Contract Carriage Tax Calculator
Estimate quarterly, half-yearly, or annual tax schedules for contract carriages, tourist buses, and taxis dynamically using standard slabs and flat rates.
Vehicle Parameters
Configure parameters exactly as registered on the RC Book.
Awaiting Parameters
Configure your vehicle permit classification and seating capacity on the left, then click Calculate.
What This Calculator Does
The Contract Carriage Tax Calculator assesses periodic motor vehicle tax liabilities for commercial passenger vehicles operating under contract carriage permits in Kerala pursuant to Schedule I, Item 7 of the Kerala Motor Vehicles Taxation Act, 1976 (amended by successive Kerala Finance Acts).
Unlike stage carriages (which carry passengers along fixed scheduled routes with individual fares), contract carriages are engaged as a whole under an agreement from one point to another. This category encompasses three-wheeler autorickshaws, electric rickshaws, tourist taxicabs (motor cabs and maxi cabs), staff/educational buses, and interstate luxury contract tourist coaches (ordinary seats, push-back reclining seats, sleeper berths, and hybrid configurations).
Statutory Classification & Rate Matrix (Schedule I, Item 7)
Quarterly statutory assessment slabs applicable across contract carriage classifications in Kerala:
| Vehicle Category / Permit Class | Permitted Seating Capacity | Quarterly Tax Rate | Assessment Basis |
|---|---|---|---|
| Autorickshaw (Petrol / Diesel) | 1 to 4 passenger seats | ₹150.00 / Quarter | Flat Quarterly Surcharge |
| Autorickshaw (Other Fuels / CNG / LPG) | 1 to 4 passenger seats | ₹160.00 / Quarter | Flat Quarterly Surcharge |
| Electric Rickshaw (E-rickshaw) | 2 to 6 passenger seats | ₹150.00 / Quarter | Flat Quarterly Surcharge |
| Ordinary Contract Carriage Bus | > 6 passenger seats | ₹1,500.00 / seat / Qtr | Per Seated Passenger |
| Push-Back Contract Coach (Luxury) | > 6 passenger seats | ₹2,000.00 / seat / Qtr | Per Push-Back Seat |
| Sleeper Berth Contract Carriage | All certified berths | ₹3,000.00 / berth / Qtr | Per Sleeper Berth |
| Heavy Sleeper Passenger Vehicles (Finance Act 2025) | > 20 passengers | ₹1,500.00 / seat / Qtr | WEF 01/04/2025 Statutory Revision |
| Educational Institution Buses (EIB) | Student seating capacity | ₹100.00 / seat / Qtr | Concessional Institutional Rate |
Calculation Methodology & Combined Seat Configurations
1. Driver Seat Exclusion: In all contract passenger vehicles, the driver seat is excluded from taxable passenger capacity. Seating capacity entered into the calculator represents solely fare-paying passenger accommodations.
2. Flat Rate vs Seat Rate Computation:
- Light Commercials (Autorickshaws / E-rickshaws): Assessed on a fixed statutory lump sum rate per calendar quarter (e.g. ₹150 for petrol/diesel autorickshaw).
- Standard Passenger Buses: Assessed as
Taxable Passenger Seats × Statutory Per-Seat Rate.
3. Combined (Hybrid) Seat Configuration Formula: Modern interstate contract buses frequently operate with mixed accommodations (semi-sleeper push-back seats and full sleeper berths). The total quarterly tax is computed additively:
Worked Calculation Example: 36-Capacity Hybrid Tourist Coach
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Clear answers to essential queries regarding contract carriage taxation in Kerala.