Motor Vehicles Taxation Acts · Tax Year 2026-2027
Vehicle Token Tax Calculator 2026-27
Token tax is set by each province, and the same car can cost very different amounts. A 1300cc car with an invoice value of Rs 4,000,000 pays Rs 12,000 a year in Punjab and Rs 3,000 in Khyber Pakhtunkhwa.
| Region | 1300cc, Rs 4,000,000, 3 years | 800cc, new |
|---|---|---|
| Punjab | Rs 12,000 a year | Rs 20,000 once (lifetime) |
| Islamabad | Rs 10,000 a year | Rs 20,000 once (lifetime) |
| Khyber Pakhtunkhwa | Rs 3,000 a year | Rs 2,000 a year |
| Sindh | Rs 2,000 a year | Rs 1,500 a year, or Rs 20,000 once |
| Balochistan | Rs 1,400 a year, or Rs 17,000 once | Rs 12,000 once (lifetime) |
Reading the result · Tax Year 2026-2027
Why does the same car pay different token tax in each province?
Token tax is the motor vehicle tax under each Motor Vehicles Taxation Act, provincial or, in Islamabad, federal, paid to the Excise and Taxation office of the area where the vehicle is registered. Two federal income taxes are separate: the advance tax at registration and on transfer (section 231B), and the advance tax that whoever collects motor vehicle tax must collect with it, in every province and in Islamabad (section 234), which is higher for a person not on the Active Taxpayers' List. On a token tax receipt the section 234 amount is often the larger part. Each province sets its own schedule: Punjab and Islamabad tie the tax to the invoice value above 1000cc, while Khyber Pakhtunkhwa, Sindh and Balochistan charge flat amounts by engine size.
Punjab
Punjab (Schedule S.No.4, Punjab Finance Acts 2024 and 2026): a car up to 1000cc pays Rs 20,000 once, at registration, and on a transfer within 10 years of registration Rs 20,000 less 10% for each financial year since (the page counts whole years since registration; counted by 1 July boundaries the cut can be one step larger); above 1000cc it pays 0.3% of the invoice value a year up to 2000cc and 0.4% above 2000cc, but never less than the flat amount the schedule charged before 2024 for its engine size (the band each amount belongs to is the Excise department's table, whose amounts match the Punjab Finance Act 2014; for a private vehicle seating more than six, that earlier schedule charged per seat). A car of 1590cc or more made abroad within the last 5 years pays a flat amount instead (S.No.5). An owner of a 1001cc to 1300cc car may pay for three years in one sum (s.3(1), last proviso). A motorcycle pays Rs 1,500 at registration. Paying the whole year by 31 August earns a 10% rebate (s.3(3)); the year's tax is due before 1 October, or by quarters before 31 July, 31 October, 31 January and 30 April (s.4(2)), and a late payer can be charged a penalty of up to twice the tax (s.9). For an electric vehicle, 1 kilowatt counts as 18.77cc (s.3(4)); a 99% exemption for electric vehicles is shown on the Excise department's site, but the notification behind it was not found, so the page does not apply it.
Islamabad
Islamabad (Table 2, Finance Act 2026): a car up to 1000cc pays Rs 20,000 for its lifetime; 1001cc to 2000cc pays 0.25% of the invoice value a year and above 2000cc 0.35% (it was Rs 1,500 to Rs 12,000 a year before). Motorcycles pay a lifetime amount by engine size (Table 1, Finance Act 2019). The Act does not say whether a small car that paid the earlier Rs 10,000 lifetime tax owes the new amount, and no conversion for electric vehicles was found, so for an electric car the page asks for an engine size from the Excise office.
Khyber Pakhtunkhwa
Khyber Pakhtunkhwa (Schedule S.No.4, KP Finance Act 2025): a private car, jeep, pickup or van seating up to six pays a flat amount a year by engine size; one seating more pays Rs 1,500 a seat. Electric four-wheelers pay by motor power (S.No.4(c)), but all of them are exempt until 30 June 2028 (Schedule note). Paying the whole year in one sum by 31 July earns a 15% rebate (s.3(3); no later amendment of it was found). A motorcycle pays Rs 2,500 for its lifetime.
