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
