Token tax for commercial vehicles, rickshaws and tractors in Punjab
Commercial vehicle token tax in Punjab runs on vehicle class and capacity rather than engine size alone. A goods vehicle pays by maximum laden capacity, a passenger vehicle plying for hire pays by seat count, and a motor cab pays by engine capacity. A commercial tractor pays a fixed token tax amount and carries professional tax and income tax beside token tax. A motor cab rickshaw pays one lump sum amount once. This guide sets out each official rate from the schedule of the Punjab Excise and Taxation Department, gives worked examples, and places the rates inside the wider system described in MTMIS Punjab: the complete guide to online vehicle verification.
Table of contents
- How commercial token tax differs from private token tax
- Goods vehicles: rates by maximum laden capacity
- Passenger vehicles plying for hire: rates per seat
- Motor cabs: rates by engine capacity
- Rickshaws and commercial tractors
- Worked examples for commercial owners
- Registration, transfer and fitness obligations for commercial vehicles
- The contrast with private vehicles
- How to check dues and pay through ePay Punjab
- Frequently asked questions
How commercial token tax differs from private token tax
A private car follows one structure and a commercial vehicle follows another structure. The private structure reads engine capacity and invoice price. The commercial structure reads the work of the vehicle, the load of the vehicle, and the seat count of the vehicle. Specifically, the schedule separates goods vehicles, passenger vehicles plying for hire, motor cabs, motor cab rickshaws and commercial tractors into separate rate lines. Each line carries a rate for the year and names the measure that decides the amount. An owner reads the class first and the figure second. The Excise office reads the class from the registration record, and the ePay challan follows the class on the record.
Goods vehicles: rates by maximum laden capacity
Goods vehicles include delivery vans. The schedule sets annual token tax by maximum laden capacity. The table below shows the rate for each band.
| Maximum laden capacity | Annual token tax |
|---|---|
| Up to 4060 kg | Rs 1,000 |
| Above 4060 kg and up to 8120 kg | Rs 6,600 |
| Above 8120 kg and up to 12000 kg | Rs 12,000 |
| Above 12000 kg and up to 16000 kg | Rs 18,000 |
| Above 16000 kg | Rs 24,000 |
A vehicle drawing a trailer adds Rs 400 to the applicable rate. The owner reads maximum laden capacity from the registration record and matches the capacity to one band. The schedule uses maximum laden capacity rather than the load of one journey. Punjab token tax rates 2026-27 sets out the full rate structure for private and commercial vehicles.
Passenger vehicles plying for hire: rates per seat
A passenger vehicle with seating capacity of more than 6 persons and plying for hire follows a per seat rate inside corporation, municipality or cantonment limits. The table below shows the annual rate per seat.
| Service type inside the limits | Annual rate per seat |
|---|---|
| Non air-conditioned vehicle plying for hire | Rs 180 per seat |
| Air-conditioned vehicle plying for hire | Rs 300 per seat |
| Vehicle with 60 percent of the route length inside the limits | Rs 140 per seat |
The owner multiplies the rate per seat by the seat count and reaches the amount for the year. The seat count on the registration record governs the calculation. A route with 60 percent of the route length inside the limits carries the Rs 140 rate per seat.
Motor cabs: rates by engine capacity
A motor cab with seating capacity of not more than 6 persons follows a rate table by engine capacity. The table below shows the annual token tax for each band.
| Engine capacity of the motor cab | Annual token tax |
|---|---|
| Up to 1000cc | Rs 700 |
| 1001cc to 1300cc | Rs 1,200 |
| 1301cc to 1500cc | Rs 2,000 |
| 1501cc to 2000cc | Rs 3,000 |
| 2001cc to 2500cc | Rs 4,000 |
| Above 2500cc | Rs 5,000 |
The motor cab table differs from the private car table. A private car above 1000cc pays a percentage of invoice price each year, and a car up to 1000cc pays one lifetime amount. In contrast, a motor cab pays a fixed amount for the band each year. The use on the record decides the table.
Rickshaws and commercial tractors
Motor cab rickshaws and commercial tractors follow fixed amounts. The table below shows the position for each category.
| Category | Amount |
|---|---|
| Motor cab rickshaw, seating capacity of not more than 3 or 6 persons | Rs 3,000 lump sum, paid once |
| Commercial tractor, token tax | Rs 2,600 |
| Commercial tractor, professional tax | Rs 200 |
| Commercial tractor, income tax | Rs 7,200 |
A motor cab rickshaw in this category has three wheels, and the owner pays the Rs 3,000 lump sum once rather than an annual amount. A commercial tractor carries three lines. Token tax stands at Rs 2,600, professional tax stands at Rs 200, and income tax stands at Rs 7,200. The three lines total Rs 10,000.
