Vehicle Registration Tax — 2501–3000 cc (Pakistan)
Section 231B advance tax on 2501-3000cc vehicles Pakistan TY 2025-26 — PKR 400,000 filer / PKR 1,200,000 non-filer at registration. Prado, Land Cruiser.
How Section 231B works for a 2501–3000 cc vehicle
Pakistan's Section 231B charges a fixed PKR advance tax at the registration or transfer of a private motor vehicle. The rate is tied to engine displacement — your 2501–3000 cc vehicle attracts Rs 400,000 as a filer or Rs 1,200,000 as a non-filer. The Excise & Taxation department collects on behalf of FBR before issuing the registration document.
Section 231B is an event-based transaction tax, not an annual recurring deduction. You pay once at registration; subsequent annual token tax (paid to the provincial Excise department) is a separate provincial levy. Section 231B is also paid again on every transfer of ownership — the buyer pays at the cc-band rate when registration is updated to their name.
Filing your annual income tax return before the registration date ensures you appear on the ATL (refreshed every Monday). Verify your ATL status on the FBR ATL portal before signing the registration paperwork — buyers caught at non-filer rates on the day of registration cannot retroactively claim the filer rate even after filing.
Frequently asked questions
How much vehicle tax for 2501–3000 cc in Pakistan?
Section 231B advance tax — Rs 400,000 for ATL filers and Rs 1,200,000 for non-filers, paid at registration or transfer.
What's the non-filer premium?
Non-filers pay Rs 800,000 more than filers — 3× the filer rate.
When is the tax collected?
At the moment of registration or transfer of ownership at the Excise & Taxation department.
Is the tax refundable through IRIS?
No — it's a fixed event-based transaction tax, not an income adjustment. Not refundable through the IRIS return.