Road Tax in Assam is determined by the Assam Motor Vehicle Taxation Schedule. The factors that determine the tax to be paid include weight, model, engine capacity and fuel used. Road tax is a one-time payment that is paid to the state government.
Assam, with its undulating mountains and forests offers a unique and breath-taking driving opportunity for residents and travellers alike. Sharing borders with Bhutan and Bangladesh means that Assam has a decent network of roads, with fast scale improvement on the anvil. All vehicle owners in the state are expected to register their vehicles with the RTO by paying a road tax to the government. Road tax in Assam (Capital City: Guwahati) is dictated by the provisions of The Assam Motor Vehicle Taxation Schedule, with different taxes for different vehicles.
Calculating the Road Tax in Assam
The road tax in Assam is calculated after taking a number of factors into consideration, the prime ones being the age of a vehicle, engine capacity, purpose of vehicle (personal or commercial use), weight, make and manufacture, place of assembly, length and width, etc. The transport department levies a one-time road tax which is equivalent to a certain percentage of the original vehicle cost. All vehicle owners should pay this tax before registering and using their vehicle in the state. It is possible for the government to reduce the tax on environmentally friendly vehicles (electric cars and bikes) to boost their sales.
Tax on 2 Wheelers
The road tax on 2 wheelers in Assam is decided by factoring in the weight of a particular vehicle, with the table below mentioning the different rates.
| Weight Category | One Time Tax |
|---|---|
| Under 65 kg | Rs 1,500/- |
| Over 65 kg but less than 90 kg | Rs 2,500/- |
| Over 90 kg but less than 135 kg | Rs 3,500/- |
| Greater than 135 kg | Rs 4,000/- |
| Side cars attachment | Rs 1,000/- |
Vehicles registered in a different state which wish to re-register in Assam should pay a road tax which is calculated by taking depreciation into account. A depreciation of 7% per annum is allowed, keeping the cost of a new vehicle of the same weight category as the benchmark.
Note: This onetime tax is valid for 15 years post which an amount ranging from Rs 500 to Rs 1,000 should be paid once every 5 years.
Tax on 4 Wheelers
The road tax on 4 wheelers in Assam is computed by taking the original cost of vehicle into consideration, with the table below highlighting the different rates.
| Original Vehicle cost | Road tax |
|---|---|
| Under Rs 3 lakh | 3% of vehicle cost |
| Between Rs 3 lakh and Rs 15 lakh | 4% of vehicle cost |
| More than Rs 15 lakh and under Rs 20 lakh | 5% of vehicle cost |
| More than Rs 20 lakh | 7% of vehicle cost |
Four wheelers which move from a different state to Assam need to be re-registered by paying a onetime tax which is calculated based on depreciation. A depreciation of 7% per annum is allowed, keeping the cost of a new vehicle of the same category as a benchmark.
Note: This onetime tax is valid for 15 years post which an amount ranging from Rs 5,000 to Rs 12,000 should be paid once every 5 years, depending on the original vehicle cost.
How to pay Road Tax in Assam?
Individuals who wish to pay the road tax on their vehicles can do so at any Regional Transport Office in Assam. They will have to fill up certain forms, providing vehicle details, post which they can pay the respective tax in the cash section of the office. On payment they will receive a challan which needs to be kept as proof of payment.
Note: The above mentioned rates are for private vehicles only. The road tax for commercial vehicles is different.
