Token tax is two charges paid together: the motor vehicle tax your province sets, and advance income tax under section 234 that the excise office collects for FBR. For 2026-27, a 1300cc car with an invoice value of Rs 4,500,000 pays Rs 16,200 a year in Punjab and Rs 13,750 in Islamabad for a filer. The same car pays Rs 4,500 in Sindh and Rs 5,500 in Khyber Pakhtunkhwa.
The gap is because Punjab and Islamabad now charge cars above 1000cc a percentage of the invoice value, while Sindh, KP and Balochistan still charge a fixed amount by engine size. Pick your province above, enter the engine cc from your registration book and the invoice price, and the calculator shows each part of the bill.
One car, five provinces
A 1300cc car, two years old, invoice value Rs 4,500,000, owner on the Active Taxpayers List. Yearly token for 2026-27:
| Province | How the tax is worked out | Motor vehicle tax | Total with 234 tax (filer) |
|---|---|---|---|
| Punjab | 0.3% of invoice value Rs 4,500,000 | Rs 13,500 | Rs 16,200 |
| Islamabad | 0.25% of invoice value Rs 4,500,000 | Rs 11,250 | Rs 13,750 |
| Sindh | Fixed yearly rate for this engine size | Rs 2,000 | Rs 4,500 |
| Khyber Pakhtunkhwa | Fixed yearly rate for this engine size | Rs 3,000 | Rs 5,500 |
| Balochistan | Fixed yearly rate for this engine size | Rs 1,400 | Rs 3,900 |
Punjab also adds a Rs 200 professional tax, which is in its total. Sindh, KP and Balochistan charge a fixed amount by engine size, so the invoice value makes no difference there.
How to calculate token tax
Work it out in three steps.
- Find your province's motor vehicle tax. In Punjab and Islamabad, cars above 1000cc pay a percentage of the invoice value. Elsewhere, look up the fixed amount for your engine size.
- Add section 234 income tax. This depends only on engine cc and whether you are a filer. For a 1300cc car it is Rs 2,500 for a filer and Rs 5,000 for a non-filer.
- Add any provincial extras and take off any rebate. Punjab lists a Rs 200 professional tax and gives 10% off the yearly tax if you pay the whole year by 31 August.
Worked example, Punjab
| Step | Amount |
|---|---|
| Motor vehicle tax: 0.3% x Rs 4,500,000 | Rs 13,500 |
| Section 234 tax, 1300cc, filer | Rs 2,500 |
| Professional tax | Rs 200 |
| Token tax for 2026-27 | Rs 16,200 |
A non-filer pays Rs 5,000 under section 234, so the total is Rs 18,700. Paid by 31 August, the 10% rebate takes Rs 1,350 off the motor vehicle tax, giving Rs 14,850 for a filer.
Value-based token tax in Punjab and Islamabad
From 1 July 2026, Punjab charges 0.3% of the invoice price on cars of 1001 to 2000cc and 0.4% above 2000cc, up from 0.2% and 0.3% in 2025-26. The Punjab Finance Act also says the yearly tax cannot fall below the old fixed rate for that engine size. So an older 1500cc car with an invoice of Rs 1,500,000 pays Rs 6,000, not 0.3% of its value (Rs 4,500).
Islamabad moved to the same idea in the Finance Act 2026: 0.25% of invoice value for 1001 to 2000cc and 0.35% above 2000cc. Before July 2026 a 1300cc car paid a flat Rs 1,500.
The value used is the invoice value of the vehicle, not its resale price today. For older cars the excise office uses the value in its own record, so enter the figure from your file if you have it.
Cars registered in Punjab before July 2024 may be charged either the percentage or the old fixed rate, depending on how the excise office has recorded them. The calculator applies the percentage to all of them and shows the old rate in the result, so you can compare it with your challan.
Section 234 advance tax by engine size
Every province adds the same federal tax to the token, so this table applies wherever you pay. These are FBR's rates for 2026-27; a non-filer pays twice the filer amount.
| Engine | Yearly, filer | Yearly, non-filer | Lump sum, filer | Lump sum, non-filer |
|---|---|---|---|---|
| Up to 1,000cc | Rs 800 | Rs 1,600 | Rs 10,000 | Rs 20,000 |
| 1,001 to 1,199cc | Rs 1,500 | Rs 3,000 | Rs 18,000 | Rs 36,000 |
| 1,200 to 1,299cc | Rs 1,750 | Rs 3,500 | Rs 20,000 | Rs 40,000 |
| 1,300 to 1,499cc | Rs 2,500 | Rs 5,000 | Rs 30,000 | Rs 60,000 |
| 1,500 to 1,599cc | Rs 3,750 | Rs 7,500 | Rs 45,000 | Rs 90,000 |
| 1,600 to 1,999cc | Rs 4,500 | Rs 9,000 | Rs 60,000 | Rs 120,000 |
| Above 1,999cc | Rs 10,000 | Rs 20,000 | Rs 120,000 | Rs 240,000 |
It counts as advance income tax, so you can adjust it in your return. Section 234(2A) stops it once a car has been in use in Pakistan for more than ten years. The lump sum column is used where a province takes the motor vehicle tax in one payment, such as a lifetime token.
How to pay token tax online
Each province has its own official channel. Use only these, or your bank's app with a PSID from them.
Punjab
Pay through ePay Punjab: enter the registration number, generate a 17-digit PSID and pay it by internet banking, ATM or over the counter. Check vehicle details on the MTMIS verification page of Punjab Excise. More on the Punjab token tax page.
Islamabad
Pay in the City Islamabad app of the ICT Administration: enter the vehicle number, the app works out the tax and gives a PSID to pay through online banking. More on the Islamabad token tax page.
