TAX RATES IN KERALA STATE REVENUE DEPARTMENT

TAX RATES IN KERALA STATE  REVENUE DEPARTMENT

Land Tax or Basic Tax

As per order number 5811/leg/A2/98 dated 29.07.98the rates of Land Tax revised as follows:-

Land owners having less than 20Ares of land

         Up to 20 Ares of land in Panchayath area                 -50 paise per Are

         Up to 0.6 Ares of land in Muncipality/Township     -Rs 1.00 per Are

         Up to 0.2 Are of land in Corporation area                 -Rs 2.00 per Are

         Above 0.2 Are of land in Corporation area               -Rs 4.00 per Are

Land owners having more than 20Ares of land

         20 Ares and above in Panchayath area                      -Rs 1.00 per Are

         Above 0.6 Ares in Muncipal/Township                    -Rs 2.00 per Are

         Above 0.2 Aree of land in Corporation Area            -Rs 4.00 per Are

    The above rates are w.e.f 1.4.98

The above rates of Land Tax revised w.e.f 1.4.2012 as per LRB3-11432/2012 dt 14.06.2012 of Land Revenue Commissioner are  as follows:-

Land owners having less than 20Ares of land

         Up to 20 Ares of land in Panchayath area                 -Rs 1.00 per Are

         Up to 0.6 Ares of land in Muncipality/Township     -Rs 2.00 per Are

         Up to 0.2 Are of land in Corporation area                 -Rs 4.00 per Are

         Above 0.2 Are of land in Corporation area               -Rs 8.00 per Are

Land owners having more than 20Ares of land

         20 Ares and above in Panchayath area                      -Rs 2.00 per Are

         Above 0.6 Ares in Muncipal/Township                    -Rs 4.00 per Are

         Above 0.2 Aree of land in Corporation Area            -Rs 8.00 per Are

BUILDING TAX

The rates of building tax(one time) prevailing in whole Kerala w.e.f.30.07.96 are as follows

Residential buildings:-

Plinth area	Panchayath area(Rs)	Spl Grade Panchayath/Muncipality(Rs)	Corporation area(Rs)
Up to 100 sq mts	Nil	Nil	Nil
100 to 150 sq mts	750	1350	2025
150 to 200 sq mts	1500	2700	4050
200 to 250 sq mts	3000	5400	8100
Above 250 sq mts	Rs 3000 +Rs600 for every additional  10 sq mts	Rs 5400 +Rs1200 for every additional  10 sq mts	Rs 8100 +Rs1500 for every additional  10 sq mts

Other buildings:-

Plinth area	Panchath are	Spl gradePanchayath/Muncipality	Corporation are
Upto 50 sq mts	Nil	Nil	Nil
50 to 75 sq mts	750	1500	3000
75 to 100 sq mts	1125	2250	4500
100 to 150 sq mts	2250	4500	9000
150 to 200 sq mts	4500	9000	18000
200 to 250 sq mts	9000	18000	27000
Above 250 sq mts	9000+Rs 900 for every additional 10 sq mts	18000+Rs 1800 for every additional 10 sq mts	27000+Rs 2700 for every additional 10 sq mts

In addition to the above Building Tax the buildings having 278.7Sq.M and above are laible for Luxury Tax assessment i.e Rs 2000/- per year payable in advance

PLANTATION TAX

As per government order in the year 1987 1)Coconut,2)Arecanut,3)Rubber,4)Coffee,5)Pepper,6)Cardamom,7)Tea has been classified as plantation crops and are liable to tax as per The Kerala Plantation Tax Act 1960.Out of these first five crops area are not determined with physical extent of crops. The extent (Plantation hectare) is calculated on the basis of the number of yielding trees.             

1)Coconut plantation-Plantation Hectare =Number of yielding trees  divided by 150

2)Arecanut plantation-Plantation Hecatare=Number of yielding trees divided by 1200

3)Rubber plantation-Plantation Hectare=Number of yielding trees divided by 400

4)Coffee plantation-Plantation Hectare=Number of yielding trees divided by 1200

5) Pepper plantation-Plantation Hectare=Number of yielding budss divided by 750

While calculating the Plantation hectare seems to be less than the physical extent then the physical extent only to be taken in to account

For Tea and Cardamom the Physical extent is taken for assessing tax

Rates of Taxe w.e.f 1.4.87 are as

Extent	Coconut/Arecanut	Other plantation
Up to 2 hectares	Nil	Nil
2 to 4 hectares	Nil	Rs 100 per hectare
4 to 8 hectares	Rs 150 per Hectares	Rs 150 per hectare
8 to15 hectares	Rs 200 per Hectares	Rs 200 per hectare
15 to 25 hectares	Rs 250 per Hectares	Rs 250 per hectare
Above 25Hectares	Rs 350 per Hectares l	Rs 350 per hectare

IRRIGATION TAX (WATER CESS)

From 1.7.74 the rates of tax are as follows

Major Irrigation Works (Irrigation scheme benefitted for more than 81 hectares (200Acres) are considered as Major irrigation Works)

1)Land registered as single crop where                                           Rs 62 per Hectare per year

as paddy can be cultivated two time

2) Land registered as single crop where                                          Rs 99 per Hectare per year

as paddy can be cultivated more than two

3) Land registered as Wet land (NanjaNilam)where                     Rs 62 per Hectare per year

as paddy can be cultivated two times

4) Land registered as Wet land (NanjaNilam) where                     Rs 99 per Hectare per year

as paddy can be cultivated more than

5)Nilam that can be cultivated with paddy once in                        Rs 37 per Hectare per year

a year by irrigation

6) Nilam that can be cultivated with paddy twice in                       Rs 62 per Hectare per year

a year by irrigation

7) Nilam that can be cultivated with paddy more than                   Rs 99 per Hectare per year

Two in a year by irrigation

8)All other Nilam land benefited by irrigation                                  Rs 62 per Hectare per year

The land benefitted by Lift Irrigation schemes are charged  50% more of above rates for each classification Whereas the land benefited with Minor irrigation are charged Rs 17 per Hecatare