The on-road price is the ex-factory price plus the taxes and fees you pay before the car can be driven legally. For a new 1300cc car with an ex-factory price of Rs 4,500,000 registered in Punjab, a filer pays Rs 175,000 on top, so the on-road price is Rs 4,675,000. A non-filer pays Rs 4,812,500, because the section 231B advance tax is three times higher.
Enter the price from the maker's price list, the engine size and your filer status. Pick the province where the car will be registered. The calculator lists every charge separately and flags any figure we could not confirm from the department's own schedule.
What goes into the on-road price
A dealer's price list shows the ex-factory price. That price already includes sales tax, federal excise duty where it applies, and the new energy vehicle levy of 1% to 3% that makers pay on petrol cars. On top of it you pay:
| Charge | Who collects it | How it is worked out |
|---|---|---|
| Advance tax, section 231B | Maker at sale, or excise office at registration | Share of price by engine size, three times for a non-filer |
| Registration fee | Provincial excise office | Share of price (fixed fee for small bikes in Punjab) |
| Token tax | Provincial excise office | Yearly, a share of price, or a one-time lifetime amount |
| Income tax, section 234 | Excise office with the token | Fixed by engine size, double for a non-filer |
| Smart card, number plates | Excise office | Fixed amounts, differ by province |
The 231B tax is paid once. If the maker collects it on the invoice, the excise office does not collect it again when you show that invoice. Add freight, insurance or dealer charges in the optional box if your dealer quotes them.
Withholding tax on car registration (231B) 2026-27
Advance income tax on the purchase or first registration of a locally made car, as a share of the invoice price:
| Engine | Filer | Non-filer | On a Rs 5,000,000 car, filer |
|---|---|---|---|
| Up to 850cc | 0.5% | 1.5% | Rs 25,000 |
| 851 to 1,000cc | 1% | 3% | Rs 50,000 |
| 1,001 to 1,300cc | 1.5% | 4.5% | Rs 75,000 |
| 1,301 to 1,600cc | 2% | 6% | Rs 100,000 |
| 1,601 to 1,800cc | 3% | 9% | Rs 150,000 |
| 1,801 to 2,000cc | 5% | 15% | Rs 250,000 |
| 2,001 to 2,500cc | 7% | 21% | Rs 350,000 |
| 2,501 to 3,000cc | 9% | 27% | Rs 450,000 |
| Above 3,000cc | 12% | 36% | Rs 600,000 |
Rates from the FBR withholding tax rate card updated to 30 June 2026 under the Finance Act 2026. A filer can adjust this tax against their income tax for the year. A non-filer cannot, and pays three times as much. For an imported car the value is the customs value plus all duties and taxes.
Worked example: 1300cc car in Punjab
A new 1300cc car with an ex-factory price of Rs 4,500,000, bought by a filer and registered in Lahore:
| Item | How | Amount |
|---|---|---|
| Advance tax, 231B | 1.5% of price | Rs 67,500 |
| Registration fee | 2% of price (1001 to 2000cc) | Rs 90,000 |
| Token tax, first year | 0.3% of price | Rs 13,500 |
| Income tax, section 234 | 1300 to 1499cc, filer | Rs 2,500 |
| Professional tax | Fixed | Rs 200 |
| Registration smart card | Fixed | Rs 1,300 |
| Taxes and fees | Rs 175,000 | |
| On-road price | Rs 4,675,000 |
A non-filer pays Rs 202,500 under 231B (4.5%) and Rs 5,000 under section 234, so the on-road price rises by Rs 137,500 to Rs 4,812,500. Punjab stopped charging a number plate fee in February 2026; you now have plates made in the market to the approved design.
