Chris John
Expert
Published on: Sep 16, 2026
Understanding Maharashtra Vehicle Tax
Maharashtra vehicle tax, commonly referred to as road tax, is a state-imposed fiscal obligation levied on all vehicles before they hit the public roads. This tax must be remitted to the government upon purchasing a vehicle, irrespective of its intended personal or commercial use. Known for its staggering number of vehicles, Maharashtra implements this tax through the state's Motor Vehicles Taxation Act of 1988, last amended in 2001. This article delves into the comprehensive details of Maharashtra vehicle tax laws.
Vehicle Tax Calculation in Maharashtra
Several factors are considered when calculating vehicle tax in Maharashtra. These include the age, make, and manufacturer of the vehicle, fuel type, dimensions, engine capacity, place of manufacture, and intended purpose. Even seating capacity and the number of wheels play a pivotal role in determining the tax. The state's transport department levies a vehicle tax, which is a percentage of the vehicle's cost, ensuring standardized taxation across different vehicle types throughout the state.
Comprehensive Tax Rates
The criteria and categories for vehicle taxation in Maharashtra are outlined by the Motor Vehicles Act of 1988 (amended in 2001). Below are the tax slabs for a quick reference:
Schedule A (III): Goods-Carrying Vehicles
This section highlights the tax slabs for vehicles designed to transport goods:
Vehicle Type and Laden Weight (KGS) | Tax levied per year |
| Below 750 | INR 880 |
| Equal to or above 750 but below 1500 | INR 1,220 |
| Equal to or above 1500 but below 3000 | INR 1,730 |
| Equal to or above 3000 but below 4500 | INR 2,070 |
| Equal to or above 4500 but below 6000 | INR 2,910 |
| Equal to or above 6000 but below 7500 | INR 3,450 |
| Equal to or above 7500 but below 9000 | INR 4,180 |
| Equal to or above 9000 but below 10500 | INR 4,940 |
| Equal to or above 10500 but below 12000 | INR 5,960 |
| Equal to or above 12000 but below 13500 | INR 6,780 |
| Equal to or above 13500 but below 15000 | INR 7,650 |
| Equal to or above 15000 | INR 8,510 |
| Equal to or above 15000 but below 15500 | INR 7,930 |
| Equal to or above 15,500 but below 16,000 | INR 8,200 |
| Equal to or above 16,000 but below 16,500 | INR 8,510 |
| Equal to or above 16,500 | INR 8,510 + INR 375 for every 500 KGS or part thereof more than 16,500 KGS |
Schedule A (IV) (1): Passenger Vehicles on Contract
Passenger vehicles that operate on a daily contract basis, such as Rickshaws, Taxis, and Cabs, fall under this section. Here are the applicable tax amounts:
| Vehicle Type | Tax per seat per year |
| Vehicles licensed to carry two passengers | INR 160 |
| Vehicles licensed to carry three passengers | INR 300 |
| Vehicles licensed to carry four passengers | INR 400 |
| Vehicles licensed to carry five passengers | INR 500 |
| Vehicles licensed to carry six passengers | INR 600 |
| Vehicle Type | Tax per seat per year |
| Air-conditioned taxis | INR 130 |
| Tourist Taxis | INR 190 |
| Indian Made Non-A/C | INR 250 |
| Indian Made A/C Vehicle | INR 300 |
| Foreign Made Vehicles | INR 400 |
Schedule A (IV) (2): Hired Vehicles
Vehicles hired for everyday passenger services are charged INR 71 annually.
Schedule A (IV) (3): Contract Carriages for Interstate Routes
Vehicles operating as contract carriages on interstate routes are taxed as follows:
| Vehicle Type | Tax per seat per year |
| Tourist vehicles or general omnibus as per CMVR, 1989 rule 128 | INR 4,000 |
| General omnibus | INR 1,000 |
| Air-conditioned vehicles run by private operators | INR 5,000 |
Schedule A (IV) (3) (A): Interstate Vehicles
This section covers vehicles plying interstate routes:
| Vehicle Type | Tax per seat per year |
| Non-A/C vehicles | INR 4,000 |
| Air-conditioned vehicles | INR 5,000 |
Schedule A (IV) (4): Permitted Vehicles
The taxation for vehicles permitted under the Central Motor Vehicles Act, such as Tourist vehicles and omnibus, is outlined below:
| Vehicle Type | Tax per seat per year |
| Tourist vehicles or general omnibuses | INR 4,000 |
| General omnibus | INR 5,000 |
| Air-conditioned buses | INR 5,000 |
Schedule A (IV) (A): Private Service Vehicles
This section deals with vehicles used for personal service:
| Vehicle Type | Tax per seat per year |
| Air-conditioned buses | INR 1,800 |
| Vehicles other than A/C buses | INR 800 |
| Standees | INR 250 |
Schedule A (V): Support and Service Vehicles
Vehicles such as Towing Vehicles carry a fixed annual tax of INR 330 for their use in support and service roles.
Schedule A (VI): Specialized Equipment Vehicles
Vehicles equipped with specialized machinery for purposes like cranes and earth movers fall under this category:
| Unloaded Weight of a vehicle (ULW) (in KGS) | Tax Rate |
| Less than 750 | INR 300 |
| Equal to or above 750 but below 1500 | INR 400 |
| Equal to or above 1500 but below 2250 | INR 600 |
| Equal to or above 2250 | INR 600 |
| Part or whole of the weight in multiples of 500 and above 2250 | INR 300 each |
Schedule A (VII): Miscellaneous Vehicles
This section includes vehicles such as non-transport ambulances and those with a temporary location in the state:
| Unloaded Weight of a vehicle (ULW) (KGS) | Tax Rate |
| Less than 750 | INR 600 |
| Equal to or above 750 but below 1500 | INR 800 |
| Equal to or above 1500 but below 2250 | INR 900 |
| Equal to or above 2250 and permitted to have less than six passengers | INR 1000 |
| Above 2250, Allowed to have 6 up to a limit of 12 | INR 175 |
| Permitted to have 12 and more passengers | INR 500 |
Schedule A (VIII): Non-Agricultural Goods Vehicles
This section encompasses vehicles transporting goods for purposes other than agriculture:
| Registered Laden Weight (in KGS) | Tax per year |
| Less than 750 | INR 860 |
| Equal to or above 750 but below 1500 | INR 1200 |
| Equal to or above 1500 but below 3000 | INR 1700 |
| Equal to or above 3000 but below 4500 | INR 2020 |
| Equal to or above 4500 but below 6000 | INR 2850 |
| Equal to or above 6000 but below 7500 | INR 3360 |
Schedule A (VIII) (a) (a): Agricultural Trailers
Trailing vehicles primarily for agricultural purposes are taxed annually between INR 1500 and INR 3000, depending on their weight, especially if weighing 4500 KGS or more.
Vehicles Not Included in the Above Sections
For two-wheelers and three-wheelers powered by a motor with an accompanying carriage, a lifetime tax of 7% of the vehicle's cost is imposed. This includes the vehicle's actual cost and respective central excise and sales taxes.
Similarly, individual owners of motor cars/jeeps and/or omnibuses must pay 7% of the vehicle cost. For imported or company-owned vehicles, the tax increases to 14% annually due to increased regulations.
For more information on vehicle taxation across different states, you can explore similar topics like ITR Filing in Mysuru or learn more about Private Limited Company Registration in India. Additionally, Trademark Regulations in Faridabad might offer insights into legal proceedings concerning vehicles.