
| Above 2500cc | PKR 5,000 |
2. Motor Cabs (Seating Capacity > 6 Persons)
| Vehicle Type | Rate per Seat (Annual) |
| Non Air-Conditioned | PKR 180 |
| Air-Conditioned | PKR 300 |
Rates of Motor Tax on Private Vehicles
| Other than buses and station wagons not plying for hire | PKR. 2500/- per seat p.a |
| Buses and station wagons not plying for hire | PKR. 300/- per seat p.a |
| Rates of Income Tax |
| Category | Rate of Income Tax | |
| FIler | Non-Filer | |
| Goods Transport ( Laden Weight ) | 2.5 Per Kg | 7.5 Per Kg |
| Passenger Transport plying on hire | PKR. 500/- per seat per annum | |
Token Tax Rebate
A rebate of 10% on the annual token tax is granted if the full year’s tax is paid on or before August 31st of the respective financial year.
Additional Fee for Delayed Vehicle Registration
If a motor vehicle is not registered within the prescribed period following import, sale, clearance, or release from customs or a local manufacturer, the following additional fee will apply:
1. Motorcycles / Scooters / Rickshaws
| Default Period | Additional Fee (PKR) |
| Exceeding 30 days | 500 |
2. Private & Commercial Vehicles
| Default Period | Additional Fee (PKR) |
| Exceeding 60 days but not exceeding 180 days | 2,000 |
| Exceeding 180 days | 5,000 |
Additional Fee for Agricultural Tractors (Delayed Registration)
For tractors used exclusively for agricultural purposes, if registration is delayed, the enhanced fee will be charged as per the following slab:
| Default Period | Enhanced Fee Rate |
| Exceeding 180 days but not exceeding 240 days | 125% of the actual fee |
| Exceeding 240 days but not exceeding 360 days | 150% of the actual fee |
| Exceeding 360 days | 200% of the actual fee |
Explanations
- Exemption:
Additional registration fee does not apply to vehicles owned by the Federal or Provincial Government or by autonomous bodies under their administrative control. - Bulk Imports by Manufacturers:
For vehicles imported in bulk by assemblers, manufacturers, or authorized distributors, the date of sale by the authorized dealer/distributor will be used to calculate the registration deadline.
Transport Vehicles:
For commercial/transport vehicles, the date of issuance of the fitness certificate by the Motor Vehicle Examiner will serve as the basis for calculating the registration delay.
F&Q
How to calculate the token tax of a vehicle?
For vehicles with an invoice value between PKR 1,000,000 and PKR 2,000,000 : 0.2% of the invoice value.
For vehicles with an invoice over PKR 2,000,000 : 0.3% the invoice value.
What is the discount on token tax in Punjab?
The government is providing a 10% discount on vehicle token taxes when paid through the epay Punjab app.
What is the new registry rate in Punjab?
In Punjab, registration charges are set at 1% of the property’s market value for both male and female buyers.
As for gift deeds ,the stamp duty is 5% of the property’s value.
