Withholding Tax Rates — Pakistan 2025–26
📉 Filer vs Non-Filer Rates🔄 Updated 2025–26
Motor Vehicle Registration
— Withholding Tax Rates 2025–26
| Description / Transaction | Section | Filer Rate | Non-Filer Rate |
|---|
| Motor vehicle up to 850cc | 231B | PKR 10,000 | PKR 30,000 |
| Motor vehicle 851cc – 1000cc | 231B | PKR 20,000 | PKR 60,000 |
| Motor vehicle 1001cc – 1300cc | 231B | PKR 30,000 | PKR 90,000 |
| Motor vehicle 1301cc – 1600cc | 231B | PKR 50,000 | PKR 150,000 |
| Motor vehicle 1601cc – 1800cc | 231B | PKR 75,000 | PKR 225,000 |
| Motor vehicle above 1800cc | 231B | PKR 100,000 | PKR 300,000 |
⚠️ Note: Non-filer rates apply to persons not appearing on FBR's Active Taxpayer List (ATL). Rates are subject to change by Finance Acts and SROs. Always verify with the latest FBR notifications.
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