Kerala Motor Vehicles Taxation Act — Section 3(2)

Foreign & Other-State Vehicle Entry Tax

Calculate temporary permit motor vehicle tax for other-state registered vehicles operating temporarily on Kerala roads based on duration of stay.

Stay Specifications

Temporary Stay Details

Specify the number of months the vehicle will operate in Kerala.

Ready for Calculation

Enter the duration of temporary stay in months to view the first-month and subsequent-month tax breakdown.

What This Calculator Is For

When motor vehicles registered in other Indian States or Union Territories enter Kerala for temporary operation, they are subject to temporary permit tax under Section 3(2) of the Kerala Motor Vehicles Taxation Act, 1976.

This calculator models the statutory pro-rata rates based on the number of months the vehicle is permitted to operate within Kerala without undergoing permanent change of registration address or assignment of a local KL registration mark.

Temporary Stay Rate Structure (Section 3(2))

Statutory monthly assessment model for visiting non-Kerala registered vehicles:

Period of Stay	Tax Assessment Basis	Applicable Provision
First Month (Entry Month)	Initial Entry Rate (Month 1 Base Tax)	Section 3(2) Base Slab
Subsequent Months (Months 2 to 12)	Subsequent Monthly Increment (per month or fraction)	Section 3(2) Continuation
Exceeding 12 Months	Permanent Re-Registration Mandatory (KL Series)	MV Act 1988 — Section 47

* Any fraction or part of a month is assessed as a full calendar month.

Calculation Methodology

Step 1 — Duration Count: Calculate the total duration of stay in completed or partial months.

Step 2 — Initial vs Continuation Rates: The first month pays the full entry rate. If duration is greater than 1 month, additional months are multiplied by the subsequent monthly rate:

Total Tax = First Month Tax + (max(0, Months - 1) × Subsequent Month Tax)

Worked Calculation Example: 3 Months Temporary Stay

Stay Duration: 3 Months

Statutory Basis: Kerala MV Taxation Act Section 3(2)

First Month Base Rate: ₹1,500.00

Subsequent Monthly Rate: ₹1,000.00 / month

1. Initial Month 1 Tax = ₹1,500.00

2. Subsequent 2 Months = 2 × ₹1,000.00 = ₹2,000.00

3. Total Temporary Entry Tax = ₹1,500.00 + ₹2,000.00 = ₹3,500.00

Important Statutory Conditions & Re-Registration

Temporary Stay (< 12 Months)

Vehicles operating temporarily for employment, tourism, or project assignments pay monthly temporary tax. No change of registration mark is required during this period.

Permanent Stay (> 12 Months)

Under Section 47 of the Motor Vehicles Act, vehicles stationed in Kerala for more than 12 continuous months must be re-registered (KL series) with lifetime/differential tax computed via the RMA Calculator.

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Frequently Asked Questions

Common questions regarding temporary tax for other-state vehicles in Kerala.