Transferring a used 1300cc car in Punjab two years after its first registration costs a filer Rs 16,375: the Rs 9,075 transfer fee, Rs 6,000 advance tax under section 231B(2) and the Rs 1,300 smart card. Above 1300cc Punjab also charges a 1% capital value tax on recent cars, which is often the biggest item.
Choose transfer or new registration above, then enter the engine cc, value and age of the vehicle. The calculator covers Punjab and Sindh fully. For Islamabad and KP it shows the federal 231B tax only, and Balochistan's fees are included where its schedule gives them.
Punjab transfer fee
Fixed fees charged by Punjab Excise when ownership changes:
| Vehicle | Punjab transfer fee |
|---|---|
| Car or jeep Up to 1,000cc | Rs 4,540 |
| Car or jeep 1,001 to 1,800cc | Rs 9,075 |
| Car or jeep Above 1,800cc | Rs 18,150 |
| Motorcycle or scooter | Rs 910 |
Punjab also charges Rs 1,300 for the registration smart card. Number plates, if replaced, are extra.
Section 231B(2) advance tax on transfer
Whoever registers a car in their name on transfer pays advance income tax under section 231B(2). The amount is fixed by engine size and falls by 10% for each year since the car was first registered in Pakistan, so a car ten or more years old pays nothing. Cars up to 850cc pay nothing at any age. A non-filer pays three times the filer amount.
Example: a 1300cc car first registered two years ago. The filer rate is Rs 7,500. Less 20% for two years gives Rs 6,000. A non-filer pays Rs 22,500 less 20%, which is Rs 18,000.
The tax is adjustable: a filer can claim it against their income tax for the year.
Section 231B rates 2026-27
231B(1) is charged at purchase or first registration as a share of value. 231B(2) is charged on transfer before the yearly reduction.
| Engine | 231B(1) filer | 231B(1) non-filer | 231B(2) filer | 231B(2) non-filer |
|---|---|---|---|---|
| Up to 850cc | 0.5% | 1.5% | Nil | Nil |
| 851 to 1,000cc | 1% | 3% | Rs 5,000 | Rs 15,000 |
| 1,001 to 1,300cc | 1.5% | 4.5% | Rs 7,500 | Rs 22,500 |
| 1,301 to 1,600cc | 2% | 6% | Rs 12,500 | Rs 37,500 |
| 1,601 to 1,800cc | 3% | 9% | Rs 18,750 | Rs 56,250 |
| 1,801 to 2,000cc | 5% | 15% | Rs 25,000 | Rs 75,000 |
| 2,001 to 2,500cc | 7% | 21% | Rs 37,500 | Rs 112,500 |
| 2,501 to 3,000cc | 9% | 27% | Rs 50,000 | Rs 150,000 |
| Above 3,000cc | 12% | 36% | Rs 62,500 | Rs 187,500 |
Rates from the FBR withholding tax rate card updated to 30 June 2026. The value for 231B(1) is the invoice value including all duties for a local car, or the customs value plus duties and taxes for an imported one.
Capital value tax in Punjab
Punjab Excise charges capital value tax (CVT) on every transfer, and on a new registration if it has not already been paid, for vehicles above 1300cc. The rate is 1% of the value, with the value reduced by 10% for each year of age. It applies for five years; after that it is zero.
Example: an 1800cc car worth Rs 9,000,000, first registered two years ago.
| Step | Amount |
|---|---|
| Value less 20% for two years | Rs 7,200,000 |
| CVT at 1% | Rs 72,000 |
| Transfer fee, 1001 to 1800cc | Rs 9,075 |
| 231B(2): Rs 18,750 less 20%, filer | Rs 15,000 |
| Smart card | Rs 1,300 |
| Total | Rs 97,375 |
Punjab Excise does not say whether the 10% a year is taken off the original value each time or off the reduced value. The calculator takes 10% of the original value for each year. Ask the excise office for the value it will use if the amount matters to your deal.
Small cars and motorcycles: lifetime token charged again
In Punjab, cars up to 1000cc and motorcycles pay a one-time lifetime token. When one changes hands within ten years of registration, the new owner pays it again, less 10% for each year.
