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State of Kerala - Section

Section 31 in Kerala Building Tax Act, 1975

31. Repeal and saving.

- The Kerala Building Tax Ordinance, 1974 (16 of 1974), is hereby repealed.
(2)Notwithstanding such repeal, anything done or deemed to have been done or any action taken or deemed to have been taken under the said Ordinance shall be deemed to have been done or taken under this Act.[ The Schedule] [Substituted by the Kerala Finance Act, 1996 (Act 23 of 1996), published in K.G Extraordinary No. 1344dated 22/11/1996 (w.e.f. 29/07/1996).](See section 5)Rate of Building Tax
Plinth Area Grama Panchayat other than Special GradeGrama Panchayat (Rupees) Special Grade Grama Opanchayat/TownPanchayat/Municipal Council (Rupees) Municipal Corporation (Rupees)
(1) (2) (3) (4)
Residential buildings      
Not exceeding 100 square metres Nil Nil Nil
Above 100 square metres but not exceeding 150square metres 750 1350 2025
Above 150 square metres but not exceeding 200square metres 1500 2700 4050
Above 200 square metres but not exceeding 250square metres 3000 5400 8100
Exceeding 250 square metres 300 plus Rs.600 for every additional 10 squaremetres 5400 plus Rs.1200 for every additional 10 squaremetres 8100 plus Rs.1500 for every additional 10 sqauremetres.
Other Buildings      
Not exceeding 50 square metres Nil Nil Nil
Above 50 square metres but not exceeding 75square metres 750 1500 3000
Above 75 square metres but not exceeding 100square metres 1125 2250 4500
Above 100 square metres but not exceeding 150square metres 2250 4500 9000
Above 150 square metres but not exceeding 200square metres 4500 9000 18000
Above 200 sqaure metres but not exceeding 250sqaure metres 9000 18000 27000
Exceeding 250 square metres 9000 plus Rs.900 for every additional 10 squaremetres 18000 plus Rs.1800 for every additional 10 squaremetres 27000 plus Rs.2250 for every additional 10 squaremetres
Note. - (1) In the case of buildings referred to in the Explanation 2 to clause (c) of section 2, the rate of building tax shall be increased by 15%.
(2)In the case of buildings certified by a competent authority such as Nirmithi Kendras and the like as may be specified by Government in this behalf to low cost residential building, the rate of building tax shall be reduced by 12%.][Schedule II] [Inserted by Kerala ACt No. 5 of 2019, dated 19.7.2019.](See section 5A)TableRate of Luxury Tax
Sl.No. Plinth Area Limit Rate (Rs.)
(1) (2) (3)
1 Not exceeding 278.7 Square metres Nil
2 Above 278.7 Square metres but not exceeding464.50 Square metres 4000
3 Above 464.50 Square metres but not exceeding696.75 Square metres 6000
4 Above 696.75 Square metres but not exceeding 929Square metres 8000
5 Exceeding 929 Square Metres 10000".