Pakistan Advance Tax Calculator on Vehicles

Calculate Advance Income Tax on Motor Vehicles - First Schedule Section 231B

Tax = Percentage of vehicle value based on engine capacity
Vehicle Tax Information
Advance Tax Rates (2025-26)
0 - 850 CC 0.5%
851 - 1000 CC 1.0%
1001 - 1300 CC 1.5%
1301 - 1600 CC 2.0%
1601 - 1800 CC 3.0%
1801 - 2000 CC 5.0%
2001 - 2500 CC 7.0%
2501 - 3000 CC 9.0%
3001 - 10000 CC 12.0%
Advance tax is calculated as percentage of vehicle value based on engine capacity.
Quick Tips
  • Higher CC = Higher Tax %
  • Based on market value
  • Payable at registration
  • Adjustable against income tax
Vehicle Advance Tax Calculation - 2025-26
🚗 Vehicle Information
Enter engine capacity in cubic centimeters
Market value in Pakistani Rupees
Important Vehicle Tax Rules
  • Advance tax is payable under Section 231B of Income Tax Ordinance, 2001.
  • Tax rates vary based on engine capacity (0.5% to 12% of vehicle value).
  • Higher engine capacity vehicles pay higher tax percentages.
  • Advance tax is adjustable against annual income tax liability.
  • Tax must be paid at the time of vehicle registration.

What is Advance Tax on Vehicles?

Advance tax is collected at the time of vehicle registration under Section 231B. It's calculated as a percentage of the vehicle's market value based on engine capacity.

How is Tax Calculated?

Tax = Vehicle Price × Tax Percentage. The percentage depends on engine capacity (0.5% for up to 850cc, up to 12% for above 3000cc).

Tax Adjustment

The advance tax paid can be adjusted against your final tax liability when filing your annual income tax return.

Payment Procedure

Advance tax must be paid through designated banks before vehicle registration at excise offices.

Vehicle Advance Tax Frequently Asked Questions

1. What is advance tax on vehicles?

Advance tax is collected under Section 231B at the time of vehicle registration. It's calculated as a percentage of the vehicle's market value based on engine capacity and is adjustable against annual income tax.

2. How is the tax percentage determined?

The tax percentage is based solely on engine capacity. Higher engine capacity vehicles pay higher percentages, ranging from 0.5% to 12% of the vehicle's value.

3. Can I get refund of advance tax?

Yes, if your total advance tax paid exceeds your annual tax liability, you can claim refund when filing your tax return.

4. Is this tax separate from token tax?

Yes, advance income tax is separate from provincial token tax. Both must be paid for vehicle registration.

5. What if my engine capacity doesn't match exactly?

The calculator uses the engine capacity range. For example, 1300cc falls in the 1001-1300cc range with 1.5% tax rate.

6. When is advance tax payable?

At the time of initial vehicle registration or whenever ownership is transferred to a new person.