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Kerala Motor Vehicle Tax Categories & Slabs

Explore statutory classifications, tax bases, applicable schedules, and legislative provisions under the Kerala Motor Vehicles Taxation Act.

24+
Vehicle Categories
12+
Specialized Tax Calculators
Sched I & II
State Taxation Schedules
Annexure II
15-Yr & 5-Yr One-Time Slabs
Showing 22 of 25 categories
Annual Levy

Advertisement Fee

Section 3(5) - Display Surcharge

Commercial ads wrapped or mounted on transport buses, autorickshaws, and commercial fleets.

Tax Base CriteriaDisplay Area (sq. ft) & Illumination Type
Calculate Tax Due
Agri Discount

Ambulance and Tractors

Schedule I - Item 8

Ambulances, tractors, tillers, caravan trailers, generator rigs, and residuary vehicles.

Tax Base CriteriaUnladen Weight & Agricultural Usage
Calculate Tax Due
Penalty Engine

Arrears & Interest Penalties (Quarterly)

Section 12 - Additional Tax & Penalty

Outstanding quarterly or annual tax defaults, statutory interest rates, and delay slab fines.

Tax Base CriteriaOutstanding Base Tax & Quarters Delayed
Calculate Tax Due
Annual Engine

Arrears & Penalty Tax (Yearly)

Section 12 - Annual Defaults

Calculate annual additional tax, delay interest, and penalty compounding over multi-year defaults.

Tax Base CriteriaYearly Base Tax Default & Interest Rate
Calculate Tax Due
Tax Differential

Cab to Car Conversion

Re-classification Concession

Tax credit calculation when converting a commercial taxi/cab to a private motor car.

Tax Base CriteriaUnexpired Taxi Period & Car Invoice Cost
Calculate Tax Due
Periodic Tax

Construction Equipment Vehicles

Schedule I - Item 10(iii)

Excavators, rollers, dumpers, road-making equipment, and heavy construction machinery.

Tax Base CriteriaUnladen Weight (ULW) Slabs
Calculate Tax Due
Quarterly / Annual

Contract Carriage (Tourist & Staff Cabs)

Schedule I - Item 7(i)

Tourist buses, IT company staff coaches, maxi cabs, motor cabs, and contract carriages.

Tax Base CriteriaSeating Capacity
Calculate Tax Due
Quarterly Tax

Driving School Vehicles

Schedule I - Item 10A

Instructional and training vehicles owned and operated by registered motor driving schools.

Tax Base CriteriaVehicle Class (LMV/Medium/Heavy) & Fuel Type
Calculate Tax Due
Concessional Rate

Educational Institution Buses

Schedule I - Item 7(ii)

Buses owned by recognized schools, colleges, and educational trusts.

Tax Base CriteriaSeating Capacity (Students/Staff)
Calculate Tax Due
EV Rates

Electric Vehicles (EV Concession)

Schedule II - Concessional Rate

Electric 2-wheelers, 3-wheelers, private cars, and commercial EVs benefiting from specialized tax slabs.

Tax Base CriteriaPurchase Price
Calculate Tax Due
Periodic Tax

Fire Engines & Sprinklers

Schedule I - Item 10

Fire engines, fire tenders, road water sprinklers, and trailer pumps/trailers.

Tax Base CriteriaGVW Weight Slabs
Calculate Tax Due
Entry Permit Tax

Foreign Vehicle

Schedule I - Section 3(3)

Vehicles registered outside Kerala entering temporarily for tourism, transport, or business permits.

Tax Base CriteriaDuration of Entry (1 / 3 / 6 Months)
Calculate Tax Due
Quarterly Tax

Goods Carriage (Trucks & Lorries)

Schedule I - Item 3

Commercial goods vehicles, light commercial trucks, and heavy haulage vehicles.

Tax Base CriteriaGross Vehicle Weight (GVW) / Unladen Weight (ULW)
Calculate Tax Due
Quarterly Tax

Inter-State Contract Carriage

Schedule I - Item 7

Tourist buses and passenger carriages operating on inter-state routes with special permits.

