Withholding Tax on Motor Vehicle Purchase (Section 234) Calculator

Withholding Tax on Motor Vehicle Purchase (Section 234) Available tax years: 2026, 2025. CAUTION -- structural mismatch found against FBR primary source: FBR's official TY2026 WHT Rate Card shows vehicle-purchase withholding tax under Section 231B (not 234) with a materially different rate structure -- percentage-of-value bands from 0.5% (up to 850cc) up to 12% (above 3000cc) for ATL, with Non-ATL at 3x the ATL rate, plus a separate fixed-fee table under 231B(2)/(2A). Section 234 in the FBR card is a different, smaller annual/registration-based tax with small fixed rupee amounts by seat count and engine capacity, not the percentage rates shown below. The rates below (1-2.5% engine-capacity-based, doubling for non-filer) do not match either FBR table cleanly and may reflect an older or simplified version of the law. Recommend NOT relying on this entry for TY2025-2027 without further legal verification -- treat as unverified.