KERALA TAXES AND BUILDING RULE
Types of taxes are 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.
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.
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)
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)
Total Plantation Area
Below 2 R ( excluding, coconut tree and areca nut tree)
|
No tax
|
Less than 4 R Plantation
(including Coconut tree and areca nut tree)
|
No tax
|
Total Plantation
2 R till 4 R Plantation (Areca nut - tree, and Coconut tree excluding)
|
2 R and above, each R. Rs.100/=
|
Total Plantation Area
4 R till 8 R
|
Excluding Areca nut tree and Coconut tree till 2 R no tax. Balance for each R Rs. 150/= Coconut and Aricanut till 4 R no tax. Remaining each R
Rs.150/=
|
Total Plantation Area
8 R till below 15 R
|
Excluding, Coconut tree and Areca nut tree up to 2 R no tax. Each R Rs.200.
Coconut tree, and Areca nut tree up to 4 R no tax. Remaining each R Rs.25o.
|
Total Plantation Area
15 R Till below 25 R
|
Excluding Areca nut tree and Coconut tree up to 2 R no tax. Balance each R 250/= Aricanut and Coconut upto 4 R no tax. Balance Rs.250/=.
|
Total Plantation Area
25 R Above
|
Excluding Areca nut tree and Coconut tree till 2 R no tax. Balance each R. Rs.350/=.Areca nut tree and Coconut tree up to 4 R no tax. Balance each R.
Rs.350/
|
BUILDING TAX
Kerala Building Tax Rate from 30.07.96 are as follows.
BUILDINGS FOR RESIDENTIAL PURPOSES
BUILDINGS FOR RESIDENTIAL PURPOSES
Plinth Area
|
Panchayath
|
Special Grade Panchayath
Municipality
|
Corporation
|
Rs. P.s
|
RS. P.S
|
RS. P.S
| |
100 SQ.MTR
|
FREE
|
FREE
|
FREE
|
100 SQ.MTR 150 SQ.MTR
|
750.
|
1350
|
2025
|
150 – 200
|
1500
|
2700
|
4050
|
200 – 250
|
3000+
|
5400+
|
8100+
|
250 ABOVE
|
Each EXTRA 10 SQ.MTR
Rs.600.00
|
Each EXTRA 10 SQ.MTR
Rs.1200
|
Each EXTRA 10 SQ.MTR
Rs.1500
|
FLAT
|
25% EXTRA
|
25% EXTRA
|
25% EXTRA
|
OTHER BUILDINGS
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
|
LUXURY TAX
Apart from the above mentioned building taxes , Houses constructed on 1.4.99 or after and if the plinth area is 278.7 or more, owners should pay Rs.2000 as luxury tax. Luxury tax must pay in advance.
FOLLOWING BUILDINGS ARE EXEMPTED FROM TAX.
Buildings owned by State or Central Government or any local governing board.
Buildings using for educational, religious, or charitable purposes.
Buildings using as factories or professional training centers.
Buildings adjacent to the house using cow shed and place where keeping cultivation equipments are not considered as House.
Car porch plinth area is excluded from tax. But the car porch of the buildings that are not using for residential purposes should pay tax.
Buildings Planned directly by Nirmmithi Kendras or built according to their plans are getting 12 % tax reduction.
On completion of the building, the owner should contact the Thahasildhar for tax finalization.
Buildings using for educational, religious, or charitable purposes.
Buildings using as factories or professional training centers.
Buildings adjacent to the house using cow shed and place where keeping cultivation equipments are not considered as House.
Car porch plinth area is excluded from tax. But the car porch of the buildings that are not using for residential purposes should pay tax.
Buildings Planned directly by Nirmmithi Kendras or built according to their plans are getting 12 % tax reduction.
On completion of the building, the owner should contact the Thahasildhar for tax finalization.
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