During the purchase of a vehicle in Uttar Pradesh, every buyer needs to pay a certain amount as tax. This amount paid during vehicle registration is referred to as the road tax. The state government primarily uses it for the construction and maintenance of roads and transport infrastructure throughout the state.
It is essential to note that the tax amount differs for various types of vehicles. Thus, aspiring vehicle buyers can read on to learn in detail about the Uttar Pradesh road tax, and accordingly make the right purchase decision.
What is Road Tax and Why is It Important?
Road tax is a state-level fee that every vehicle owner must pay to the government for operating their vehicle on the road. As per the Uttar Pradesh Motor Vehicles Taxation Act of 1997, it applies to all four-wheelers and two-wheelers, including all commercial, private, and transport vehicles.
The tax amount is paid at regular intervals by commercial vehicle owners and as a one-time fee by private car owners at the time of vehicle purchase. The money collected by the government through this tax system is utilised towards the construction, improvement, and maintenance of roads for smooth travel.
Importance of Road Tax
Road tax is an essential initiative taken by the government because of the following reasons:
- Crucial Source of Income: The money that the government collects through the road tax payment is used for the construction and maintenance of the roads. This allows for smooth travel options to various parts of the state.
- Tool to Regulate Vehicle Use: With the difference in road tax amounts for diverse vehicles, the government can regulate vehicle use. Buyers can evaluate their options and choose the one that caters to their travel needs, without having to pay excess tax.
- Serve as a Legal Requirement: As per the Motor Vehicles Act, 1988, it is mandatory to pay the road tax when purchasing a two-wheeler, three-wheeler, or four-wheeler. Any delay or violation of this law can attract a penalty from the buyer.
Road Tax Rules in Uttar Pradesh
According to the Uttar Pradesh Motor Vehicles Taxation Act, 1997, it is mandatory for all vehicle owners to pay the applicable road tax to the Government of Uttar Pradesh.
Applicability of Road Tax in Uttar Pradesh
The points below illustrate the types of vehicles for which the owners have to pay the road tax, alongside the variance in tax rates:
- Commercial Vehicles: This category includes buses, trucks, taxis, and other vehicles used by businesses or transportation services. The taxes associated with these are high compared to private vehicles.
- Private Vehicles: Includes bikes, cars, scooters, and other similar modes of transportation that people generally employ for personal use. Tax rates for these transport options are lower than those for commercial vehicles.
- Electric Vehicles: Includes vehicles that are powered by electric motors. Their tax is considerably low due to the government’s initiative to promote sustainable transportation facilities for residents.
Factors Affecting Road Tax Rates
Road tax rates depend on various factors, as discussed below:
- Vehicle Type: The applicable road tax rate varies depending on the vehicle type, including two-wheelers, four-wheelers, auto-rickshaws, goods carriers, buses, and others.
- Purpose of Use: Private (non-transport) vehicles usually pay a one-time lump sum tax. On the other hand, commercial/passenger vehicles (buses, taxis, and trucks) are liable to pay a recurring or periodic tax.
- Vehicle Age: Due to depreciation, older vehicles usually pay a lower road tax compared to newer vehicles. Additionally, vehicles older than 15 years have to pay the green tax.
- Vehicle Cost: High-end, expensive and imported cars/two-wheelers are subject to higher tax rates.
- Fuel Type: Diesel vehicles are typically subject to higher road tax due to their higher emissions. Alternatively, in Uttar Pradesh, electric vehicles priced under ₹25 lakh are eligible for a complete road tax exemption, promoting greener transportation alternatives.
Lifetime Tax, Green Tax, and Exemptions
- Lifetime Tax: The vehicle owners can choose to pay the tax for the entire lifetime of the vehicle in one go at the time of purchase of the vehicle. This is generally applicable for private vehicles.
- Green Tax: It is imposed on diesel vehicles over 10 years old to discourage their use, as it can lead to emissions of harmful chemicals.
- Exemptions: The government has allowed a complete road tax exemption on electric vehicles to encourage their use for a sustainable environment.
