Calculate Advance Income Tax on Motor Vehicles - FBR Section 231B
Advance tax is collected at the time of vehicle registration/transfer under Section 231B. It's adjustable against your annual income tax liability.
Non-filers pay significantly higher advance tax rates as per FBR's policy to encourage tax documentation.
The advance tax paid can be adjusted against your final tax liability when filing your annual income tax return.
Advance tax must be paid through designated banks before vehicle registration or transfer at excise offices.
Advance tax is collected under Section 231B at the time of vehicle registration or transfer. It's adjustable against your annual income tax liability.
FBR imposes higher rates on non-filers to encourage tax documentation and compliance with filing requirements.
Yes, if your total advance tax paid exceeds your annual tax liability, you can claim refund when filing your tax return.
Yes, advance income tax is separate from provincial token tax. Both must be paid for vehicle registration.
Rates vary by engine capacity: From Rs. 50,000 for 1000CC to Rs. 400,000 for 3000CC+ for filers. Non-filers pay significantly higher.
Yes, electric vehicles generally have lower or zero advance tax rates to promote environmentally friendly transportation.
At the time of initial registration or whenever ownership is transferred to a new person.
No, advance tax must be paid in full at the time of vehicle registration or transfer.