Property Tax in Kerala State

Sunset at Newport Beach (Homes)
photo credit: Alex E. Proimos

(A) Rate of Basic tax

Period Panchayath Muncipality
Till 31.3.88 Rs.0.05/ are Rs.0.05/ are
1.4.1988 to31.3.1993 Rs.0.25/ are Rs.0. 50/ are Rs.1.00/ are
1.4.1993 to 31.3.1998 Rs.0. 50/are Rs.1.00/ are Rs.2.00/are

From 1.4.1998 the rate is as follows

Area Extent Rate
Corporation Up to 2 are Rs.2.00per are
Above 2 are Rs.4.00per are
Muncipality/ Township Up to 6are Rs.1.00per are
Above 6 are Rs.2.00per are
Panchayath Up to 20 are Rs.0.50per are
Above 20 are Rs.1.00per are

(B) Rate of Building tax (In Rupees)

Plinth Area Grama panchayat other
than Spl
Gr Grama Panchayat
Spl gr Panchayat/ Town
Mun Corp
Resi. Buildings
upto 100 sq mts Nil Nil Nil
Above 100 sq mts
but not exceeding
150 sq mts
750 1350 2025
Above 150 sq mts
but not exceeding
200 sq mts
1500 2700 4050
Above 200 sq mts
but not exceeding
250 sqmts
3000 5400 8100
250 sqmts
3000 +600
every addl 10 Sqmt
5400 + Rs.1200
every addl 10 sq mts
8100 + Rs.1500
every addl 10 sq mts
Other building
Not exceeding 50
square metres
Nil Nil Nil
Above 50 square
metres but not
exceeding 75 square metres
750 1500 3000
Above 75
square metres
but not exceeding
100 square metres
1125 2250 4500
Above 100 square
metres but not
exceeding 150
square metres
2250 4500 9000
Above 150 square
metres but not
exceeding 200
square metres
4500 9000 18000
Above 200 square
metres but not
exceeding 250
square metres
9000 18000 27000
Exceeding 250
square metres
9000 plus Rs.900 for
every additional 10
18000 plus Rs.1800 for
every additional
27000 plus Rs.2250
for every additional

(C) Luxury Tax

An amount of Rs.2000/- shall be charged as Luxury Tax annually on all residential buildings having a plinth area of 278.7 m2 or more and completed on or after with first day of April, 1999. The Luxury tax have to be paid in advance on or before the 31st day of Marc, every year. Plinth area under the Kerala Building Tax Act means the area included in the floor of a building and where a building has more than one floor the aggragate area included in all the floors together.

(D) Rate of Plantation tax

Sl. No. Extent Rate
1 Total plantation area below 2 hectares
( except areca nut  and coconut)
No tax
2 Areca nut  and coconut plantation area below 4 hectares No tax
3 Total plantation area between 2 and 4 hectares (Except  areca nut  and coconut) Rs. 100 for each hectare above 2 hectares.
4 Total plantation extent between 4 and 8 hectares No tax for area up to 2 hectares (Except for areca nut and coconut) Rs. 150/- for remaining each hectares.  No tax for Coconut and areca nut  for area below 4 hectares above it Rs. 150/- for each hectares
5 Total plantation area between 8 and 15 hectares Rs. 350/- for each hectares above 2 hectare.  Rs. 250/- for each hectare above 4 hectare for  areca nut  and coconut plantation
6 Total plantation area above 25 hectares Rs. 350/- for each hectares above 2 hectare.  Rs. 350/- for each hectares above 4 hectares for coconut and areca nut plantation.

(E) Agricultural farmers’ welfares fund

Up to 50 Ares Nil
50 Ares -75 Ares Rs. 10
75 Ares – 1 lakh Rs. 15
Remaining each hectares and its parts Rs. 15 each

(F) Rate of Maps and Copy of Registers

1. Village Map (Litho) (For one Sheet) Rs.200/- +10%ST
2. Resurvey Block Map (For one Sheet) Rs.200/- +10%ST
3. Taluk Map Rs.200/- +10%ST
4. District Map Rs.200/- +10%ST
5. FM Sketch (For one Sheet) Rs.150/- +10%ST
6. Land  Register (For One Subdivision) Rs.75/-
7. Settlement Register  (For One Subdivision) Rs.75/-
8. BTR  (For One Subdivision) Rs.75/-
9. Co-relation Statement (For One line) Rs.50/-
10. Kerala Map (Computer Print) Rs.700/-

photo credit: kozumel

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