KERALA TAXES AND BUILDING RULE
In kerala different kinds of taxes are there. Land Tax, Plantation Tax, Building Tax, Luxury tax etc.
Land tax is paid in the Village Office, Building Tax is is Panchayath, Municipality or Corporation offices.
When the building construction is completed for the residential purpose, if it is below 3000 sq.ft, the owner should pay a one time tax to the concerned village office. If the building is above 3000 sq.ft, owner should pay should pay luxury tax every year. The Rate of tax is depending upon the grade of Panchayath, Municipality or Corporation.
LAND TAX
According to 5811 Legislative Assembly Act 2/98, of 29.07.98, Land Taxes are amended as follows.
|
CORPORATION |
Till 2 R (4.94 CENT) ,Above 2 R |
Rs.2 for 1 R (2.47 CENT),Rs.4 for 1 R |
|
MUNICIPALITY /TOWNSHIP |
Till 6 R,Above 6 R |
Rs.1 for 1 R,Rs.2 for 1 R |
|
PANCHAYATH |
Till 20 R,Above 20 R |
PS.50 for 1 R,Rs.1 for 1 R |
New Rate is valid from 01.04.98. For the re-calculation of land tax, tax payers should apply to the Thahsildar in concerned form.
PLANTATION TAX
According to the 1987 act of Kerala State Finance Department, Plantation Tax rates are as follows. (Coconut, Rubber, Coffee, Tea, Cardamom, Pepper are considered as Plantation Yields)
| Rate of taxes |
|
(A) Rate of Basic tax
Period |
Panchayath |
Muncipality |
|
Till 31.3.88 |
Rs.0.05/ are |
Rs.0.05/ are |
|
1.4.1988 to31.3.1993 |
Rs.0.25/ are |
Rs.0. 50/ are |
Rs.1.00/ are |
1.4.1993 to 31.3.1998 |
Rs.0. 50/are |
Rs.1.00/ are |
Rs.2.00/are |
From 1.4.1998 the rate is as follows
Area |
Extent |
Rate |
Corporation |
Up to 2 are |
Rs.2.00per are |
Above 2 are |
Rs.4.00per are |
Muncipality/ Township |
Up to 6are |
Rs.1.00per are |
Above 6 are |
Rs.2.00per are |
Panchayath |
Up to 20 are |
Rs.0.50per are |
Above 20 are |
Rs.1.00per are |
(B) Rate of Building tax (In Rupees)
Plinth Area |
Grama panchayat other
than Spl
Gr Grama Panchayat |
Spl gr Panchayat/ Town
Panchayat/Muncipal
Council |
Mun Corp |
Resi. Buildings |
|
|
|
upto 100 sq mts |
Nil |
Nil |
Nil |
Above 100 sq mts
but not exceeding
150 sq mts |
750 |
1350 |
2025 |
Above 150 sq mts
but not exceeding
200 sq mts |
1500 |
2700 |
4050 |
Above 200 sq mts
but not exceeding
250 sqmts |
3000 |
5400 |
8100 |
Exceeding
250 sqmts |
3000 +600
every addl 10 Sqmt |
5400 + Rs.1200
every addl 10 sq mts |
8100 + Rs.1500
every addl 10 sq mts |
Other building |
|
|
|
Not exceeding 50
square metres |
Nil |
Nil |
Nil |
Above 50 square
metres but not
exceeding 75 square metres |
750 |
1500 |
3000 |
Above 75
square metres
but not exceeding
100 square metres |
1125 |
2250 |
4500 |
Above 100 square
metres but not
exceeding 150
square metres |
2250 |
4500 |
9000 |
Above 150 square
metres but not
exceeding 200
square metres |
4500 |
9000 |
18000 |
Above 200 square
metres but not
exceeding 250
square metres |
9000 |
18000 |
27000 |
Exceeding 250
square metres |
9000 plus Rs.900 for
every additional 10 sq.mt |
18000 plus Rs.1800 for
every additional 10 sq.mt |
27000 plus Rs.2250
for every additional 10 sq.mt |
(C) Luxury Tax
An amount of Rs.2000/- shall be charged as Luxury Tax annually on all residential buildings having a plinth area of 278.7 m2 or more and completed on or after with first day of April, 1999. The Luxury tax have to be paid in advance on or before the 31st day of Marc, every year. Plinth area under the Kerala Building Tax Act means the area included in the floor of a building and where a building has more than one floor the aggragate area included in all the floors together.
(D) Rate of Plantation tax
Sl. No. |
Extent |
Rate |
1 |
Total plantation area below 2 hectares
( except areca nut and coconut) |
No tax |
2 |
Areca nut and coconut plantation area below 4 hectares |
No tax |
3 |
Total plantation area between 2 and 4 hectares (Except areca nut and coconut) |
Rs. 100 for each hectare above 2 hectares. |
4 |
Total plantation extent between 4 and 8 hectares |
No tax for area up to 2 hectares (Except for areca nut and coconut) Rs. 150/- for remaining each hectares. No tax for Coconut and areca nut for area below 4 hectares above it Rs. 150/- for each hectares |
5 |
Total plantation area between 8 and 15 hectares |
Rs. 350/- for each hectares above 2 hectare. Rs. 250/- for each hectare above 4 hectare for areca nut and coconut plantation |
6 |
Total plantation area above 25 hectares |
Rs. 350/- for each hectares above 2 hectare. Rs. 350/- for each hectares above 4 hectares for coconut and areca nut plantation. |
(E) Agricultural farmers’ welfares fund
Up to 50 Ares |
Nil |
50 Ares -75 Ares |
Rs. 10 |
75 Ares – 1 lakh |
Rs. 15 |
Remaining each hectares and its parts |
Rs. 15 each |
(F) Rate of Maps and Copy of Registers
1. Village Map (Litho) (For one Sheet) |
Rs.200/- +10%ST |
2. Resurvey Block Map (For one Sheet) |
Rs.200/- +10%ST |
3. Taluk Map |
Rs.200/- +10%ST |
4. District Map |
Rs.200/- +10%ST |
5. FM Sketch (For one Sheet) |
Rs.150/- +10%ST |
6. Land Register (For One Subdivision) |
Rs.75/- |
7. Settlement Register (For One Subdivision) |
Rs.75/- |
8. BTR (For One Subdivision) |
Rs.75/- |
9. Co-relation Statement (For One line) |
Rs.50/- |
10. Kerala Map (Computer Print) |
Rs.700/- |
|
|
|
Plint Area
|
Panchayath
|
Special Grade
Panchayath/
Municipality
|
Corporation
|
|
50 SQ.MT
|
FREE
|
FREE
|
FREE
|
|
50 SQ.MT
TO 75
|
750
|
1500
|
3000
|
|
From 75 sq.mt
To 100 sq.mt
|
1125
|
2250
|
4500
|
|
100- 150
|
2250
|
4500
|
9000
|
|
150-200
|
4500
|
9000
|
8000
|
|
200 - 200
|
9000
|
18000
|
27000
|
|
250 & above
|
9000+
|
18000+
|
27000+
|
|
|
For extra 10 sq.mtr. 900.00
|
For extra 10
1800
|
For extra 10
2250
|