A 1000cc car, three years after registration, filer:
| Item | Amount |
|---|---|
| Transfer fee, up to 1000cc | Rs 4,540 |
| 231B(2): Rs 5,000 less 30% | Rs 3,500 |
| Lifetime token: Rs 20,000 less 30% | Rs 14,000 |
| Smart card | Rs 1,300 |
| Total | Rs 23,340 |
A motorcycle two years old costs Rs 910 transfer fee, Rs 1,200 lifetime token (Rs 1,500 less 20%) and Rs 1,300 smart card, Rs 3,410 in all.
New registration in Punjab
Registering a new 1300cc car with an invoice value of Rs 4,500,000, as a filer:
| Item | Amount |
|---|---|
| Registration fee, 2% of value (1001 to 2000cc) | Rs 90,000 |
| 231B(1) advance tax, 1.5% of value | Rs 67,500 |
| First year token tax, 0.3% of value | Rs 13,500 |
| Section 234 income tax | Rs 2,500 |
| Professional tax | Rs 200 |
| Smart card | Rs 1,300 |
| Total | Rs 175,000 |
Punjab's registration fee is 1% of value up to 1000cc, 2% for 1001 to 2000cc and 4% above 2000cc. Motorcycles pay Rs 1,000 to Rs 2,500 up to 150cc and 2% of value above that. Register within 60 days of purchase (30 days for a motorcycle): after that Punjab adds Rs 2,000, or Rs 5,000 after 180 days, and Rs 500 for a late motorcycle.
Sindh transfer fee
Sindh Excise transfer fees. The 231B(2) advance tax is added for cars, as in Punjab.
| Vehicle | Sindh transfer fee |
|---|---|
| Car or jeep Up to 800cc | Rs 1,600 |
| Car or jeep 801 to 1,500cc | Rs 2,000 |
| Car or jeep 1,501 to 2,000cc | Rs 3,000 |
| Car or jeep 2,001 to 3,000cc | Rs 5,000 |
| Car or jeep Above 3,000cc | Rs 7,000 |
| Motorcycle or scooter | Rs 500 |
A 1300cc car two years old costs a filer Rs 2,000 + Rs 6,000 = Rs 8,000 to transfer in Sindh. A new 1300cc car worth Rs 4,500,000 costs Rs 56,250 registration fee (1.25%), Rs 67,500 advance tax, Rs 2,000 token and Rs 2,500 section 234 tax, Rs 128,250 before number plates.
Not included: number plates, bank or service charges, and Sindh's extra one-time registration tax on cars of 1500cc and above, which was raised in 2024 and may have changed since. For Islamabad and KP the transfer and registration fee schedules could not be confirmed, so only the 231B tax is shown. Electric vehicles get large concessions in several provinces that the calculator does not apply.
Transfer and registration questions
What is the car transfer fee in Punjab?
Rs 4,540 for cars up to 1000cc, Rs 9,075 for 1001 to 1800cc and Rs 18,150 above 1800cc. A motorcycle is Rs 910. On top you pay section 231B(2) advance tax, the Rs 1,300 smart card, capital value tax above 1300cc on cars up to five years old, and the lifetime token again on small cars and bikes.
Who pays the 231B tax on a used car?
The buyer, because it is collected when the car is registered in the new owner's name. It is fixed by engine size, falls by 10% for each year since first registration, and is three times higher for a non-filer. A filer can adjust it against their own income tax.
How much does it cost to transfer a 1000cc car in Punjab?
For a car three years after registration, a filer pays Rs 4,540 transfer fee, Rs 3,500 advance tax, Rs 14,000 lifetime token and Rs 1,300 smart card, Rs 23,340 in total. After ten years the advance tax and the lifetime token both fall to zero.
Is there capital value tax on transferring a car?
In Punjab, yes, for vehicles above 1300cc. It is 1% of the vehicle's value, reduced by 10% a year, and stops after five years. Cars of 1300cc and below are not charged. Sindh Excise's fee schedule does not list a CVT on transfers.
How much is the registration fee for a new car in Sindh?
1% of value up to 1000cc, 1.25% for 1001 to 1300cc, 2.25% for 1301 to 2500cc and 5% above 2500cc. Motorcycles pay 1% up to 149cc and 2% from 150cc. Section 231B(1) advance tax and the first year's token are added.
Last reviewed 29 September 2026. Results are estimates; official notices always take precedence.