Car transfer tax in Pakistan is a fixed advance income tax under section 231B(2), paid when a registered car is transferred to a new owner. For 2026-27 it ranges from nil for cars up to 850cc to Rs 62,500 for filers, and non-filers pay three times as much (up to Rs 1,87,500).
Last updated: 7 November 2026 by Ahmed. Rates from FBR’s Withholding Tax Rate Card for tax year 2027.
Check the amount for your car with our car registration tax calculator (choose “Transferring a used car”).
Car Transfer Tax in Pakistan 2026-27 by Engine Capacity
| Engine capacity | Filer (on ATL) | Non-filer |
|---|---|---|
| Up to 850cc | Nil | Nil |
| 851cc to 1,000cc | Rs 5,000 | Rs 15,000 |
| 1,001cc to 1,300cc | Rs 7,500 | Rs 22,500 |
| 1,301cc to 1,600cc | Rs 12,500 | Rs 37,500 |
| 1,601cc to 1,800cc | Rs 18,750 | Rs 56,250 |
| 1,801cc to 2,000cc | Rs 25,000 | Rs 75,000 |
| 2,001cc to 2,500cc | Rs 37,500 | Rs 1,12,500 |
| 2,501cc to 3,000cc | Rs 50,000 | Rs 1,50,000 |
| Above 3,000cc | Rs 62,500 | Rs 1,87,500 |
Examples of Car Transfer Tax
| Car | Filer | Non-filer |
|---|---|---|
| Suzuki Mehran or Alto (up to 850cc) | Nil | Nil |
| Suzuki Cultus or Wagon R (998cc) | Rs 5,000 | Rs 15,000 |
| Suzuki Swift (1197cc) | Rs 7,500 | Rs 22,500 |
| Honda City 1.5 or Toyota Corolla 1.6 (1301 to 1600cc) | Rs 12,500 | Rs 37,500 |
| Toyota Corolla Altis Grande 1.8 (1798cc) | Rs 18,750 | Rs 56,250 |
| Toyota Fortuner 2.7 (2501 to 3000cc) | Rs 50,000 | Rs 1,50,000 |
Who Pays the Car Transfer Tax in Pakistan?
The car transfer tax in Pakistan is collected from the person in whose name the car is being transferred, that is the buyer, by the Excise and Taxation office at the time of transfer. Whether the buyer is a filer decides the rate, so a non-filer buyer pays three times more.
Car Transfer Tax vs Transfer Fee
The car transfer tax is a federal income tax and is the same in every province. The transfer fee, biometric verification and other charges are provincial and are set by each Excise department, so they differ between Punjab, Sindh, KP, Balochistan and Islamabad.
How to Pay Less Car Transfer Tax
- Make sure the buyer is on FBR’s Active Taxpayers List before the transfer.
- Cars up to 850cc are exempt from this tax.
- Keep the payment receipt: a filer can adjust it against income tax in the return.
Need help? Get on the Active Taxpayers List with our ATL registration service.
Car Transfer Tax in Pakistan: Example for a Used Cultus
Say you buy a used Suzuki Cultus (998cc). These are the federal taxes collected when it is transferred to your name, before the provincial transfer fee:
| Tax | Filer | Non-filer |
|---|---|---|
| Car transfer tax in Pakistan, section 231B(2) | Rs 5,000 | Rs 15,000 |
| Motor vehicle tax for the year, section 234 | Rs 800 | Rs 1,600 |
| Total federal tax | Rs 5,800 | Rs 16,600 |
For a Suzuki Swift (1197cc) the same total is Rs 9,000 for a filer (Rs 7,500 + Rs 1,500) and Rs 25,500 for a non-filer (Rs 22,500 + Rs 3,000).
Documents for a Car Transfer
- Original CNIC of the buyer and the seller (biometric verification is done at the Excise office or a designated centre)
- Original registration book or smart card, and the original file of the car
- Transfer letter and sale certificate signed by the seller
- Token tax paid up to date; any unpaid token tax must be cleared first
- Proof of filer status if you want the filer rate: your CNIC must be on the Active Taxpayers List
Ask the Excise office for the exact provincial transfer fee for your car, because it is set by each province and is not part of the car transfer tax in Pakistan.
Related guides: Read our guides on car insurance in Pakistan and how to get insured in Pakistan.
How much is car transfer tax in Pakistan?
From nil for cars up to 850cc to Rs 62,500 for cars above 3000cc for filers. Non-filers pay three times: Rs 15,000 to Rs 1,87,500.
What is the transfer tax on a 1300cc car?
Rs 7,500 for a filer and Rs 22,500 for a non-filer.
Is there transfer tax on an 800cc car?
No. Cars up to 850cc have no advance tax on transfer under section 231B(2).
Who pays the tax when a car is transferred?
The person the car is transferred to, normally the buyer.
Is car transfer tax adjustable?
Yes, for filers. It is advance tax that can be adjusted against income tax in the return.
This guide is for general information only and is not financial or tax advice. Rates change often, so confirm the latest figures with your bank before you invest.
Related Guides
- Car registration tax calculator
- Tax on car registration in Pakistan
- Motor vehicle tax in Pakistan
- How to become a filer in Pakistan
- Car loan banks in Pakistan
- Car loan calculator