Motor Vehicles Department
Government of Maharashtra

Basic Taxation

  • According to Maharashtra Motor Vehicle Tax Act 1958 and Maharashtra Motor Vehicle Tax Rule 1959 tax is levied on motor vehicles which are used or kept for use in Maharashtra State. The rate of tax to be levied is published by government of Maharashtra in official gazette time to time.
  • Section 4 of Maharashtra Motor Vehicle Tax Act 1958 gives payment of tax for the period, annually, bi-anually, quarterly or for one month period
  • Tax for Motor cycle and private cars is based on the cost of the vehicle
  • Taxation for goods vehicle depends on registered laden weight or gross weight of vehicle and for passenger vehicles tax is recovered according to the seating capacity and type of permit of the vehicle.
  • Maximum Amount of Tax is Rs.20 lakhs.

One Time Tax – Non Transport Vehicles

Rate of Tax for Two/Three Wheelers and Motor Cars

Sr. No. Vehicle Type MainCount Type of ownership SubCount

Cost of Vehicles /

Cubic Capacity

 One Time Tax (% percent of Cost)
1 Motor Cycle and Tricycles 2 Individual 3 Upto 99 cc 10%
          100 cc to 299 cc 11%
          Above 300 cc 12%
      Other than individual / Imported  3 Upto 99 cc 20%
          100 cc to 299 cc 20%
          Upto 99 cc 20%
2

Motor Cars (Petrol)

Maximum Amount of Tax is

Rs.20 lakhs

 3 Individual 3 UP TO 10 lakhs 11
          10 TO 20 lakhs 12
          ABOVE 20 lakhs 13
      Other than individual. 3 UP TO 10 lakhs 20
          10 TO 20 lakhs 20
          ABOVE 20 lakhs 20
      IMPORTED 3 UP TO 10 lakhs 20
          10 TO 20 lakhs 20
          ABOVE 20 lakhs 20
3

Motor Cars (Diesel)

Maximum Amount of Tax is 

Rs.20 lakhs

 3 Individual 3 UP TO 10 lakhs 13
          10 TO 20 lakhs 14
          ABOVE 20 lakhs 15
      Other than individual 3 UP TO 10 lakhs 20
          10 TO 20 lakhs 20
          ABOVE 20 lakhs 20
      IMPORTED 3 UP TO 10 lakhs 20
          10 TO 20 lakhs 20
          ABOVE 20 lakhs 20
4 Motor Cars (CNG/LPG) 3 Individual 3 UP TO 10 lakhs 7
          10 TO 20 lakhs 8
          ABOVE 20 lakhs 9
      Other than Individual 3 UP TO 10 lakhs 14
          10 TO 20 lakhs 16
          ABOVE 20 lakhs 18
      IMPORTED 3 UP TO 10 lakhs 14
          10 TO 20 lakhs 16
          ABOVE 20 lakhs 18

Rate of Tax for Contract/Stage Carriages

Sr. No. Type MainCount Description SubCount Seating Capacity One Time Tax Rs. Annual Tax Rs.
1 Motor Cabs (AR/TAXI) 1 - 4 3+1 3850 -
      -   4+1 4950 -
      -   5+1 6050 -
      -   6+1 7150 -
2 A/C Motor Cabs (Taxi) 1 - 1 4+1 8800 -
3 Motor Cabs (Jeep Type) 1 - 6 7+1 4494 -
      -   8+1 4496 -
      -   9+1 4500 -
      -   10+1 4500 -
      -   11+1 4500 -
      -   12+1 4500 -
4 Tourist/Luxury Taxi 3 Non A/C 3 4+1 - 4000
          5+1 - 5000
          6+1 - 6000
      A/C 3 4+1 - 8000
          5+1 - 10000
          6+1 - 12000
      IMPORTED 3 4+1 - 12000
          5+1 - 15000
          6+1 - 18000
5 Private Service Vehicles 2 Non A/C 1 - - Rs.1000/per seat/per year
      A/c 1 - - Rs.2000/per seat/per year
6 Ordinary Contract Carriages 1 - 2 13+1 to 24+1 - Rs.1700/per seat/per year
      - 1 More than 25+1 - Rs.1900/per seat/per year
7 School Buses/ Vans 5 Vehicles owned by school and used for carriage of students 1 - - Rs.100/per seat/per year
      Vehicles hired by school and used for transportation of students 1 - - Rs.100/per seat/per year
      Private owned vehicles taken on hire by school and used for transportation of students 1 - - 1/3 of Annual Tax Rate
      Private owned vehicles taken on hire by school and used as School Bus as well as contract carriage also 1 - - 2/3 of Annual Tax Rate
      Private owned vehicles taken on hire by school and used for transportation of students and also used for other contract once in a year 1     2/3 of quarterly rate in which quarter the vehicle was used
8 Drama/ Loknatya/ Tamasha/ Ochestra/ Vehicles owned by Companies 1 - 1 - - 1/3 of Annual Tax Rate
9 Tourist Buses 1 - 1 - - Rs.5500/per seat/per year
10 A/C Buses 1 - 1 - - Rs.6500/per seat/per year
11 Sleeper Buses 1 - 1 - - Rs.7000/per seat/per year
12 Stage Carriage Buses (M.V. Tax) 3 City Bus Service 1 - - Rs.71/per seat/ per year
      Rural Bus Service 1 - - Rs.71/per seat/ per year
      A/C Bus Service 1 - - Rs.71/per seat/ per year
13 Stage Carriage Buses (Passenger Tax) 3 City Bus Service 1 - - 3.5% of fare collected
      Rural Bus Service 1 - - 17.5% of fare collected
      A/C Bus Service 1 - - 5.5% of fare collected

Tax Rate for Goods Vehicles and Other Vehicles

Sr. No. Type Count G.V.W. Kgs. U.W. Kgs. O.T.T. Rs. Annual Tax Rs.
1 Light Motor Vehicle (Delivery Van) 6 Upto 750 - 8400/- -
      751 to 1500 - 13650/- -
      1501 to 3000 - 18900/- -
      3001 to 4500 - 25200/- -
      4501 to 6000 - 31500/-  
      6001 to 7500 - 37800/-  
2 Medium And Heavy Motor Vehicle 10 7501 to 9000 - - 6450
      9001 to 10500     7500
      10501 to 12000 - - 8550
      12001 to 13500 - - 9750
      13501 to 15000 - - 10950
      15001 to 15500 - - 11350
      15501 to 16000 - - 11750
      16001 to 16500 - - 12150
      Rs. 450/- for Every 500 kgs or part of it which is excess to 16500Kgs
      For Medium Goods Vehicles & Heavy Good Vehicles O.T.T. is 7 times of the Annual Rate and O.T.T. is not mandatory for this class of vehicles
3 Excavators 4 - Upto 750 - 2000
      - 751 to 1500 - 4000
      - 1501 to 2250 - 6000
      Rs.900/- for every 500Kgs or Part of it, which is excess to 2250Kgs.
4 Tractors/Cranes/Compressor /Projectors etc 4 - Upto 750 - 300
      - 751 to 1500 - 400
      - 1501 to 2250 - 600
      Rs.300/- for every 500Kgs or Part of it, which is excess to 2250Kgs.
5 Brake-down Vans/ Towing Vehicles 1 - - - 600
6 Ambulance 2 - Upto 750 - 800
      - Above 750 - 1200
7 Camper Van /Coaches 1 Rs.5000/- for per Square Meter area excluding the driver cabin
8 Battery Operated Vehicles 1 Tax is exempted for battery operated vehicles