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 sq.mt
18000 plus Rs.1800 for
every additional 10sq.mt
27000 plus Rs.2250
for every additional 10sq.mt
(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.
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