Worked examples for commercial owners
Worked examples show the calculation for three common commercial cases.
A goods vehicle with a maximum laden capacity of 10,000 kg falls in the band above 8120 kg and up to 12000 kg. The owner pays Rs 12,000 for the year. A non air-conditioned bus with 40 seats plying for hire inside city limits pays 40 multiplied by Rs 180, and the result equals Rs 7,200 for the year. An air-conditioned bus on the same basis pays 40 multiplied by Rs 300, and the result equals Rs 12,000 for the year. The three examples share one method. The owner reads the class and the measure from the record and matches the rate from the schedule.
Registration, transfer and fitness obligations for commercial vehicles
Registration for tractors, trucks, buses, rickshaws and taxis stands at 1 percent of the value of the vehicle. The transfer fee for a heavy transport vehicle stands at Rs 9,075. The smart card fee stands at Rs 1,300 for motorcycles, cars, heavy transport vehicles and rickshaws. Commercial vehicles carry obligations beside token tax. A fitness certificate regime applies to transport vehicles and places the vehicle under examination by the Motor Vehicle Examiner. The official page counts the registration period for a transport vehicle from the date of the fitness certificate from the Motor Vehicle Examiner. An owner confirms any fitness fee or period at the Excise office.
The contrast with private vehicles
Private vehicles follow a different structure. A motorcycle pays Rs 1,500 lifetime token tax. A car up to 1000cc pays Rs 20,000 lifetime token tax. A car from 1001cc to 2000cc pays 0.3 percent of invoice price per year, and a car above 2000cc pays 0.4 percent per year. By comparison, a commercial vehicle pays the class rate each year, and no lifetime line covers a goods vehicle or a passenger vehicle plying for hire. Private vehicles with more than 6 seats and not plying for hire follow separate rates. The table below shows the private per seat position.
| Private vehicle type, more than 6 seats, not plying for hire | Annual rate |
|---|---|
| Buses and station wagons | Rs 300 per seat |
| Other such vehicles | Rs 2,500 per seat |
An owner reads the hire position on the record first. A bus plying for hire follows the hire table, and a bus in private use follows the private table.
How to check dues and pay through ePay Punjab
The owner reads dues and pays through ePay Punjab against the PSID. The sequence below gives the payment route.
- Open ePay Punjab on epay.punjab.gov.pk and enter the registration number.
- Read the token tax amount and any arrears, and match the amount to the class rate.
- Generate the challan and note the 17-digit PSID.
- Pay the amount through a bank application, an ATM or a mobile wallet against the PSID.
- Keep the paid receipt and check the MTMIS record for the new paid-up-to position.
How to check token tax online in Punjab gives the full check sequence for dues. In addition, the schedule gives a 10 percent rebate on annual token tax paid in full on or before 31 August. The window for 2026-27 closed on 31 August 2026. An owner with a question reaches the Excise helpline on 1035 or the PITB helpline on 0800-08786. The verification form on mtmis.excise.punjab.gov.pk asks for the registration number, the registration date and a security code, and the result shows the engine number and the paid-up-to position. The result does not show the chassis number. An owner also sends the registration number by SMS to 8785.
Frequently asked questions
Does commercial token tax run on engine size alone?
No. Commercial token tax runs on vehicle class and capacity. A goods vehicle pays by maximum laden capacity, a passenger vehicle plying for hire pays by seat count, and a motor cab follows a table by engine capacity.
Does a goods vehicle with a trailer pay an extra amount?
Yes. A vehicle drawing a trailer adds Rs 400 to the applicable rate. The owner adds the amount to the band rate for maximum laden capacity.
Does a motor cab rickshaw pay token tax every year?
No. A motor cab rickshaw with seating capacity of not more than 3 or 6 persons pays Rs 3,000 as a lump sum once. The category covers tricycles in commercial passenger use.
Does a commercial tractor carry taxes beside token tax?
Yes. A commercial tractor carries token tax of Rs 2,600, professional tax of Rs 200 and income tax of Rs 7,200.
Does the 10 percent rebate still apply to a 2026-27 commercial payment?
No. The rebate applies to a full year payment on or before 31 August, and the 2026-27 window closed on 31 August 2026. A later payment carries the full amount.
Does a private bus pay the same per seat rate as a bus plying for hire?
No. A private bus with more than 6 seats and not plying for hire pays Rs 300 per seat per annum. A non air-conditioned bus plying for hire inside city limits pays Rs 180 per seat per annum.