Sindh
Sindh (Schedule S.No.5(b), Sindh Act XIII of 2021): a private car pays a flat amount a year by engine size, or by motor power in kilowatts for an electric car; every double cabin pays Rs 7,000 a year whatever its engine size (S.No.5(b)(vii), Sindh Act VIII of 2025). After 10 and 15 years it pays 75% and 50% of the amount; the Act says "on completion of ten years and fifteen years of the payment of the tax since first registration", which the page reads as years since first registration, though it could mean years of tax actually paid. A car up to 1000cc can instead pay once for all: Rs 20,000 when first registered, or, once registered and with its tax paid up to date, Rs 15,000, Rs 10,000 or Rs 8,000 depending on its age (S.No.1(c)). A car seating up to three pays Rs 500 a year (S.No.5(a)). Motorcycles pay once for all (S.No.1(a), (b)), or Rs 80 a year once registered; the Schedule has no once-for-all amount for one more than fifteen years old, so the page shows the yearly amount only. Sindh's penalties, rebates and any electric-vehicle relief could not be read: its Excise site refused automated access.
Balochistan
Balochistan (Schedule S.No.13-15, Balochistan Finance Act 2025): above 1000cc a car pays a flat amount a year, or a lifetime amount set by its age (new or under five years, five to ten, over ten); up to 1000cc a new car pays the lifetime amount, and one five or more years old pays a yearly amount or a lower lifetime amount. For a car up to 1000cc only the years for which tax was paid count towards its age (Explanation-I), so enter those years. The lifetime amount for a 1001cc to 1500cc car of five to ten years is printed "Rs. 1,5000/-" in the Act, so the page does not compute it. Electric and new energy vehicles have a 100% waiver until 30 June 2030 (Balochistan Finance Act 2026 s.5(2)); after that they are charged by engine size after converting kilowatts to cc (Explanation-II), with no factor given. A motorcycle pays Rs 1,500 for its lifetime.
Where this stops
The page covers private cars, jeeps and similar vehicles seating up to six, and motorcycles. It does not work out commercial, goods or passenger vehicles, the federal section 231B and section 234 taxes, registration or transfer fees, professional tax collected with the token tax, or late-payment penalties, and it cannot know the Excise office's own valuation. The vehicle registration tax calculator works out section 231B.
FAQs
Token tax FAQs
How much is the token tax on a car in Punjab?
Punjab (Schedule S.No.4, Punjab Finance Acts 2024 and 2026): a car up to 1000cc pays Rs 20,000 once, at registration, and on a transfer within 10 years of registration Rs 20,000 less 10% for each financial year since (the page counts whole years since registration; counted by 1 July boundaries the cut can be one step larger); above 1000cc it pays 0.3% of the invoice value a year up to 2000cc and 0.4% above 2000cc, but never less than the flat amount the schedule charged before 2024 for its engine size (the band each amount belongs to is the Excise department's table, whose amounts match the Punjab Finance Act 2014; for a private vehicle seating more than six, that earlier schedule charged per seat). A car of 1590cc or more made abroad within the last 5 years pays a flat amount instead (S.No.5). An owner of a 1001cc to 1300cc car may pay for three years in one sum (s.3(1), last proviso). A motorcycle pays Rs 1,500 at registration. Paying the whole year by 31 August earns a 10% rebate (s.3(3)); the year's tax is due before 1 October, or by quarters before 31 July, 31 October, 31 January and 30 April (s.4(2)), and a late payer can be charged a penalty of up to twice the tax (s.9). For an electric vehicle, 1 kilowatt counts as 18.77cc (s.3(4)); a 99% exemption for electric vehicles is shown on the Excise department's site, but the notification behind it was not found, so the page does not apply it.
How much is the token tax in Islamabad?
Islamabad (Table 2, Finance Act 2026): a car up to 1000cc pays Rs 20,000 for its lifetime; 1001cc to 2000cc pays 0.25% of the invoice value a year and above 2000cc 0.35% (it was Rs 1,500 to Rs 12,000 a year before). Motorcycles pay a lifetime amount by engine size (Table 1, Finance Act 2019). The Act does not say whether a small car that paid the earlier Rs 10,000 lifetime tax owes the new amount, and no conversion for electric vehicles was found, so for an electric car the page asks for an engine size from the Excise office.
How much is the token tax in Khyber Pakhtunkhwa?