Car on-road price in Punjab at common prices
Taxes and fees for new cars registered in Punjab. The prices are round examples, not any maker's current list price:
| Engine | Ex-factory price | Taxes and fees, filer | On-road, filer | On-road, non-filer |
|---|---|---|---|---|
| 660cc | Rs 3,000,000 | Rs 76,500 | Rs 3,076,500 | Rs 3,116,500 |
| 1,000cc | Rs 4,000,000 | Rs 111,500 | Rs 4,111,500 | Rs 4,201,500 |
| 1,300cc | Rs 4,500,000 | Rs 175,000 | Rs 4,675,000 | Rs 4,812,500 |
| 1,500cc | Rs 7,000,000 | Rs 376,250 | Rs 7,376,250 | Rs 7,660,000 |
| 1,800cc | Rs 9,500,000 | Rs 604,500 | Rs 10,104,500 | Rs 10,679,000 |
Cars up to 1000cc pay a Rs 20,000 lifetime token instead of a yearly one, and the calculator adds the section 234 lump sum (Rs 10,000 for a filer) with it; check this line on your challan. Above 1300cc Punjab adds 1% capital value tax if it has not already been paid, which is why the 1500cc and 1800cc rows jump.
Same car, different province
The same 1300cc car at Rs 4,500,000 costs a different amount on the road depending on where it is registered:
| Province | Taxes and fees, filer | On-road, filer | On-road, non-filer |
|---|---|---|---|
| Punjab | Rs 175,000 | Rs 4,675,000 | Rs 4,812,500 |
| Sindh | Rs 130,700 | Rs 4,630,700 | Rs 4,768,200 |
| Islamabad * | Rs 173,650 | Rs 4,673,650 | Rs 4,811,150 |
| Khyber Pakhtunkhwa | Rs 119,215 | Rs 4,619,215 | Rs 4,756,715 |
| Balochistan * | Rs 116,400 | Rs 4,616,400 | Rs 4,753,900 |
Rows marked * leave out a charge we could not confirm, so the true figure is slightly higher. Punjab and Islamabad charge a 2% registration fee on this car. Sindh charges 1.25% and KP and Balochistan 1%, but Sindh adds Rs 2,450 for Ajrak number plates and KP charges Rs 1,215 for its plates, registration book and scanning package.
Province by province
Punjab adds Rs 200 professional tax and a Rs 1,300 smart card, and cars up to 1000cc pay a Rs 20,000 lifetime token. Sindh charges a fixed yearly token (Rs 2,000 for a 1300cc car) and, under the Sindh Finance Act 2024, an extra registration tax of Rs 25,000 on locally made cars of 1500 to 1999cc and Rs 50,000 from 2000cc, which we could not confirm for 2026-27. Islamabad charges token tax of 0.25% of the invoice price for 1001 to 2000cc and 0.35% above from 1 July 2026; its registration fee and Rs 2,400 smart card come from a report of the Islamabad Excise calculator. KP charges a yearly token from Rs 2,000, and Balochistan a lifetime token on small cars.
Not included: late registration fees, special or fancy number charges, and the Islamabad and Balochistan number plate fees, which are not published. Electric vehicles get large concessions in several provinces that this calculator does not apply. Figures follow the schedules named below; your invoice and excise challan are final.
On-road price questions
How is the on-road price of a car calculated in Pakistan?
Start with the ex-factory price. Add section 231B advance tax, the provincial registration fee, the first token tax with section 234 income tax, and fixed charges such as the smart card and number plates. For a 1300cc car at Rs 4,500,000 in Punjab, a filer adds Rs 175,000.
What is the withholding tax on car registration for a non-filer?
Three times the filer rate. For a 1001 to 1300cc car that is 4.5% of the price instead of 1.5%, and above 3000cc it is 36% instead of 12%. Section 234 tax with the token is also doubled. Joining the active taxpayers list before you buy is usually cheaper.
Is advance tax charged twice, by the dealer and the excise office?
No. Section 231B lets the maker collect it at sale or the excise office collect it at registration. If the invoice shows the tax was collected from you, the excise office should not charge it again. Keep the invoice with the tax line for your registration file.
Is the number plate fee still charged in Punjab?
No. Punjab Excise stopped producing government number plates in February 2026 and stopped charging the fee. You have plates made in the market to the approved size and design. Sindh charges Rs 2,450 for its Ajrak car plates, and KP charges Rs 1,215 for plates with the registration book.
Last reviewed 30 September 2026. Results are estimates; official notices always take precedence.