Excise & Taxation Tariff 2025-2026

Pakistan Vehicle Token Tax & Registration Calculator

Calculate annual token tax, lifetime token fees, Federal Withholding Tax (WHT Section 234), and ownership transfer charges across Punjab, Sindh, Islamabad (ICT), and Khyber Pakhtunkhwa for both Active Filers and Non-Filers.

Vehicle Specifications

Estimated Tax Breakdown

Total Estimated Payable (2025-2026)
₨ 4,500
Annual Recurring Token Tax
Motor Vehicle Tax (MVT): ₨ 2,500
Income Tax (WHT Sec 234): ₨ 1,800
Professional & Education Cess: ₨ 200
NADRA Biometric Transfer Fee: ₨ 2,500
Early Bird Rebate (July-Aug): - ₨ 250

Instant Online Payment (1-Link PSID)

In Punjab, generate your 17-digit PSID directly on the ePay Punjab app. For Sindh, access Sindh e-Payment, or use the ICT Excise City App for Islamabad. Pay via 1-Link inside JazzCash, Easypaisa, or Mobile Banking.

Complete Guide to Pakistan Vehicle Token Tax & Excise Tariffs (2025-2026)

Motor vehicle taxation in Pakistan is governed under a dual jurisdiction system: the provincial Excise, Taxation, and Narcotics Control departments collect the Motor Vehicle Tax (MVT), while the Federal Board of Revenue (FBR) mandates the collection of Advance Withholding Tax under Section 234 of the Income Tax Ordinance, 2001.

Failure to clear annual token tax by the official June 30 / August 31 deadlines results in graduated late fee penalties ranging from 10% to 100% of the MVT, along with traffic police vehicle impoundment risks during regional road checks.

Official 2025-2026 Provincial Token Tax & WHT Schedule

The table below summarizes the baseline annual levies, withholding taxes for active taxpayers versus non-filers, and lifetime token eligibility across standard engine capacities:

Engine Displacement Punjab MVT (Annual) Sindh MVT (Annual) ICT MVT (Annual) FBR WHT (Filer) FBR WHT (Non-Filer) Lifetime Token Option
Motorcycle (70cc - 125cc) - - - ₨ 0 ₨ 0 ₨ 1,500 - ₨ 3,500 (Mandatory)
Up to 660 CC ₨ 1,000 ₨ 1,000 ₨ 800 ₨ 800 ₨ 1,600 ₨ 10,000 (One-Time)
661 CC to 1000 CC ₨ 1,800 ₨ 2,000 ₨ 1,500 ₨ 1,500 ₨ 3,000 ₨ 15,000 - ₨ 16,500
1001 CC to 1300 CC ₨ 3,000 ₨ 3,500 ₨ 2,500 ₨ 3,000 ₨ 6,000 Annual Token Only
1301 CC to 1500 CC ₨ 4,500 ₨ 5,000 ₨ 4,000 ₨ 4,500 ₨ 9,000 Annual Token Only
1501 CC to 1800 CC ₨ 6,000 ₨ 7,000 ₨ 5,500 ₨ 6,000 ₨ 12,000 Annual Token Only
1801 CC to 2000 CC ₨ 9,000 ₨ 10,000 ₨ 8,000 ₨ 9,000 ₨ 18,000 Annual Token Only
Above 2000 CC ₨ 15,000+ ₨ 18,000+ ₨ 12,000+ 1% to 3% Value 2% to 6% Value Annual Token Only

Understanding the Luxury Vehicle Invoice-Based Tax

Under the landmark amendments enacted in the Federal Finance Acts, passenger cars and luxury SUVs featuring engine displacement greater than 2000cc (such as Toyota Fortuner, Prado, Land Cruiser, and luxury German sedans) are no longer taxed solely on fixed engine cubic centimeters.

