Disclaimer: Tax calculations may be incorrect. Verify with Kerala Motor Vehicles Taxation Act & Rules. Not associated with Kerala Motor Vehicles Department or any government department. Solely for educational purposes.
Kerala Motor Vehicles Taxation Act — Schedule I, Item 10

Special Purpose Vehicle Tax Calculator

Calculate statutory quarterly and periodic motor vehicle tax for 11 specialized vehicle categories including Cash Vans, Mobile ATMs, Mobile Workshops, and Mobile Canteens.

Specification Parameters

Vehicle Configuration

Select your Special Purpose Vehicle class to load required parameters.

sq.m

Statutory rate: ₹300 per sq.m floor area per quarter (rounded up to next whole sq.m, e.g. 23.1 sq.m → 24 sq.m).

Ready for Calculation

Select a Special Purpose Vehicle class on the left panel to load applicable tax rules and compute statutory tax due.

What Is a Special Purpose Vehicle?

Special Purpose Vehicles (SPVs) are motor vehicles specifically fabricated or equipped with fixed functional apparatus, commercial facilities, or technical units to perform dedicated operational roles rather than standard passenger transit or general cargo haulage.

Under Schedule I, Item 10 of the Kerala Motor Vehicles Taxation Act, 1976, motor vehicle tax for these vehicle categories is assessed strictly based on usable floor area (sq.m) at the statutory rate of ₹300 per square metre (with fractional floor area rounded up to the next whole integer). Weight parameters (ULW/GVW) and seating capacity are not required for tax calculation.

Supported Special Purpose Vehicle Categories

Cash Van
Mobile ATM
Mobile Book Stall
Mobile Canteen
Mobile Digitization Unit
Mobile Exhibition Van
Mobile Office Vehicle
Mobile Restaurant
Mobile Shop
Mobile Theatre
Mobile Workshop

Frequently Asked Questions

Common queries regarding Special Purpose Vehicle taxation in Kerala.