Understanding Vehicle Token Tax in Pakistan
Vehicle token tax is a provincial levy charged by the Excise and Taxation Department of each province on registered vehicles. For most cars it is annual, due every year whether or not the vehicle is used. Punjab charges two categories once instead of every year: motorcycles, at registration, and cars up to 1000cc, as a lifetime token — both are covered below. Token tax is separate from motor vehicle registration fees (paid once at the time of registration).
Punjab and Sindh structure this tax quite differently — not just at different rates. In Punjab, "Token Tax" and a separate "Income Tax" (Section 234 advance tax) are collected together each year: Token Tax itself is the same for everyone, while Income Tax has a filer/non-filer split. Punjab's table charges non-filers exactly 3x, which is more than the Income Tax Ordinance itself provides: Tenth Schedule Rule 1 raises the tax for someone not on the Active Taxpayers List “by hundred percent” — double — and does not list Section 234 as an exception, and Sindh Excise charges non-filers double on the same line. The calculator shows Punjab's published figure, because that is what Punjab collects; if you are a non-filer, confirm the amount with Punjab Excise before paying. For cars above 1000cc, Punjab's Token Tax is charged as a percentage of the vehicle's invoice value, not a flat amount. In Sindh, the Motor Vehicle Tax is a single flat annual amount by engine capacity with no filer/non-filer difference; the Section 234 line collected with it is doubled for a non-filer.
Punjab Token Tax & Income Tax Schedule (2026-27)
Verified directly from the Punjab Excise & Taxation Department's own rate table: Motorcycles pay Rs 1,500 flat at registration. Cars up to 1000cc pay Rs 20,000 Token Tax plus Rs 10,000 Income Tax (filer) / Rs 30,000 (non-filer) — and this is a lifetime charge, not an annual one. Punjab's own schedule calls it a “Life Time Token”, and the Rs 10,000 matches Section 234(4), the rate that applies “where the motor vehicle tax is collected in lump sum”; the annual rate for this band under Section 234(3) is Rs 800, which is not what Punjab charges. Everything from 1001cc up is annual. From 1001cc to 2000cc, Token Tax is 0.3% of the vehicle's invoice value, and Income Tax ranges from Rs 1,500 (filer, 1001-1199cc) up to Rs 4,500 (filer, 1600-1999cc) — Punjab's table charges non-filers exactly 3x in every band. At 2000cc exactly, Token Tax is still 0.3% but Income Tax steps up to Rs 10,000 (filer) / Rs 30,000 (non-filer); from 2001cc up, Token Tax becomes 0.4% of invoice value. A flat Rs 200 Professional Tax applies to every car regardless of engine size.
If your car is more than ten years old, the Income Tax line does not apply. Section 234(2A) of the Income Tax Ordinance 2001 states that "in respect of motor cars used for more than ten years in Pakistan, no advance tax shall be collected after a period of ten years". The calculator does not ask for vehicle age, so it always includes the Section 234 charge — if your car is over ten years old, subtract that line. For a non-filer in the 1600-1999cc band that is Rs 13,500 a year. Parallel ten-year rules in Section 234(3) and (4) cover passenger-transport and goods vehicles.
Sindh Motor Vehicle Tax Schedule (2026-27)
Verified directly against Sindh Excise & Taxation's own live online calculator: cars up to 1000cc pay Rs 1,500 per year, and 1001cc-1300cc cars pay Rs 2,000 per year — flat, with no filer/non-filer difference. Sindh does not publish a complete rate table for cars above 1300cc on any official channel we could find, so we don't show a figure for those — please confirm directly with your local Excise & Taxation office or at excise.gos.pk before paying. We have not found an official Sindh motorcycle rate either, and don't publish one.
These Sindh figures are the provincial Motor Vehicle Tax only. Section 234 of the Income Tax Ordinance 2001 requires that "any person at the time of collecting motor vehicle tax shall also collect advance tax" — it is a federal charge with no provincial limit, and it is the same charge that appears as the separate "Income Tax" line on Punjab's own rate table. So a Sindh total here is not directly comparable to a Punjab total, which includes it. Sindh Excise's own calculator shows it as a separate “Withholding Tax (U/S 234)” line and doubles it for a non-filer; this calculator does not add it to the Sindh figure yet.
A Worked Example — 1300cc Car, Punjab
The clearest way to see how the three charges combine, and how much of the difference filer status actually accounts for. Take a 1300cc car with an invoice value of Rs 3,500,000 — a common Corolla or City — registered in Punjab.
| Charge | Filer | Non-filer |
|---|---|---|
| Token Tax — 0.3% of Rs 3,500,000 | Rs 10,500 | Rs 10,500 |
| Income Tax — Section 234, 1300–1499cc band | Rs 2,500 | Rs 7,500 |
| Professional Tax | Rs 200 | Rs 200 |
| Total, per year | Rs 13,200 | Rs 18,200 |
The Rs 5,000 gap is entirely the Section 234 line. Token Tax and Professional Tax do not move with filer status at all — only the income tax portion does, and on Punjab's table it is exactly 3×. That matters, because filer status is often described as making token tax “three times cheaper”. On this car the total bill is 27% lower for a filer, not three times lower. Across the Punjab bands the real saving runs between roughly 19.7% and 37.2% of the total, depending on engine size and invoice value.
