Re-assigned Vehicle Tax Calculator (RMA)
Calculate the road tax payable for vehicles obtaining a Kerala registration mark after transfer from another Indian State, using real-time legislative database rules.
Fill out the vehicle details form on the left to calculate the tax assessment.
What This Calculator Does
The Re-assigned Vehicle Tax Calculator (RMA) computes the depreciated one-time road tax payable when a motor vehicle originally registered in another Indian state is permanently migrated to Kerala under Sections 47 and 48 of the Motor Vehicles Act, 1988 read with Annexure II of the Kerala Motor Vehicles Taxation Act, 1976.
When an owner moves their vehicle permanently to Kerala, a new Kerala registration mark (KL-XX series) is assigned. The tax payable is not the full new-vehicle tax, but a statutorily depreciated portion corresponding to the vehicle's unexpired balance of the standard 15-year lifetime period.
Statutory Depreciation Scale (Annexure II)
Under Annexure II of the Kerala Motor Vehicles Taxation Act, the 15-year lifetime tax is reduced based on completed years elapsed since original registration:
| Completed Age | Remaining Lifetime | Depreciated Tax Ratio | Effective % of Original Tax |
|---|---|---|---|
| Less than 1 Year | 14 Years | 14 / 15 | 93.33% |
| 1 to 2 Years | 13 Years | 13 / 15 | 86.67% |
| 2 to 3 Years | 12 Years | 12 / 15 | 80.00% |
| 3 to 4 Years | 11 Years | 11 / 15 | 73.33% |
| 4 to 5 Years | 10 Years | 10 / 15 | 66.67% |
| 5 to 6 Years | 9 Years | 9 / 15 | 60.00% |
| 6 to 7 Years | 8 Years | 8 / 15 | 53.33% |
| 7 to 8 Years | 7 Years | 7 / 15 | 46.67% |
| 8 to 9 Years | 6 Years | 6 / 15 | 40.00% |
| 9 to 10 Years | 5 Years | 5 / 15 | 33.33% |
Calculation Methodology
Step 1 — Verify Original Invoice Price: The purchase value must reflect the original ex-showroom price on the initial sales invoice (not the depreciated market price).
Step 2 — Determine One-Time Tax Rate: Compute the one-time tax rate in Kerala as on the NOC Date under active Kerala Finance Act slabs (e.g. 9%, 11%, 13%, 16%, or 21% for cars).
Step 3 — Apply Depreciation Factor:
Depreciation Multiplier = max(1, 15 - Completed Age) / 15
RMA Base Tax = Original One-Time Tax × Depreciation Multiplier
Step 4 — Add Late Penalty & Interest (if applicable): If re-registration is delayed beyond statutory deadlines from NOC issuance, delay penalty (10% to 50% of yearly tax) and interest (1% per month) are added.
Worked Calculation Example: 4-Year-Old Car (₹10,00,000 Invoice Value)
Important Conditions & Practical Notes
- NOC Requirement: Form 28 (No Objection Certificate) from the originating RTO is strictly mandatory before applying for RMA tax payment and vehicle inspection in Kerala.
- Invoice Verification: If the original purchase invoice is not available, the registering authority determines the value using manufacturer ex-showroom price lists for that specific make and model year.
- Refund from Previous State: After successful re-registration and receipt of your new Kerala RC, you are eligible to claim a pro-rata refund of the remaining road tax from your original state's transport department.
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Open calculatorFrequently Asked Questions
Clear answers to common queries regarding other-state vehicle re-registration tax.
A re-assigned vehicle is a motor vehicle originally registered in another Indian state or union territory that has been permanently brought to Kerala. Under Sections 47 & 48 of the Motor Vehicles Act, 1988, it must obtain a new Kerala registration mark (KL-XX) and pay depreciated one-time road tax.
Tax is calculated on the original purchase invoice value using the active Kerala Finance Act lifetime tax slab (e.g. 9%, 11%, 13%, 16%, or 21%). A statutory depreciation scale under Annexure II then reduces the tax based on the vehicle's completed years of age (1/15th reduction per year of age).
The applicant must submit Form 27, original Registration Certificate (RC), valid No Objection Certificate (NOC / Form 28) issued by the parent state RTO, address proof in Kerala, valid PUC and insurance, and the original manufacturer purchase invoice.
Yes. Once the vehicle is re-registered in Kerala and the new KL registration certificate and tax receipt are issued, you can apply under Section 47 to the original registering authority for a pro-rata refund of the unexpired lifetime tax paid there.
An NOC is generally valid for 30 days. Unreasonable delays in presenting the vehicle for inspection and tax payment in Kerala attract statutory penalties ranging from 10% to 50% of the yearly tax under Section 12, plus delay interest of 1% per month.