22/04/2026
Tax on Company Car – Rule 5 (Income Tax Rules 2001)
Learn how company-provided vehicles are taxed in Pakistan. Under Rule 5, if a car is used for both personal and official purposes, 5% of the car’s value is added to taxable income. For personal use only, it increases to 10%.
✔ Understand perquisites in taxation
✔ Rule 5 valuation method explained
✔ Purchased vs leased car treatment
✔ Simple calculation example
💼 Stay compliant with FBR regulations with expert support from G ALI & Co – Chartered Accountants
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