Change the numbers in the calculator above to see your own. The saving it reports is the Section 234 difference for your band, computed both ways rather than assumed.
How to Pay Token Tax Online
Punjab token tax can be paid online through the Punjab Excise and Taxation Department portal at excise.punjab.gov.pk. Log in with your CNIC, select the vehicle registration number, and the system shows the outstanding tax. Payment can be made through any major bank, JazzCash, Easypaisa, or 1Link ATM. Sindh vehicle tax is paid through the Sindh Excise portal at excise.gos.pk with a similar flow. Payment receipts are generated instantly and should be retained as proof of payment.
Late payment of token tax attracts a surcharge that grows the longer it is outstanding. We are not publishing a rate or a due date for it. This page and our token tax guide previously carried two different surcharge figures, neither traceable to a published Excise notification, so both were removed rather than one of them chosen. Confirm the current surcharge and your due date on your province's portal before paying anything overdue. What is not in doubt: unpaid token tax blocks a vehicle transfer or renewal until it is cleared.
Frequently Asked Questions
How is vehicle token tax calculated in Punjab?
Cars up to 1000cc pay a flat Rs 20,000 Token Tax. Above 1000cc, Token Tax is 0.3% of the vehicle's invoice value, rising to 0.4% only from 2001cc. A separate Income Tax (Section 234, filer/non-filer) and a flat Rs 200 Professional Tax are added on top.
What is the token tax rate for non-filers?
Token Tax itself is the same for filers and non-filers in both provinces. What changes is the separate Section 234 income tax collected with it. Punjab's published table charges a non-filer exactly 3x the filer amount; the Income Tax Ordinance's general rule for people not on the Active Taxpayers List is double (Tenth Schedule Rule 1, which does not list Section 234 as an exception), and Sindh Excise's calculator charges double. This calculator uses Punjab's figure because that is what Punjab collects; confirm with Punjab Excise before paying.
How much is token tax for a 1300cc car in Punjab?
For a 1300cc car in Punjab, Token Tax is 0.3% of the vehicle's invoice value, so it varies with the car — on a Rs 3,000,000 invoice that is Rs 9,000. Add a separate Income Tax of Rs 2,500 for filers or Rs 7,500 for non-filers, plus Rs 200 Professional Tax: Rs 11,700 for a filer, Rs 16,700 for a non-filer. Use the calculator above with your vehicle's actual invoice value.
Is token tax the same in all provinces?
No — Punjab and Sindh use genuinely different structures, not just different numbers. This calculator covers Punjab and Sindh. KPK and Balochistan have separate schedules we haven't verified yet.
What happens if token tax is not paid on time?
A surcharge accrues, growing the longer the tax is outstanding, and the vehicle registration can be flagged during transfer or renewal until it is cleared. We do not publish a surcharge rate, because we could not trace one to a published Excise notification — confirm the current figure with your Excise office.
Can token tax be paid online?
Yes. Punjab: excise.punjab.gov.pk. Sindh: excise.gos.pk. Payment can be made through banks, JazzCash, Easypaisa, or 1Link ATM.
Does a car's age change the token tax?
Two different answers, which is why it is worth separating. The Token Tax itself does not depend on age — a 2010 and a 2024 car of the same engine size, and in Punjab the same invoice value, pay the same. But the Section 234 income tax line does stop: Section 234(2A) of the Income Tax Ordinance 2001 provides that "in respect of motor cars used for more than ten years in Pakistan, no advance tax shall be collected after a period of ten years". So an eleven-year-old 1600cc car in Punjab still owes the Token Tax and the Rs 200 professional tax, but not the Rs 4,500 filer / Rs 13,500 non-filer Section 234 amount. This calculator does not yet ask for vehicle age, so subtract that line yourself if your car is over ten years old.
Who pays the token tax after a vehicle is sold or transferred?
While the vehicle is registered in your name, the liability is yours. After transfer, the new owner pays in their own name once the registration moves, and a separate transfer fee applies. Punjab also charges the lifetime token again at transfer for the two lifetime categories, with a taper: its schedule states that if a motorcycle is transferred within ten years of registration Rs 1,500 is charged, and for engine power up to 1000cc Rs 20,000 is charged, in both cases "with a rebate equal to 10% for each financial year" already elapsed — so after ten years it reaches zero.
Does token tax apply to motorcycles?
In Punjab, yes — but it works differently from cars. Punjab charges motorcycles a flat Rs 1,500 Token Tax once, at the time of registration, not every year, and the amount does not change with engine size: 70cc and 150cc pay the same. No Section 234 income tax applies to motorcycles at all, so filer status makes no difference either. A Rs 200 Professional Tax is charged alongside it. Select "Motorcycle" in the calculator above for this figure. We have not found an official Sindh motorcycle rate, so the calculator shows none for Sindh rather than reusing Punjab's.