How to Calculate Road Tax in Uttar Pradesh?
Road tax for a vehicle can be substantial, making it mandatory for buyers to calculate it before purchasing a car/bike. Doing so will allow them to have a comprehensive idea of the total cost of their vehicle, preventing any surprises later on.
Parameters Used for Road Tax Calculation
The UP government takes multiple factors into consideration when calculating road tax. These are listed in the table below:
| Factors | Description |
| Age | Typically, older vehicles are subject to a higher tax due to their higher emissions and pollution rates compared to those of new vehicles. |
| Weight | Lighter vehicles have to pay a lower amount of tax when compared to the heavier ones. |
| Use | If a person uses their vehicle for personal purposes, they are required to pay a lower tax amount compared to those using it for commercial purposes. |
| Engine Size | Usually, two-wheelers under 125cc have to pay lower taxes when compared to luxury sedans, SUVs, and other four-wheelers with large engines. |
| Number of Seats | As per the tax laws, multi-passenger vehicles and buses have to pay a higher amount of tax when compared to two-wheelers. |
| Type of Fuel | Automobiles running on cleaner fuel or EVs have to pay a lower amount of tax to the government compared to those powered by diesel. |
| Model of Vehicle | Premium two-wheeler owners and luxury car users have to pay a lower tax compared to economy models. |
| Ex-showroom Price | The sole price of the vehicle, excluding taxes and insurance, has a notable influence on the road tax in UP. |
| Imported vs Domestic | Imported vehicles are usually charged double the tax, except for small goods vehicles or lightweight invalid carriages. |
Sample Road Tax Calculation for Different Vehicles
The table below showcases the difference in the Uttar Pradesh road tax rate and the tax payable for various vehicles of diverse costs:
| Vehicle | Price | Tax Rate | Road Tax Payable |
| Two-wheeler | ₹80,000 | 6% | ₹4,800 |
| Two-wheeler | ₹2,50,000 | 8% | ₹20,000 |
| Four-wheeler | ₹15,00,000 | 8% | ₹1,20,000 |
| Four-wheeler | ₹25,00,000 | 9% | ₹2,25,000 |
Disclaimer: Please note that the above-mentioned vehicle prices are for illustration purposes only, and the tax percentage is subject to change. So, make sure to verify the tax rates from the official government website before proceeding with the calculations.
How to Pay Road Tax in Uttar Pradesh?
To make the tax payment process simpler for every vehicle owner, the Uttar Pradesh government has kept both the online and the offline options open.
Online Payment Process
The steps to pay the Uttar Pradesh road tax online are as follows:
- Step 1: Navigate to the official website of e-Vahan.
- Step 2: Enter the vehicle details accurately in the required fields.
- Step 3: Go to the ‘Online Services’ section on the webpage.
- Step 4: Select the ‘Pay Vehicle Tax’ option and choose the state and type of service.
- Step 5: Enter the vehicle registration number and tap on the ‘Get Details’ button.
- Step 6: The applicable road tax and other details appear on the screen.
- Step 7: Click on the ‘Pay Tax’ button and select the payment method.
- Step 8: Complete the payment by clicking the applicable buttons on the screen.
As soon as the payment is done, the system generates an online receipt for future reference.
Offline Payment Options
The steps for offline payment of road tax in UP are as follows:
- Step 1: Pay a visit to the nearest RTO and request the road tax payment form.
- Step 2: Fill out the form by accurately entering the necessary details.
- Step 3: Once done, submit the form and enquire about the applicable fee.
- Step 4: Complete the payment using your preferred payment mode.
- Step 5: After successfully paying the fees, make sure to collect a receipt for future reference.
Documents Required for Road Tax Payment
Listed below are some crucial documents needed when paying road tax:
- Vehicle registration certificate
- Invoice for the vehicle purchase
- Valid NOC (No Objection Certificate)
- Identity proof documents such as Voter ID, Aadhaar card, etc.