Instead, Section 234 mandates advance income tax as an ad-valorem percentage of either the original ex-factory invoice value (for locally assembled CKD units) or the customs import valuation (for imported CBU vehicles). Active filers pay approximately 1% to 3% of the invoice value, whereas non-filers incur penalties reaching up to 6% to 10% annually or upon initial registration.

Step-by-Step: How to Pay Token Tax Online via ePay Punjab / 1-Link

1

Download ePay Punjab or Access Excise Portal

Install the ePay Punjab app from Google Play Store / Apple App Store, or visit the respective provincial excise web portal for Sindh, KP, or Islamabad.

2

Select 'Token Tax' & Enter Vehicle Registration Number

Choose 'Excise & Taxation Department' → 'Token Tax'. Enter your vehicle registration number (e.g., LEA-24-1234 or ICT-ABC-456). The system automatically retrieves chassis details and pending dues.

3

Generate 17-Digit PSID Challan

Review the calculated breakdown (MVT, WHT, and cess). Click 'Generate PSID'. You will receive a unique 17-digit 1-Link payment system identifier valid for 48 hours.

4

Pay via JazzCash, Easypaisa, or Mobile Banking

Open your banking app, navigate to 'Bill Payment' → 'Government Taxes' → 'ePay Punjab / 1-Link'. Paste your PSID and authorize payment. The transaction records immediately in the Excise database.

Frequently Asked Questions

How is vehicle token tax calculated in Pakistan for 2025-2026?

Total vehicle token tax in Pakistan consists of three distinct components: (1) Provincial Motor Vehicle Tax (MVT) determined by engine capacity (CC), (2) Federal Withholding Tax (WHT Section 234) determined by FBR filer status, and (3) Provincial Professional / Education Cess. Vehicles above 2000cc now face an additional luxury percentage levy based on vehicle invoice value.

What is the penalty for Non-Filers paying vehicle token tax?

Under FBR Section 234 of the Income Tax Ordinance, non-filers are penalized with double (100% higher) advance income tax rates compared to active tax filers on the Active Taxpayer List (ATL). For example, on a 1300cc car, a filer pays ₨ 3,000 WHT whereas a non-filer pays ₨ 6,000 WHT.

Can I pay lifetime token tax for cars above 1000cc?

No. In Punjab, Sindh, and Islamabad, lifetime token tax is only applicable to motorbikes and passenger cars with engine displacement up to 1000cc (such as Suzuki Alto, Cultus, WagonR, and Daihatsu Mira). Vehicles exceeding 1000cc must pay Motor Vehicle Tax annually.

How do I pay vehicle token tax online without visiting the Excise office?

You can generate a 17-digit PSID challan via the ePay Punjab app, Sindh e-Payment portal, or Islamabad City app. Once generated, enter the PSID into your online banking app, JazzCash, or Easypaisa under the 'Government Taxes / Excise' bill payment category to pay instantly and update the excise database within minutes.

What are the rules for Electric Vehicles (EVs) regarding token tax?

Under national EV policy and provincial excise concessions, pure battery electric vehicles (BEVs) receive significant reductions in annual Motor Vehicle Tax, often charged at nominal flat rates (₨ 1,000 to ₨ 3,000 depending on motor kW) compared to equivalent internal combustion luxury vehicles.

Engr. Muhammad Shahzad
Engr. Muhammad Shahzad Principal Hardware & Web Systems Engineer

Engr. Muhammad Shahzad holds a B.Sc. in Telecommunications Engineering and possesses comprehensive knowledge of Pakistani provincial excise statutes, FBR Section 234 income tax schedules, and fintech payment integration protocols. He personally audits all tax computation formulas against current Finance Act circulars to ensure 100% mathematical accuracy.

Last Comprehensive Audit: March 2026 Statutory Source: FBR Section 234 & Provincial Excise Tariffs

📊 Statutory & Mathematical Analysis Matrix

Statutory Component / Legal Deduction Item Calculated Amount (USD)
Primary Net / Statutory Payable Amount 0.00