Lump Sum Tax Calculator(5 Years)
Calculate exact 5-Year fixed Lump Sum Tax liabilities dynamically by category and validity date periods (01/04/2018–31/03/2025 and 01/04/2025 onwards).
Tax Period
5 Years
Annexure
Annexure-II
Categories
7 Types
Authority
Govt. Kerala
Vehicle Specifications
Awaiting Vehicle Details
Select a vehicle category and period to calculate tax liability.
Finance Act Timeline
Track historical Lump Sum Tax rate updates across Finance Acts for Annexure-II.
Finance Act 2010
Early Annexure-II base rates established
ArchivedFinance Act 2018
Consolidated rate structure (2018 - 2025)
HistoricalFinance Act 2025
Current statutory rate structure active w.e.f 01/04/2025
ActiveFinance Act 2026
Current statutory lump sum rates active
ActiveWhat This Calculator Does
The Lump Sum Tax Calculator computes the fixed 5-year consolidated road tax payable under Annexure II of the Kerala Motor Vehicles Taxation Act, 1976.
When the initial 15-year lifetime tax expires on non-transport vehicles (such as motor cars, motorcycles, and autorickshaws), or for designated classes of older motor cabs and three-wheelers, vehicle owners are not taxed on quarterly or annual cycles. Instead, statutory law prescribes a single fixed lump sum tax covering a five-year period, remitted upon renewal of registration or fitness inspection.
Annexure II Statutory Vehicle Classification
Annexure II categorizes vehicles into distinct statutory serial items with prescribed 5-year fixed levies:
| Annexure II Sl. No. | Vehicle Classification | Weight Parameter | Tax Period |
|---|---|---|---|
| Sl. No. A | Old Motor Cycles / Scooters / Bicycles | All Engine Capacities | 5 Years |
| Sl. No. B | Three Wheelers (Non-Transport) | Personal / Private Use | 5 Years |
| Sl. No. C | New e-rickshaws (RMA after 01/04/2018) | Electric Non-Polluting | 5 Years |
| Sl. No. CA | New Autorickshaws (RMA after 01/04/2010) | Passenger Rickshaws | 5 Years |
| Sl. No. D | Old Motor Cabs | Retired Transport Cabs | 5 Years |
| Sl. No. E | Tourist Motor Cabs | Tourist Permit Cabs | 5 Years |
| Sl. No. F(1) | Motor Cars (Older / Vintage) | ULW up to 700 kg | 5 Years |
| Sl. No. F(2) | Motor Cars (Compact / Midsize) | ULW 700 kg to 1,500 kg | 5 Years |
| Sl. No. F(3) | Motor Cars (Large / Executive) | ULW 1,500 kg to 2,000 kg | 5 Years |
| Sl. No. F(4) | Motor Cars (Heavy SUVs / Luxury) | ULW exceeding 2,000 kg | 5 Years |
Calculation Methodology
Step 1 — Verify Statutory Category: Determine the matching Annexure II Serial Item (A through F) based on vehicle classification in the Registration Certificate.
Step 2 — Identify Unladen Weight (for Motor Cars): For motor cars under Sl. No. F, verify the Unladen Weight (ULW) in kg stamped on the RC Book to select the appropriate weight bracket (0–700 kg, 700–1,500 kg, 1,500–2,000 kg, or > 2,000 kg).
Step 3 — Apply Historical vs Current Finance Act Slabs: The tax rate depends on the effective date of renewal. Periods between 01/04/2018 and 31/03/2025 follow the Kerala Finance Act 2018 schedule, while assessments on or after 01/04/2025 follow the amended Kerala Finance Act 2025 slabs.
Step 4 — Fixed 5-Year Assessment: The statutory fixed amount covers exactly 5 calendar years from the date of expiry of the previous tax period.
Worked Example: 16-Year-Old Hatchback (ULW 950 kg)
Important Conditions & Practical Rules
- No Split Payments: Lump sum tax cannot be paid in quarterly or annual installments. The full 5-year amount must be paid in a single remittance.
- Green Tax Requirement: Vehicles older than 15 years must also remit Green Tax under Section 3A of the Act alongside the 5-year lump sum tax before the Certificate of Fitness / Registration Renewal is validated.
- Late Payment Penalty Basis: In case of delayed payment, Section 12 additional tax (10% to 50%) is calculated on the annual equivalent (5-Year Tax ÷ 5), rather than the entire 5-year lump sum figure.
- Scrapping & Transfer: Lump sum tax remains with the vehicle upon ownership transfer. No refund is granted for unexpired periods if the vehicle is voluntarily scrapped or transferred to another state.
Related Calculators
Access tax liability estimators for other transport sectors in Kerala.
Frequently Asked Questions
Clear answers to common queries regarding Lump Sum Tax under Kerala Motor Vehicles Taxation Act.
Lump Sum Tax (Annexure-II) is a fixed 5-year consolidated tax for non-transport and light passenger vehicles in Kerala. Instead of paying tax quarterly, owners pay a single lump sum once every five years. The applicable categories are listed in Annexure-II of the Act.
Under Annexure II, qualifying categories include Old Motor Cycles / Scooters / Bicycles (Sl.No. A), Three Wheelers non-transport (Sl.No. B), e-rickshaws (Sl.No. C), Autorickshaws (Sl.No. CA), Old Motor Cabs (Sl.No. D), Tourist Motor Cabs (Sl.No. E), and Motor Cars based on Unladen Weight (Sl.No. F).
The system uses unified category rules with period slabs. When you select an assessment date within 01/04/2018 to 31/03/2025, the calculation engine applies the statutory rates applicable for that period. For dates on or after 01/04/2025, the updated Kerala Finance Act rates apply automatically.
Motor Cars carry fixed lump sum rates for 5-Year periods under Annexure-II based on Unladen Weight (ULW) brackets: up to 700 kg, 700 to 1,500 kg, 1,500 to 2,000 kg, and exceeding 2,000 kg. Historical and current rates are automatically applied based on the assessment date.
Under Section 12, the annual equivalent base tax is computed as the 5-year lump sum tax divided by 5. Delay penalties of 10%, 20%, 25%, or 50% are assessed on this yearly base, plus 1% per month simple interest for defaults extending beyond 6 months.
Old Motor Cabs (Sl.No. D) are vehicles previously operated as commercial taxis that have transitioned out of regular transport service, whereas Tourist Motor Cabs (Sl.No. E) operate under active tourist permits. Each category carries a distinct statutory 5-year lump sum rate in Annexure-II.