Transporters and truck owners in Pakistan are taxed under a presumptive tax regime. Fixed tax per vehicle. Know your obligations, NTN requirements, and compliance steps.
Transporter Tax Regime in Pakistan
Transporters with goods vehicles are typically taxed under the presumptive tax regime (Section 234A) - a fixed annual tax per vehicle based on vehicle type and load capacity. This is final tax and simpler than normal income tax.
Presumptive Tax Rates for Goods Vehicles 2026
| Vehicle Type | Annual Tax |
|---|---|
| Up to 2,000 kg loading | Rs. 2,500 |
| 2,001 - 4,000 kg | Rs. 5,000 |
| 4,001 - 8,000 kg | Rs. 7,500 |
| Over 8,000 kg | Rs. 12,500 |
Transporter or logistics company? WhatsApp 0328-4675162 - NTN registration and annual return filing from Rs. 3,500.
Frequently Asked Questions
Do I still need to file a return if I pay presumptive tax?
Yes. You still need to file an annual income tax return to be on ATL as active filer. The return will show presumptive tax paid as your full and final tax liability.