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Maharashtra has a huge traffic volume and a massive state population that uses motorised traffic. Recently, Nagpur, Pune and Mumbai have seen a rise in the numbers of vehicles. The new vehicles are starting on the roads have a certain cost. The tax is calculated by adding a lifetime road tax upon the showroom rate.
The resulting tax revenue being utilised for the betterment of roads, highways and infrastructure throughout the state. The road tax comes under the Motor Vehicles Taxation Act of 1988.
The calculation of road tax is done mainly on these parameters:
There are some factors that play an important role in calculating road tax. Departments of transport impose a road tax, which is in line with the percentage of the vehicle’s original price. The procedure ensures the standardisation of taxation across various categories of the vehicle.
The Motor Vehicles Act of 1988 (2001) mentions a certain schedules that provide the taxable amount of categories of vehicles.
These schedules of taxation are as per the recent amendment of 2001 as follows:
Vehicle Type and Weight(in Kilograms) | Tax per year |
---|---|
Less than 750 | Rs. 880 |
Equal to or more than 750, but less than 1500 | Rs. 1220 |
Equal to or more than 1500, but less than 3000 | Rs. 1730 |
Equal to or more than 3000 but less than 4500 | Rs. 2070 |
Equal to or more than 4500, but less than 6000 | Rs. 2910 |
Equal to or more than 6000, but less than 7500 | Rs. 3450 |
Equal to or more than 7500, but less than 9000 | Rs. 4180 |
Equal to or more than 9000, but less than 10500 | Rs. 4940 |
Equal to or more than 10500, but less than 12000 | Rs. 5960 |
Equal to or more than 12000, but less than 13500 | Rs. 6780 |
Equal to or more than 13500, but less than 15000 | Rs. 7650 |
Equal to or more than 15000 | Rs. 8510 |
Equal to or more than 15000, but less than 15500 | Rs. 7930 |
Equal to or more than 15500, but less than 16000 | Rs. 8200 |
Equal to or more than 16000, but less than 16500 | Rs. 8510 |
Equal to or more than 16500 | Inclusive Rs. 8510 + Rs 375 for every 500 kilos or part thereof in excess of 16500 kilos |
Tax liable to contract carriage vehicles, which operates on a day-to-day Basis are as follows:
The tax mentioned will be added for every category.
Vehicle Type | Tax per seat per year |
---|---|
Vehicle licensed to carry 2 passengers | Rs.160 |
Vehicle licensed to carry 3 passengers | Rs. 300 |
Vehicle licensed to carry 4 passengers | Rs. 400 |
Vehicle licensed to carry 5 passengers | Rs. 500 |
Vehicle licensed to carry 6 passengers | Rs. 600 |
Vehicle Type | Tax per seat per year |
---|---|
Air-conditioned taxi | Rs. 130 |
Tourist taxis | Rs. 200 |
Non-A/C of Indian Make | Rs. 250 |
A/C of Indian Make | Rs. 300 |
Foreign Make | Rs. 400 |
This schedule deals with motor vehicles ply to deal with every passenger, these vehicles are charged Rs. 71 per year as a road tax.
Vehicles that operate on contract carriages for passengers interstate have different tax rates.
The tax rates for contract carriages as follows:
Vehicle Type | Tax per seat per year |
---|---|
Tourist Vehicles or general omnibus with seating arrangement as per CMVR, 1989 rule 128 | Rs. 4000 |
General Omnibus | Rs. 1000 |
Air-conditioned vehicles run by private operators | Rs. 5000 |
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The vehicles that ply on the interstate route.
The schedule of Taxes are mentioned below:
Vehicle Type | Tax per seat year |
---|---|
Non-A/C Vehicles | Rs. 4000 |
A/C Vehicles | Rs. 5000 |
The schedule deals with a special permit as per the Central Motor Vehicle Act.
The taxation on such vehicle is mentioned below:
Vehicle Type | Tax per seat per year |
---|---|
Tourist vehicles or omnibus with seating arrangement as per CMVR, 1988 rule 128 | Rs. 4000 |
General Minibus | Rs.5000 |
Air-conditioned buses | Rs.5000 |
The schedule deals with private service which is meant to cater to personal use.
The following are the rates for private service vehicles:
Vehicle Type | Tax per seat per year |
---|---|
Air-conditioned buses | Rs. 1800 |
Vehicles other than air-conditioned buses | Rs. 800 |
Standees | Rs.250 |
In this schedule,towing vehicles are liable for tax and the tax for them is around Rs. 330 per year.
The schedule deals with vehicles fitted with equipment for special purposes like cranes, compressors, earthmovers and so on.
The tax for such vehicles is mentioned below:
Unloaded weight of vehicle (ULW)(in Kilogram) | Tax |
---|---|
Less than 750 | Rs. 300 |
Equal to or more than 750 but less than 1500 | Rs. 400 |
Equal to or more than 1500 but less than 2250 | Rs. 600 |
Equal to or more than 2250 | Rs. 600 |
Part or whole of weight in multiples of 500 more than 2250 | Rs. 300 |
The scheduled includes a vehicle that can be considered as a non - transport, ambulances, vehicles with the seating capacity of more than 12.
The following are the rates levied on them:
Unloaded weight of vehicle (UWL) (in Kilogram) | Tax |
---|---|
Less than 750 | Rs. 860 |
More than 750 but less than 1500 | Rs. 1200 |
More than 1500 but less than 3000 | Rs. 1700 |
More than 3000 but less than 4500 | Rs. 2020 |
More than 4500 but less than 6000 | Rs. 2850 |
More than 6000 but less than 7500 | Rs. 3360 |
This schedule deals with taxation on the trailing vehicles used for agricultural purposes. The taxpayer will be charged from Rs. 1500 to Rs. 3000 for the laden weight of 4500 kilograms and above.
For two-wheelers and three-wheelers with an accompaniment carriage, it is chargeable at 7% of the cost of the vehicle (cost of the vehicle= Actual cost of vehicle+central excise+ Sales Tax).
The same goes with four-wheelers, an individual will be paying 7% of the cost of the vehicle as said above. In case the vehicle is imported or company owned the rate goes to 14% per annum.
An individual can pay road tax in Maharashtra by simply going to the Regional Transport Office in the respective city. You have to fill-up the form and make a payment on the necessary amount as road tax with RTO providing an acknowledgement for the payment.