Sindh
Pay through the Excise Sindh app or Sindh Excise's online tax portal, by card, digital banking or mobile wallet. The website also verifies vehicles online, including by CNIC. More on the Sindh vehicle tax page.
Khyber Pakhtunkhwa
The KP Excise department's Zama KP app takes token tax payments. KP Excise's e-services include vehicle verification. More on the KPK token tax page.
The token is only one of the costs of owning a car. When you buy second-hand, the vehicle transfer fee calculator puts the transfer fee and section 231B tax beside it; for a new car, the car on-road price calculator starts from the ex-factory price and adds registration, advance tax and the first token.
Lifetime token tax
Some vehicles pay once instead of every year:
- Punjab and Islamabad, cars up to 1000cc: Rs 20,000 once. In Punjab, if the car is sold within ten years, the buyer pays it again less 10% for each year since registration. Islamabad raised its amount from Rs 10,000 in July 2026.
- Sindh, cars up to 1000cc: Rs 20,000 once for a new car, or Rs 1,500 a year. A registered car can switch to lifetime at Rs 15,000 (under 5 years old), Rs 10,000 (5 to 10 years) or Rs 8,000 (older).
- Balochistan: cars up to 1000cc under five years old pay once (Rs 10,500 up to 660cc, Rs 12,000 up to 1000cc). Bigger or older cars can pay yearly or choose a lifetime amount.
- Motorcycles pay once in every province: Rs 1,500 in Punjab, Rs 1,500 in Balochistan, Rs 2,500 in KP, Rs 1,800 or Rs 3,000 in Sindh, and Rs 1,000 to Rs 5,000 in Islamabad by engine size.
When the motor vehicle tax is paid as a lump sum on a car, section 234 is also collected as a lump sum, for example Rs 10,000 for a filer with a car up to 1000cc.
Balochistan token tax rates
Balochistan charges small fixed amounts and lets most cars pay once instead. Rates from its schedule of taxes in force from 1 July 2025:
| Engine | Balochistan motor vehicle tax |
|---|---|
| Up to 660cc | Rs 1,000 a year (from 5 years old); or once: Rs 10,500 under 5 yrs, Rs 9,500 under 10 yrs, Rs 8,500 older |
| 661 to 1,000cc | Rs 1,100 a year (from 5 years old); or once: Rs 12,000 under 5 yrs, Rs 11,000 under 10 yrs, Rs 10,000 older |
| 1,001 to 1,500cc | Rs 1,400 a year; or once: Rs 17,000 under 5 yrs, Rs 15,000 under 10 yrs, Rs 13,000 older |
| 1,501 to 2,000cc | Rs 1,700 a year; or once: Rs 20,000 under 5 yrs, Rs 18,000 under 10 yrs, Rs 16,000 older |
| Above 2,000cc | Rs 2,000 a year; or once: Rs 24,000 under 5 yrs, Rs 22,000 under 10 yrs, Rs 18,000 older |
| Motorcycle any cc | Rs 1,500 once (lifetime) |
Section 234 income tax is added, as in every province. A 1300cc car paying yearly in Balochistan costs a filer Rs 1,400 + Rs 2,500 = Rs 3,900.
Rates are for private cars, jeeps and motorcycles. Commercial, hired and electric vehicles have their own rates, which this calculator does not work out. Sindh's rates are those in force since July 2019; Sindh's 2025-26 budget cut the yearly tax for commercial vehicles only, so private car rates are unchanged. Your excise challan is the final word.
Token tax questions
How much is token tax on a 1000cc car?
In Punjab and Islamabad a car up to 1000cc pays a one-time Rs 20,000, plus Rs 10,000 section 234 tax for a filer, when first registered. After that nothing is due each year. In Sindh it is Rs 1,500 a year plus Rs 800, in KP Rs 2,000 a year plus Rs 800, for a filer.
Do non-filers pay more token tax?
Yes, but only on the income tax part. The provincial motor vehicle tax is the same for everyone. Section 234 income tax is doubled for anyone not on the Active Taxpayers List, so a 1300cc car pays Rs 5,000 instead of Rs 2,500, and a car of 2000cc or more pays Rs 20,000 instead of Rs 10,000.
Is token tax charged on the invoice price or the current value?
In Punjab and Islamabad the percentage is applied to the invoice value, the price the car was sold for new, not what it would fetch today. That means the yearly tax does not fall as the car gets older. In Punjab it can also never be lower than the old fixed rate for that engine size.
Why is my Punjab token tax higher in 2026-27?
The Punjab Finance Act 2026 raised the rate from 0.2% to 0.3% of invoice value for 1001 to 2000cc, and from 0.3% to 0.4% above 2000cc, from 1 July 2026. A 1300cc car with a Rs 4,500,000 invoice now pays Rs 13,500 motor vehicle tax instead of Rs 9,000.
Does the section 234 tax stop when the car gets old?
Yes. Section 234(2A) of the Income Tax Ordinance says advance tax is not collected on a motor car used for more than ten years in Pakistan. The provincial motor vehicle tax still applies, so an old car keeps paying token tax, just without the income tax part.
How do I pay car token tax online?
Use your province's official channel: ePay Punjab in Punjab, the City Islamabad app in Islamabad, the Excise Sindh app or Sindh Excise tax portal in Sindh, and the Zama KP app in Khyber Pakhtunkhwa. Most give you a PSID that you pay through your bank's app. Check the amount against this calculator before paying.
Province calculators and related tools
Last reviewed 9 October 2026. Results are estimates; official notices always take precedence.