Motor Vehicle Tax | Excise & Taxation (2024)

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Motor Vehicles Tax is an important levy of Excise & Taxation Department. It brings considerable revenue and is another major source of income to the exchequer. It is administered under the provisions of the Motor Vehicle Ordinance, 1965 and Motor Vehicle Tax Act, 1958.

Details pertaining to the taxes / fees associated with the Motor Vehicle Tax along with their rates are given below:

Type of Taxes/ Fee

  • Rate Of New Registration
  • Luxury Tax
  • Rates of Transfer
  • Rates of Token Tax Motor Car
  • Rates of Other Post Transactions
  • Rates of Security Featured Items
  • Rate of Capital Value Tax (CVT)
  • Rates of Withholding Tax - (One Time at Registration on Local Cars)
  • Rates of Motor Tax on Commercial Vehicles
  • Rates of Income Tax
  • Rebate in Token Tax

New Registration

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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 values of the vehicles
Tractors, Trucks, Buses, Rickshaws and Taxies

1% of the values of the vehicles

Combined Harvesters, Rigs, Fork Lifters, Road Rollers, Excavators, Sewerage Cleaning Plants etc.

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. 5500/-

Others:

  • Not exceeding 1000cc
PKR. 2750/-
  • Exceeding 1000cc but not more than 1800cc
PKR. 5500/-
  • Exceeding 1800cc
PKR. 11000/-

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

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Engine Capacity

Token Tax MVT

2024-25

Token Tax MVT

2023-24

Income Tax

Professtional Tax

Filer

Non-Filer

Motor Cycle at time of Registration15001500--------200
Motor Cars 1000 CC20000150001000030000200
1001 to 1199 CC0.2 % of Invoice price180015004500200
1200 to 1299 CC180017505250200
1300 CC180025007500200
1301 to 1499 CC600025007500200
1500 CC6000375011250200
1501 to 1599 CC9000375011250200
1600 to 1999 CC9000450013500200
2000 CC90001000030000200
2001 to 2500 CC0.3 % of Invoice Price120001000030000200
2500 above150001000030000200

Rates of Other Post transaction

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Category

Rates

Fee for Alteration in a Motor vehicle
Transport VehiclePKR. 3000/-
Other vehiclesPKR. 1500/-
Issuance of duplicate Registration Certificate
Motorcycles, & CarsPKR. 500/-
HTV, Rickshaws & othersPKR. 1000/-
Endorsement of Hire Purchase Agreement
A Motorcycle, a scooter etcPKR. 150/-
HTVPKR. 4000/-
Others:
  • Upto 1000cc
PKR. 1200/-
  • Exceeding 1000cc but not more than 1800cc
PKR.2000/-
  • Exceeding 1800cc
PKR.3000/-

Rates of Security Feature Items

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Category Rates
Number plates
Motorcycles, Rickshaws
Motorcars / Commercial
Data embedded card (Smart Card)
MotorcyclesPKR. 1300/-
Motorcar, HTV, Rickshaws & othersPKR. 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 ofWith Holding Tax with effect from 1st July 2023

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With Holding Tax (New Registration)

with effect from 1st July 2024

With Holding Tax (New Registration)

with effect from 1st July 2023

Engine CapacityFiler Non FilerFiler Non filer
up to 850 CC0.5% of Value1.5% of the value10,00030,000
851 to 1000 CC1% of the value3% of the value20,00060,000
1001 to 1300 CC1.5 % of the value4.5 % of the value25,00075,000
1301 to 1600 CC2% of the value6% of the value50,00015,0000
1601 to 1800 CC3% of the value9% of the value150,000450,000
1801 to 2000 CC5% of the value15% of the value200,000600,000
2001 to 2500 CC7% of the value21% of the value6% of Value18% of Value
2501 to 3000 CC9% of the value27% of the value8% of Value24% of Value
3000 and above12% of the value36% of the value10% of Value30% of Value

Pessanger Vehicle With-Holding Tax with Effect from 1st July 2023

With Holding Tax (New Registration)

with effect from 1st July 2022

With Holding Tax (Transfer of Ownership)

with effect from 1st July 2022

Seating CapacityFiler Non filerFiler Non Filer
4-9 5005001,0001,0002,000
10-191,5003,0002,0004,000
>=202,5005,0004,0008,000

Note: Provided that the rate of tax to be collected under sub-section (2) of section 231B, shall be reduced by 10% each year from the date of first registration in Pakistan.

The rate of WITH-HOLDING TAX under sub-section (2A) of section 231B Income Tax Ordinance 2001, with effect from 1st July 2022, shall be as follows:-

CC- RangeWHT -FilerWHT-Non-Filer
Up to 1000cc100,000300,000
1001cc to 2000cc200,000600,000
2001cc and above400,0001,200.000

Note:Sub-Section (2A) inserted by the Finance Act, 2021. Earlier sub-section (2A) was inserted through
Tax Laws (Amendment) Ordinance, 2021.

