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.

                                                                                CLICK HERE FOR KERALA BUILDING RULE ACT

                                                                    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)

 

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

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.

                                        CLICK HERE FOR KERALA BUILDING RULE ACT

Prepared by
MURICKENS GROUP
See our Website the No1 real estate in kerala  for buying and selling of  properties as your choice and
Power saver electronic products 

                               :-         http://www.murickens.com

 Kerala Government going green with Murickens Group  |  Kerala builing rule and tax  |  Model of power of attorney  |  solar news kerala  |  KERALA REAL ESTATE NEWS  |  Pattayam and adharam  |  Tourist Mountains of kerala  |  Kerala district information with map  |  Hints for buying home / land  |  kerala Land and building tax  |  Normal cost of building materials  |  History of Rubber and Importance of Kerala  |  Encumbrance Certificate  |  Location Map and Possession certificate  |  Watts of some electronic products  |  Present kerala land registration procedure for NRI's   |  Model of agreement for property sale  |  Unit Conversion &Building Area Terminology  |  Vasthu Vidya  |  Present stamp duty and registration procedure  |  Interior design,decoration and its benefits  |  Kerala Beaches  |  Backwaters in Kerala   |  Resorts and Sanctuaries out side kerala  |  Affordability calculator  |  EMI Calculator  |  Area Calculator  |  Distance calculator  |  Worship Places Kerala  |  Fair value calculation in kerala 
Home