Tax Base CriteriaSeat Type & Seating Capacity
Calculate Tax Due
5-Yr Lump Sum

Lumpsum tax

Annexure II - Table C

Calculate 5-Year lump sum tax for motor cycles, autorickshaws, cars, and goods carriages as per Annexure-II.

Tax Base CriteriaSeating Capacity / Goods Payload
Calculate Tax Due
One-Time Tax

New Registration Tax

Annexure II - Table A & B

One-time tax due at first registration for new motor cars, motorcycles, and private vehicles.

Tax Base CriteriaPurchase Invoice Value & Vehicle Type
Calculate Tax Due
Per Seat / Qtr

Other State Contract Carriage (Entering Kerala)

Schedule I - Item 7(ii)

Contract carriages registered in other states entering Kerala under Section 88(9) special permits — Ordinary, Push Back Seat, and Sleeper Berth sub-categories.

Tax Base CriteriaSeat Type × Number of Seats (Quarterly)
Calculate Tax Due
Quarterly Tax

Private Service Vehicles (PSV)

Schedule - Item 7

Vehicles maintained by companies, hotels, or institutions for non-paying passenger transport.

Tax Base CriteriaSeating Capacity
Calculate Tax Due
Differential Tax

RMA & Structural Modification

Road Maintenance Agreement Levy

Tax differential assessment for vehicle re-assignment, alteration, body building, or modification.

Tax Base CriteriaAltered Seating, GVW Change & Green Levy
Calculate Tax Due
Item 10 Slabs

Special Purpose Vehicles (SPV)

Schedule I - Item 10

Ambulances, generator vans, cash vans, caravans, mobile workshops, fire tenders, and all special purpose vehicles.

Tax Base CriteriaULW / GVW / Seating / Floor Area
Calculate Tax Due
Per Seat / Qtr

Stage Carriage (Route Buses)

Schedule I - Item 7

City town services, ordinary mofussil, fast passenger, super express, and interstate route buses.

Tax Base CriteriaPassenger Seating Capacity & Route Distance (km/day)
Calculate Tax Due
Quarterly Tax

Trailer (Carrying Goods & Multi-Axle)

Schedule I - Item 4

Trailers used for carrying goods, double axle trailers, and articulated vehicles.

Tax Base CriteriaGross Vehicle Weight (GVW)
Calculate Tax Due
Statutory Architecture

Kerala Motor Vehicle Taxation Statutory Overview

The Kerala Motor Vehicles Taxation Act, 1976 establishes distinct tax mechanisms depending on vehicle usage classification.

Schedule I: Periodic Tax

Applies to commercial transport fleets. Levied on a quarterly or annual cycle:

  • Goods Carriages (Item 3): 11 GVW slabs (standard vs tipper).
  • Stage Carriages (Item 2): Passenger seat and standing count.
  • Contract Carriages (Item 7): Ordinary, push-back, & sleeper berths.
Annexure: Lifetime Tax

One-time 15-year statutory tax levied at initial registration for non-transport private vehicles:

  • Motorcycles: 9% to 21% of purchase invoice value.
  • Private Cars: 9% to 21% graded by ex-showroom slabs.
  • 5-Year Lump Sum: Multi-year renewals for light transport.
Statutory Concessions

Legislative concessions enacted under Kerala Finance Acts to support priority sectors:

  • Electric Vehicles: 50% statutory reduction on tax rates.
  • Educational Buses: ₹100/seat/quarter institutional rate.
  • Agricultural Machinery: Concessional tractor/trailer tax.
Section 12 & Form G

Statutory default enforcement, penalty ceilings, and non-use exemption framework:

  • Grace Period: 45 calendar days per quarter.
  • Additional Tax: 10%, 20%, 30%, to 50% max penalty.
  • Form G Non-Use: Prior intimation 100% tax waiver.