Rates of Motor VehicleTax (Token Tax)on Commercial Vehicles

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Description of Motor VehiclesAnnual Rate of Tax
Vehicles (including delivery vans) with maximum laden capacity upto 4060 kgPKR. 1000/-
Vehicles with maximum laden capacity exceeding 4060 Kg., but not exceeding 8120PKR. 2200/-
Vehicles with maximum laden capacity exceeding 8120 Kg., but not exceeding 12000 KgPKR. 4000/-
Vehicles with long trailers or other vehicles with maximum laden capacity exceeding 12000 Kg., but not exceeding 16000 KgPKR. 6000/-
Vehicles with long trailers or other vehicles with maximum laden capacity exceeding 16000 KgPKR. 8000/-
Vehicles drawing other trailersAppropriate rate out of the rates at (a) to (f) above applicable to the vehicle plusPKR. 400/-
Commercial Tractor TaxToken TaxProfessional TaxIncome Tax
PKR. 2600/-2007200

Rates of Motor Tax on Commercial Passenger Vehicles

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Type of Motor VehiclesAnnual Rate of Tax
Plying for hire and ordinarily used for the transport of passengers i.e. Taxi & Buses
  • Tricycles propelled by mechanical power (Motor Cab Rickshaws/ Motor Cycle Rickshaw) with seating capacity of not more than 3 persons or 6 person
PKR. 3000/- lump sum once
  • Vehicles playing for hire with 60% of the total length of the route falling within the limits of a Corporation, Municipality or Cantonment.
PKR.140/- per seat
Passenger vehicle with a seating capacity of more than 6 persons plying for hire exclusively within the limits of Corporation, Municipality or Cantonment.
  • Non Air Conditioned
PKR. 180/- per seat per annum
  • Air Conditioned
PKR. 300/- per seat per annum

Rates of Motor Tax on Commercial Motor Cabs

Description of Motor Vehicles

Annual Rate of Tax
Vehicles with a seating capacity of not more than 6 persons (motor cabs)
Not exceeding 1000ccPKR. 700/-
Exceeding 1000cc but not more than 1300ccPKR. 1200/-
Exceeding 1300cc but not more than 1500ccPKR. 2000/-
Exceeding 1500cc but not more than 2000ccPKR. 3000/-
Exceeding 2000cc but not more than 2500ccPKR. 4000/-
Exceeding 2500ccPKR. 5000/-
More than 6 persons
Non Air ConditionedPKR.180/-per seat
Air ConditionedPKR. 300/- per seat

Note: The seating capacity for the purpose of this clause shall not include the seats meant for driver and conductor.

Rates of Motor Tax on Private Vehicles

(Seating capacity of more than 6 persons)

Other than buses and station wagons not plying for hirePKR. 2500/- per seat p.a
Buses and station wagons not plying for hirePKR. 300/- per seat p.a

Rates of Income Tax

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CategoryRate of Income Tax
FIlerNon-Filer
Goods Transport ( Laden Weight )2.5 Per Kg7.5 Per Kg
Passenger Transport plying on hirePKR. 500/- per seat per annum

Rebate in Token Tax

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A rebate equal to 10% of the amount of annual token tax is allowed if the tax for the whole year is paid on or before 31st of August of the financial year

Addtional Fee on New Registration

Provided further that in case a motor vehicle is not registered within prescribed period after import, sale, clearance or release of vehicle from the custom authorities or local manufacturer, the following additional fee shall be paid

Category Default PeriodAmount of additional fee (PKR.)

Motor Cycles / Scooters/ Rickshaws

Exceeding 30 daysPKR. 500/-

Private & Commercial Vehicles

Exceeding 60 days but not exceeding 180 daysPKR. 2,000/-

Exceeding 180 days

PKR. 5,000/-

In case of registration of tractors exclusively used for agricultural purpose, the fee shall be paid at the following enhanced rate

Description of feeEnhanced rate
Exceeding 180 days but not exceeding 240 days125% of the actual fee
Exceeding 240 days but not exceeding 360 days150% of the actual fee
Exceeding 360 days200% of the actual fee

Explanations

  • The additional fee shall not be payable in respect of motor Vehicles owned by the Federal or Provincial Government and autonomous bodies under the administrative control of the Federal or a Provincial Government
  • In case of vehicles imported in bulk by manufacturing or assembling companies or authorized distributors, the date of sale by their authorized dealers or distributors would be considered for calculation of the days for registration of vehicles
  • For transport vehicles, the date of issuance of fitness certificate by the Motor Vehicle Examiner would be considered as the date for calculation of days for registration of such vehicles
Motor Vehicle Tax | Excise & Taxation (2024)

FAQs

Motor Vehicle Tax | Excise & Taxation? ›

New Jersey assesses a 6.625% sales tax on the purchase price of any used or new car or other vehicle. The amount of sales tax you'll owe is calculated by multiplying a car's price by 0.06625.

