Fixed PKR advance tax paid at the registration or transfer of a private passenger vehicle, varying by engine displacement. Non-filers pay 3× the filer rate at every band — among the largest ATL premiums in Pakistan's tax code.
| Engine displacement | Filer (ATL) | Non-filer | Non-filer premium |
|---|---|---|---|
| Up to 850 cc | Rs 10,000 | Rs 30,000 | +Rs 20,000 |
| 851–1000 cc | Rs 20,000 | Rs 60,000 | +Rs 40,000 |
| 1001–1300 cc | Rs 25,000 | Rs 75,000 | +Rs 50,000 |
| 1301–1600 cc | Rs 50,000 | Rs 150,000 | +Rs 100,000 |
| 1601–1800 cc | Rs 150,000 | Rs 450,000 | +Rs 300,000 |
| 1801–2000 cc | Rs 200,000 | Rs 600,000 | +Rs 400,000 |
| 2001–2500 cc | Rs 300,000 | Rs 900,000 | +Rs 600,000 |
| 2501–3000 cc | Rs 400,000 | Rs 1,200,000 | +Rs 800,000 |
| Above 3000 cc | Rs 500,000 | Rs 1,500,000 | +Rs 1,000,000 |