Luxury, Semi Luxury and Dual Purpose Semi Luxury Taxes
- These taxes are chargedwith effect fromthe tax year 1995/96 accordance to the Act no 12 of 2012 , Act No 15 of 2011 & Act no 16 of 1995 ammended by the Act no 04 of 1999.
- The first installment of these taxes are charged with the first registration of the vehicle by the Department of Motor Traffic from 03 May 2010.
- The remaining Installments will be charged by the Insuring entity when obtaining the annual insurance cover and will be sent to the Treasury.
- These taxes are charged based on the date of registration of the vehicle and for the late payments there will be a penalty charge of 50%.
- Line Ministries and Departments, Ministries of Provincial Councils and departments, United Nations and all its agencies, All Diplomatic Missions and Gazzetted International Organizations are excempted from these taxes.
- Station Wagons,4 Wheel Drives and SUV s (Sports Utility Vehicle) are classified under the category Jeeps subjected to Semi Luxury Taxes.
Luxury Tax
- Diesel Motor Cars exceeding 2500 cc
- Petrol Motor Cars exceeding 2000 cc
| Year | Tax (Rs.) | ||
|---|---|---|---|
| From 1995.04.01 | From 2011.01.01 | From 2011.11.22 | |
| 1 | 50,000.00 | 100,000.00 | 150,000.00 |
| 2 | 45,000.00 | 78,750.00 | 100,000.00 |
| 3 | 40,000.00 | 68,000.00 | 75,000.00 |
| 4 | 35,000.00 | 57,750.00 | 60,000.00 |
| 5 | 30,000.00 | 48,000.00 | 50,000.00 |
| 6 | 25,000.00 | 38,750.00 | 40,000.00 |
| 7 | 20,000.00 | 30,000.00 | 30,000.00 |
Semi Luxury Tax
- Diesel Motor Cars from 2201 to 2500 or Diesel Jeeps exceeding 2200 cc
- Petrol Cars from 1801 to 2000 cc or Petrol Jeeps exceeding 1800 cc
| Year | Tax (Rs.) | ||
|---|---|---|---|
| From 1995.04.01 | From 2011.01.01 | From 2011.11.22 | |
| 1 | 25,000.00 | 50,000.00 | 60,000.00 |
| 2 | 22,500.00 | 39,375.00 | 50,000.00 |
| 3 | 20,000.00 | 34,000.00 | 40,000.00 |
| 4 | 17,500.00 | 28,875.00 | 30,000.00 |
| 5 | 15,000.00 | 24,000.00 | 25,000.00 |
| 6 | 12,500.00 | 19,375.00 | 20,000.00 |
| 7 | 10,000.00 | 15,000.00 | 15,000.00 |
Semi Luxury Tax (Dual Purpose)
- Diesel Cabs exceeding 2200 cc
- Petrol Cabs exceeding 1800 cc
| Year | Tax (Rs.) | ||
|---|---|---|---|
| From 1995.04.01 | From 2011.01.01 | From 2011.11.22 | |
| 1 | 10,000.00 | 20,000.00 | 40,000.00 |
| 2 | 9,000.00 | 15,750.00 | 25,000.00 |
| 3 | 8,000.00 | 13,600.00 | 20,000.00 |
| 4 | 7,000.00 | 11,550.00 | 12,000.00 |
| 5 | 6,000.00 | 9,600.00 | 10,000.00 |
| 6 | 5,000.00 | 7,750.00 | 8,000.00 |
| 7 | 4,000.00 | 6,000.00 | 6,000.00 |