Lump Sum Tax Calculator(5 Years)

Lump Sum Tax (Annexure-II) is a fixed 5-year consolidated tax for certain non-transport and light transport 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.

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), Motor Cars by ULW (Sl.No. F, G, H), and Goods Carriages up to 3000 Kg GVW (Sl.No. I).

Motor Cars are classified into three slabs by Unladen Weight (ULW): Sl.No. F for ULW ≤ 750 Kg, Sl.No. G for ULW between 750–1500 Kg, and Sl.No. H for ULW exceeding 1500 Kg. Each slab carries a different fixed tax amount.

No. Lump Sum Tax under Annexure-II is only applicable for Goods Carriages with Gross Vehicle Weight (GVW) up to 3000 Kg. Goods Carriages above 3000 Kg must pay standard Quarterly or Half-yearly tax under the Goods Carriage schedule.

The tax amounts are governed by Finance Acts passed by the Kerala Government. Whenever a new Finance Act is enacted, administrators update the rates in the database. The calculator always uses the currently active Finance Act rates — no code changes needed.

Old Motor Cabs (Sl.No. D) are vehicles previously used as taxis that no longer operate in the transport stream, while Tourist Motor Cabs (Sl.No. E) are cabs specifically authorised for tourist route operations. They carry different Lump Sum Tax rates under Annexure-II.