Capital Value Tax Calculator (Vehicles)
CVT is a one-time charge at registration - up to 5 million plus 8% on luxury imports.
Capital value tax (vehicles)
One-time federal CVT at first registration by engine capacity and value.
CVT at registration
Engine bracket
1001 - 1600cc
Capital value tax
Rs 1,00,000
Payable once, at first registration
One-time
What does this calculator do?
The capital value tax calculator Pakistan computes the CVT payable on the purchase of new or used vehicles under the Finance Act 2025, including the higher rates on luxury vehicles. Enter the vehicle engine capacity or purchase price - the calculator applies the graduated CVT chart and shows the exact federal tax due at registration.
Capital value tax (CVT) on vehicles is a one-time federal charge paid when a vehicle is registered in Pakistan, from motorcycles to import-assembled luxury cars. The 2025-26 budget kept the CVT at a sliding scale that reaches Rs 5,000,000 plus 8% of value for the most expensive vehicles.
How to use it
Select the vehicle type - motorcycle, sedan, SUV or imported vehicle - enter the engine capacity (CC) or the price, and the calculator picks the right CVT bracket. For cars above the highest CC bracket it switches to the value-based rate.
- Choose the vehicle category.
- Enter engine capacity or purchase price.
- Read the CVT amount and the source bracket.
- Compare the same car under the filer / non-filer treatment if applicable.
Rate chart - Tax Year 2025-26
| Vehicle | CVT amount |
|---|---|
| Motorcycle up to 200cc | Nil |
| Motorcycle above 200cc | Rs 10,000 |
| Cars up to 1000cc | Rs 25,000 |
| 1001cc - 1600cc | Rs 100,000 |
| 1601cc - 2000cc | Rs 300,000 |
| Above 3000cc | Rs 5,000,000 + 8% of excess |
How the calculation works
CVT is a flat, one-time charge in the Third Schedule of the Income Tax Ordinance, imposed when a vehicle is first registered. The schedule uses engine capacity steps - from nil on small motorcycles up through progressively higher fixed amounts - and beyond the highest step applies a percentage of the vehicles value. In the Finance Act 2025, the top slab was set at Rs 5,000,000 plus 8% of the value in excess, with an additional 2.5% rate for non-filers under specific rules.
The charge is collected at registration by the excise and taxation department on behalf of the federal government. Once paid, no further CVT applies to that vehicle in subsequent years.
- Identify the engine-capacity step from the schedule.
- For top-end vehicles, add the percentage of value.
- The result is payable at registration.
Worked example
A buyer registers a 1,300cc Toyota Yaris in Lahore. The CVT bracket for 1001-1600cc is Rs 100,000, payable once at registration alongside the provincial token tax - a one-time federal charge before the car is allowed on the road.
An imported Range Rover valued at Rs 90,000,000 falls in the top bracket: Rs 5,000,000 plus 8% of the value above the threshold - a CVT running into millions that must be factored into the purchase decision before the import order.
Common mistakes to avoid
- Confusing CVT with the annual token tax - CVT is one-time federal; token tax is recurring provincial.
- Using engine capacity when the schedule for imported vehicles is value-based above the top step.
- Forgetting the CVT applies to used imports at registration of the first import, not on every subsequent transfer.
Frequently asked questions
How much is CVT on a car in Pakistan?+
The one-time CVT runs from Rs 25,000 on cars up to 1000cc to Rs 300,000 on 1601-2000cc, and beyond 3000cc it is Rs 5,000,000 plus 8% of the value above the threshold.
Is CVT paid every year?+
No - it is paid once at the first registration of the vehicle in Pakistan. The annual charge you pay later is the provincial token tax.
Who collects CVT?+
The provincial excise and taxation departments collect CVT at the time of registration on behalf of the federal government under the Income Tax Ordinance.