Khyber Pakhtunkhwa (Schedule S.No.4, KP Finance Act 2025): a private car, jeep, pickup or van seating up to six pays a flat amount a year by engine size; one seating more pays Rs 1,500 a seat. Electric four-wheelers pay by motor power (S.No.4(c)), but all of them are exempt until 30 June 2028 (Schedule note). Paying the whole year in one sum by 31 July earns a 15% rebate (s.3(3); no later amendment of it was found). A motorcycle pays Rs 2,500 for its lifetime.
How much is the token tax in Sindh?
Sindh (Schedule S.No.5(b), Sindh Act XIII of 2021): a private car pays a flat amount a year by engine size, or by motor power in kilowatts for an electric car; every double cabin pays Rs 7,000 a year whatever its engine size (S.No.5(b)(vii), Sindh Act VIII of 2025). After 10 and 15 years it pays 75% and 50% of the amount; the Act says "on completion of ten years and fifteen years of the payment of the tax since first registration", which the page reads as years since first registration, though it could mean years of tax actually paid. A car up to 1000cc can instead pay once for all: Rs 20,000 when first registered, or, once registered and with its tax paid up to date, Rs 15,000, Rs 10,000 or Rs 8,000 depending on its age (S.No.1(c)). A car seating up to three pays Rs 500 a year (S.No.5(a)). Motorcycles pay once for all (S.No.1(a), (b)), or Rs 80 a year once registered; the Schedule has no once-for-all amount for one more than fifteen years old, so the page shows the yearly amount only. Sindh's penalties, rebates and any electric-vehicle relief could not be read: its Excise site refused automated access.
How much is the token tax in Balochistan?
Balochistan (Schedule S.No.13-15, Balochistan Finance Act 2025): above 1000cc a car pays a flat amount a year, or a lifetime amount set by its age (new or under five years, five to ten, over ten); up to 1000cc a new car pays the lifetime amount, and one five or more years old pays a yearly amount or a lower lifetime amount. For a car up to 1000cc only the years for which tax was paid count towards its age (Explanation-I), so enter those years. The lifetime amount for a 1001cc to 1500cc car of five to ten years is printed "Rs. 1,5000/-" in the Act, so the page does not compute it. Electric and new energy vehicles have a 100% waiver until 30 June 2030 (Balochistan Finance Act 2026 s.5(2)); after that they are charged by engine size after converting kilowatts to cc (Explanation-II), with no factor given. A motorcycle pays Rs 1,500 for its lifetime.
Is token tax the same as the tax at registration?
Token tax is the motor vehicle tax under each Motor Vehicles Taxation Act, provincial or, in Islamabad, federal, paid to the Excise and Taxation office of the area where the vehicle is registered. Two federal income taxes are separate: the advance tax at registration and on transfer (section 231B), and the advance tax that whoever collects motor vehicle tax must collect with it, in every province and in Islamabad (section 234), which is higher for a person not on the Active Taxpayers' List. On a token tax receipt the section 234 amount is often the larger part.
Sources
Where the rates come from
Read in each Motor Vehicles Taxation Act and the amending Acts below on .
- Punjab Motor Vehicles Taxation Act 1958, consolidated to the Punjab Finance Act 2026 (Punjab Code)
- Punjab Excise, Taxation and Narcotics Control Department: motor vehicle tax table (band mapping of the pre-2024 amounts)
- Finance Act 2026 (federal), section 2: Tables 2-5 of the Motor Vehicles Taxation Act as in force in Islamabad (Gazette of Pakistan, 26 June 2026)
- Finance Act 2019 (federal), section 3: Islamabad motor vehicle tax Schedule, Table 1
- Khyber Pakhtunkhwa Finance Act 2025, Appendix-III: motor vehicle tax Schedule (KP Gazette, 8 July 2025)
- Sindh Motor Vehicles Taxation (Amendment) Act 2021, Sindh Act XIII of 2021 (Sindh Code)
- Sindh Finance Act 2019, section 3: Sindh motor vehicle tax Schedule, S.No.1 once-for-all amounts (Sindh Code)
- Sindh Motor Vehicles Taxation (Amendment) Act 2025, Sindh Act VIII of 2025: double cabins (Sindh Code)
- Balochistan Finance Act 2025, section 3: motor vehicle tax Schedule (Provincial Assembly of Balochistan)
- Balochistan Finance Act 2026, section 5: EV waiver (Excise Balochistan)
Related tools
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The federal advance income tax under section 231B.
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