Punjab vehicle transfer fees and taxes in 2026
The transfer fee is only one line of the amount a buyer pays at a Punjab vehicle transfer in 2026. The current transfer fee stands at Rs 910 for a motorcycle, Rs 4,540 for a car up to 1000cc, Rs 9,075 for a car from 1001cc to 1800cc, and Rs 18,150 for a car above 1800cc. A lifetime token tax charge joins the fee for vehicles transferred within ten years of registration, Capital Value Tax (CVT) joins the fee for cars above 1300cc, and outstanding token tax must clear before the transfer completes. This guide separates each charge, works a full example, and connects the amounts to the transfer process described across MTMIS Punjab: the complete guide to online vehicle verification.
Table of contents
- The transfer fee table for 2026
- The lifetime token tax charge at transfer
- Capital Value Tax on cars above 1300cc
- Other amounts that appear on the transfer challan
- A worked example of a complete transfer bill
- Why older fee tables mislead buyers
- Frequently asked questions
The transfer fee table for 2026
The table below states the transfer of ownership fee that the Excise and Taxation Department charges in 2026, by vehicle category.
| Vehicle category | Transfer fee 2026 |
|---|---|
| Motorcycle or scooter | Rs 910 |
| Car up to 1000cc | Rs 4,540 |
| Car from 1001cc to 1800cc | Rs 9,075 |
| Car above 1800cc | Rs 18,150 |
| Heavy Transport Vehicle (HTV) | Rs 9,075 |
The fee depends on the vehicle category and the engine capacity of a car, and the fee does not depend on the sale price of the vehicle. A buyer and a seller agree the price between themselves; the department charges the fee from the table. The fee is a one-time charge per transfer, and a vehicle that changes hands again pays the fee again at the new transfer.

The lifetime token tax charge at transfer
Cars up to 1000cc and motorcycles carry a lifetime token tax, and the lifetime charge returns when such a vehicle transfers within ten years of first registration. The charge starts from the full lifetime amount, Rs 20,000 for a car up to 1000cc and Rs 1,500 for a motorcycle, and the charge falls by 10 percent for each year that has elapsed since registration.
- A motorcycle transferred after 4 years pays Rs 1,500 less 40 percent, which equals Rs 900.
- A car of 1000cc transferred after 5 years pays Rs 20,000 less 50 percent, which equals Rs 10,000.
- A vehicle transferred after the full ten years pays no lifetime token tax charge, because the reduction reaches 100 percent.
The rule rewards a completed transfer and penalises delay in a mild form: a prompt transfer of a young vehicle carries the higher balance, and a late transfer carries less. The charge belongs to the transfer event, and the paying party is a matter of agreement between buyer and seller; the challan simply carries the amount. The annual token tax position for larger cars follows the separate structure in the Punjab token tax rates 2026-27 guide on this site.
Capital Value Tax on cars above 1300cc
CVT applies to vehicles above 1300cc at 1 percent of the value of the vehicle, and the tax runs for five years from registration with a 10 percent depreciation per year applied to the value. A transfer inside that five-year window can carry a CVT line on the challan, calculated on the depreciated value of the vehicle at the transfer date. A vehicle older than the five-year window carries no CVT balance. The buyer should expect the CVT line on any recent car above 1300cc and should read the amount on the generated challan, because the challan applies the depreciation steps to the recorded value of that specific vehicle.
Other amounts that appear on the transfer challan
Outstanding token tax. The transfer cannot complete against a vehicle with unpaid token tax dues. The system adds the arrears to the transfer challan, and the record clears only after the full payment. A buyer should check the paid-up-to position before the price negotiation ends, through the record check in the pillar guide, so the arrears enter the negotiation instead of surfacing at the counter.
Advance tax on the transfer. Federal advance tax is collected at a vehicle transfer, and the amount depends on the filer status of the buyer. A buyer on the Active Taxpayers List pays the lower rate, and a non-filer pays a higher rate on the same vehicle. The challan states the amount for the specific buyer and vehicle, and no honest guide can print the figure in advance, because the figure follows the buyer status and the vehicle category together.
The new smart card. The department issues a fresh registration smart card in the buyer name after a completed transfer, and the smart card fee stands at Rs 1,300 for a car and for a motorcycle. The vehicle registration smart card in Punjab explains the card and the delivery route.

A worked example of a complete transfer bill
A buyer purchases a car of 1000cc that was first registered six years ago, and the vehicle carries no token tax arrears. The transfer bill builds as follows.
- Transfer fee for a car up to 1000cc: Rs 4,540
- Lifetime token tax at transfer: Rs 20,000 less 60 percent for six elapsed years, which equals Rs 8,000
- New smart card fee: Rs 1,300
- Total before advance tax: Rs 13,840
The advance tax for the buyer joins the total on the challan, and the amount depends on the filer status of the buyer. ePay Punjab generates one challan with a 17-digit Payment Slip ID (PSID) for the combined amount, and how to transfer vehicle ownership in Punjab walks through the full process around the payment, from the transfer order form to biometric verification. The biometric stage itself runs on the NADRA Pak ID application, and the biometric vehicle transfer with the NADRA Pak ID app guide on this site covers that stage step by step.
Why older fee tables mislead buyers
Many websites still print transfer fee figures from older schedules, and some agent quotations repeat the same old figures. The department revises the schedule over time, and the current schedule governs every challan the system generates. A buyer who budgets from an old table will face a different amount at payment, and the difference creates the classic counter dispute. The safe habit is short: read the fee from the current schedule, then confirm the full amount on the generated PSID before payment, because the PSID total is the amount the department will actually collect.
Frequently asked questions
What is the transfer fee for a motorcycle in Punjab in 2026?
The transfer fee for a motorcycle stands at Rs 910. A motorcycle transferred within ten years of registration also pays the lifetime token tax balance, which starts at Rs 1,500 and falls by 10 percent for each elapsed year, and the new smart card adds Rs 1,300.
What is the transfer fee for a car above 1800cc in 2026?
The transfer fee for a car above 1800cc stands at Rs 18,150. A car above 1300cc can also carry CVT at 1 percent of the depreciated value inside the five-year window, and the transfer challan states that amount for the specific vehicle.
Does a buyer pay token tax again at transfer?
Yes, for lifetime token vehicles transferred within ten years. A car up to 1000cc pays the Rs 20,000 lifetime amount less 10 percent for each elapsed year, and a motorcycle pays the Rs 1,500 lifetime amount on the same reduction scale. Vehicles with annual token tax instead clear any outstanding dues at the transfer.
Who pays the transfer fee, the buyer or the seller?
The challan carries the amount, and the two parties decide the payer by agreement. Market practice places the transfer cost on the buyer in most private sales. The department records the payment against the vehicle, and the record does not depend on which party handed over the money.
Where does the final transfer amount appear before payment?
The final amount appears on the ePay Punjab challan for the transfer, under a 17-digit PSID. The challan combines the transfer fee, any lifetime token tax balance, CVT where the tax applies, arrears, and advance tax, and the payer should read every line before paying the PSID.