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    Motor Vehicle Advance Tax Calculator

    Section 231B withholding tax at registration/purchase of cars.

    Default tax year: Tax Year 2026231B value-based rate card applies for TY2026 profile.Older years use legacy fixed bands in model.

    FBR - Finance Acts

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    Income Tax Ordinance, 2001

    Primary legal text for direct taxes.

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    Filer/non-filer status verification.

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    Official withholding rates page (updated by FBR).

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    Inputs

    Configure your scenario

    Section 231B estimate based on selected engine capacity and filer status.

    Rs 1,500,000
    05 M10 M15 M20 M25 M

    Active tax filer

    Filer/non-filer rates apply where relevant.

    Tax base

    Rs 1,500,000

    Department tax

    Rs 7,500

    After tax value

    Rs 1,492,500

    Effective 0.5%

    By department

    Selected department estimate

    Tax Year 2026

    Motor Vehicle Advance Tax

    Section 231B value-based rates

    Rs 7,500

    Source: ITO 2001 — Section 231B

    Assumption: Value-based bands TY2026 (0.5%-12%); legacy fixed CC buckets pre-2026.

    Sources & Act reference

    Statutory citations and modelling notes

    Motor Vehicle Advance Tax

    ITO 2001 — Section 231B

    Value-based bands TY2026 (0.5%-12%); legacy fixed CC buckets pre-2026.

    Rule trace

    Applied rule and official references

    Applied rule id: wht-motor-vehicle-punjab-v1

    Smart insight

    Estimated Motor Vehicle Advance Tax for Tax Year 2026 is Rs 7,500.

    Estimates only. Verify with latest Finance Act and official jurisdiction notifications before filing or payment.

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    Income Tax Ordinance 2001

    Section-by-section reference, plain English.

    Withholding Tax Rates

    Section-wise filer and non-filer WHT rate card.