- Address proof documents such as utility bills, rental agreement, etc.
- Insurance papers for the vehicle
- A KMVT14 form (in case the vehicle is registered in a different state)
Penalties for Late Payment of Road Tax in Uttar Pradesh
In case a vehicle owner fails to submit the road tax to the UP government on time, they are liable to pay an additional amount as a penalty. The applicable penalties are as follows:
- 4% of the unpaid tax amount, along with the due tax amount. The maximum penalty amount is capped at twice the actual due amount.
- For the non-payment of the lifetime road tax, an annual penalty of 10% of the due tax is levied on the outstanding tax amount.
Refunds and Road Tax Transfer Rules in Uttar Pradesh
Vehicle owners in Uttar Pradesh have the option of claiming refunds or transferring their road tax.
Conditions for Road Tax Refund
There are several conditions that people need to meet to be eligible for road tax refunds. These include:
- If the vehicle in question has already been registered in a different state.
- In situations where the vehicle registration certificate has been denied or cancelled for some reason.
- If the vehicle owner has submitted a registration certificate (RC) and a tax certificate.
- In scenarios where the vehicle is eligible for a reduced tax rate.
- In case the owner pays more than they should have paid.
- If the vehicle in consideration is extremely old and beyond repair.
Procedure for Applying for a Road Tax Refund/Transfer
If the tax refund or tax transfer conditions are met, one can follow these steps below to get their money back:
- Step 1: Visit the nearest RTO office in Uttar Pradesh.
- Step 2: Ask for the form to claim a tax refund or transfer.
- Step 3: Fill out all the details accurately in the form.
- Step 4: Review the details and submit all the supporting documents.
- Step 5: The officials will review the applications and process the refunds.
Comparison: Road Tax in Uttar Pradesh vs Other States
Road tax amounts considerably differ from one state to another, even for the same type of vehicle. This is illustrated in the table below:
| State | Road Tax for Cars above ₹10,00,000 | Electric Vehicle Tax below ₹25,00,000 |
| Uttar Pradesh | 8% | Exempted (100%) |
| Maharashtra | 12% | Exempted (100%) |
| Delhi | 10% | Exempted (100%) |
| Karnataka | 17% | Exempted (100%) (when less than ₹25 Lakh) |
Disclaimer: Note that the above-mentioned tax percentages are subject to change. Therefore, verify the information on the official website before making a purchase decision.
A thorough understanding of the Uttar Pradesh road tax can help buyers stay financially prepared for the vehicle purchase. Additionally, they can select the most suitable vehicle based on their tax bracket and other relevant factors. With the availability of both online and offline road tax payment options, staying compliant is now much easier.
Paying the road tax timely not only helps you steer clear of penalties and legal hassles but also enables the state to further develop its transportation infrastructure.
FAQs About Uttar Pradesh Road Tax
Q. Can you get a grace period for road tax payment in Uttar Pradesh?
No, you are not eligible to get a grace period for paying road tax in Uttar Pradesh. It was applicable till the online process was not open.
Q. How can you check the details of road tax payment online in Uttar Pradesh?
To check the road tax payment details online, visit the Parivahan Portal and accurately enter your vehicle registration number.
Q. What documents are required to apply for a refund on the road tax in Uttar Pradesh?
To raise a road tax refund claim, you will need to submit a request letter for tax refund, a vehicle insurance certificate copy, a chassis number impression, an NOC from the previous RTO, a registration certificate copy, a road tax receipt copy, a current address proof copy, a bank account details receipt copy, and more.
Q. What is the time limit to pay the road tax in Uttar Pradesh?
To avoid penalties and fines, it is mandatory for vehicle owners to pay the road tax within 15 days of vehicle registration.
Q. Do I need to pay road tax separately for a second-hand car in Uttar Pradesh?
If the previous owner of the vehicle has paid the lifetime tax during its purchase, then you will not have to pay additional tax. However, after purchase, if you have to relocate your vehicle from one state to another, then you will have to pay the required road tax.