How much is tax title and registration in NJ? ›

Registering one that is older than two years is $46.50. A car model within two years is $59. The fees for registering other types of vehicles are higher. To transfer the title of a car is $60 (or $85 with a lien).

How much is sales tax on a car in New Jersey? ›

New Jersey car sales tax applies to the vehicle purchase price before you factor in any rebates or incentives. So, even if your out-of-pocket costs for the car are lower than the original purchase price, you still must pay 6.625 percent sales tax on the original price.

How do I pay my motor vehicle excise tax in Massachusetts? ›

Excise Tax payments can be made online from your checking account or with a credit card (except those bills on warrant with the Deputy Collector). Certain fees will apply to credit card transactions, while there is no charge to pay from your checking account.

How much is a title transfer in NJ? ›

Transfer of ownership

Transfer of the title is $60 (or $85 with a lien).

How much are new plates and registration in NJ? ›

How much does it cost to register a car in New Jersey? Titling a car in New Jersey costs $60 for standard registration, $85 for financed vehicles that have a single lien, and $110 for vehicles that are financed and have two liens.

What do I need for new title and registration in NJ? ›

What to bring to the agency
  1. Schedule an appointment – no walk-ins!
  2. Title (see information about titles)
  3. Driver's license or other ID (See 6 Points of ID for more information).
  4. New Jersey insurance card or company name & policy number.
  5. Completed Vehicle Registration Application Form (Form BA-49)

Can I sell my car to my son for $1 in NJ? ›

Can you sell a car for $1 in NJ. In short, yes, it's legal to sell a car for $1 in NJ. Whether you're selling your vehicle to a family member or friend, regardless of the vehicle's condition, it's legal to sell for $1.

Do I pay sales tax when I sell my car in NJ? ›

As a seller, you're only required to pay taxes if there's a profit made from the sale of your vehicle.

How much does it cost to have a car in NJ? ›

New Jersey residents are paying slightly more than the national average. In the Garden State, the annual cost of vehicle ownership is $10,803, which is about $75 more than the national average. Jersey drivers have more expensive insurance, maintenance, and repair costs than the national average.

Where can I pay my car tax? ›

Just bring in your V11 form to any of our vehicle licensing Post Office branches.

Which state has the lowest tax on cigarettes? ›

Which State has the Lowest Tax Rate? Missouri has the lowest tax rate on cigarettes at $0.17 for a 20-pack.

What is mass car tax? ›

If the sale is made by a motor vehicle or trailer dealer or lessor who is registered, the sales tax rate is 6.25%. The use tax applies to all other types of transfers of title or possession where the vehicle transferred is stored, used, or consumed in Massachusetts.

Can I gift my car to my daughter in NJ? ›

The state does not levy a gift tax on the receiver. Furthermore, the party giving it doesn't have to make a payment of tax. As long as a car is genuinely given as a gift without compensation and a standard sale contract, generally, it is exempt from sales tax in New Jersey.

Can I drive a car I just bought home without plates in New Jersey? ›

Can You Drive A Car Without Plates When You Just Bought It? In New Jersey, cars and trucks must be titled, registered, and insured before a licensed driver takes it on the road. Most dealers will issue temporary tags to new customers.

What to do after selling a car in NJ? ›

Visit a motor vehicle agency to transfer the title, complete the Vehicle Registration Application (Form BA-49) if applicable, and receive the license plates. To avoid a $25 penalty, New Jersey or dealer reassigned titles must be transferred within 10 working days from the date of sale.

How much does it cost to register for sales tax in New Jersey? ›

How much does it cost to apply for a sales tax permit in New Jersey? There is no fee required to file Form NJ-REG and register your business.

What is the average doc fee in NJ? ›

Dealership Documentation Fees

When you purchase a car from a New Jersey dealership, you will need to pay what are known as documentation fees. These costs cover the dealership paperwork and taxes. On average, New Jersey dealerships charge around $340 in documentation fees.

What is the title transfer tax in NJ? ›

The CITT is a 1% fee on the transfer of a controlling interest in an entity that directly or indirectly owns certain real property. The CITT is only imposed if the real property is classified as "4A Commercial" and if the consideration or other valuation of the real property is greater than $1,000,000.

Who pays title fees in NJ? ›

The buyer usually pays for most of the fees relating to the mortgage loan (if a home loan is being used), along with the property appraisal, survey and title-related fees.

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