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RTO Registration Charges & Road Tax — State-wise Guide 2026

Road tax is the single biggest hidden cost in a new car purchase — it can add ₹50,000 to ₹2.5+ lakh on top of the ex-showroom price depending on which state you register in. This page covers: state-wise lifetime road tax rates, the BH (Bharat) series bi-annual tax system, and all the fixed RTO fees you pay regardless of state.

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Important: Road tax rates shown are indicative and based on state government notifications as of 2026-05-26. Rates change — slabs are revised in state budgets, EV exemptions are extended or expired, and additional cesses vary by city. Always verify the current rate with your state's transport department or your car dealer before finalising your budget.

What is road tax (life tax)?

When you register a new private car in India, you pay a one-time road tax — also called life tax or motor vehicle tax — to the state government. This tax is calculated as a percentage of the car's ex-showroom price and must be paid before the RTO issues the permanent Registration Certificate (RC).

The tax goes to the state, which is why rates differ widely: 3% in Himachal Pradesh versus 18% in Karnataka for the same car. The "lifetime" tag means the payment covers the vehicle's entire registration period in that state — you don't pay annually.

📍
State-specific

Set by each state legislature. Changes with state budgets.

💰
% of ex-showroom

Applied to ex-showroom price, not on-road price or invoice.

🔄
One-time (mostly)

Paid once at registration. BH series is the exception — bi-annual.

🔋
EV exemptions

Most states waive road tax for EVs. Tamil Nadu and Kerala charge a reduced rate.

BH series (Bharat series) registration — the national plate

Introduced on 26 August 2021 under MoRTH notification GSR 574(E), the BH series is a national registration format that lets eligible vehicle owners move between states without re-registering. Instead of one lifetime state tax, BH owners pay road tax every 2 years.

26 BH 4521 AA
26 — Last 2 digits of registration year (2026) BH — Series identifier (fixed) 4521 — Random 4-digit number AA — 1 or 2 letter suffix (I and O excluded)

Who can get a BH number plate?

  • Central Government employees (including defence, railways, postal)
  • State Government employees (all departments and boards)
  • Public Sector Undertaking (PSU) employees
  • Private sector employees of companies with offices in 4 or more states/UTs

Private individuals, self-employed professionals, freelancers, and employees of companies with offices in fewer than 4 states are not eligible.

BH series road tax rates

Road tax is paid bi-annually (every 2 years) — or annually after the vehicle turns 14 years old. The annual rate is approximately half the bi-annual rate.

Ex-showroom price Petrol (per 2 yrs) Diesel (per 2 yrs) EV (per 2 yrs)
Up to ₹10 lakh 8% 10% 6%
₹10 lakh – ₹20 lakh 10% 12% 8%
Above ₹20 lakh 12% 14% 10%

Diesel vehicles pay 2% additional surcharge. EVs get 2% concession. Rates are central (MoRTH-specified) — the same across all states.

BH vs state registration: which is cheaper on a ₹15L car?

BH series has a lower upfront cost — you only pay for 2 years at a time rather than a lifetime. But over 10–15 years, the total can exceed a one-time lifetime tax, depending on your state's rate. Here's a rough comparison:

BH Series (₹15L petrol)
₹1,50,000
per 2 years (₹75,000/yr)
Rate: 10% (₹10–20L slab)
After 10 yrs paid: ₹7,50,000
After 15 yrs paid: ₹11,25,000
✓ No re-registration if you move states
vs
Delhi
10% lifetime
₹1,50,000
State cheaper over 10 yrs
Himachal Pradesh
5% lifetime
₹75,000
State cheaper over 10 yrs
Maharashtra
12% lifetime
₹1,80,000
State cheaper over 10 yrs
Gujarat
7% lifetime
₹1,05,000
State cheaper over 10 yrs
Karnataka
17% lifetime
₹2,55,000
State cheaper over 10 yrs
Tamil Nadu
10% lifetime
₹1,50,000
State cheaper over 10 yrs

Rule of thumb: If you're in a high-tax state (Karnataka, Maharashtra, AP/TG) and you expect to own the car for under 10 years, BH series is likely cheaper. In low-tax states (HP, Gujarat, Delhi below ₹6L), the lifetime tax is already low enough that BH's recurring payments may cost more over the vehicle's life.

Documents required for BH series registration

  • Form 20 (application for registration) — filled by dealer
  • Employer certificate on company letterhead confirming multi-state office presence
  • Employee ID card
  • Address proof (current state of residence)
  • PAN card / Aadhaar
  • Insurance certificate
  • Invoice from dealer

The dealer handles the RTO submission; you just need to provide the employer certificate and identity documents. Allow 15–30 working days for the permanent RC.

State-wise road tax rates — new private car 2026

Filter by region. Rates apply to new petrol/diesel/EV private cars. All figures are lifetime tax (one-time) unless noted.

Region:
State / UT Region Road tax slabs (petrol) Diesel EV Notes Source
Delhi (DL) North
Up to ₹6L 4%
₹6L – ₹10L 7%
Above ₹10L 10%
5%
8.75%
12.5%
0% (exempt)

EVs registered in Delhi get full road tax waiver + ₹1.5L purchase subsidy (subject to scheme availability).

New private diesel cars above 2000cc are banned in Delhi (since 2015 NGT order, periodically extended).

Official ↗
Haryana (HR) North
Up to ₹6L 5%
₹6L – ₹10L 7%
Above ₹10L 10%
6%
8.5%
12%
0% (exempt)

Full road tax exemption for EVs.

Official ↗
Punjab (PB) North
Up to ₹10L 7%
Above ₹10L 9%
8%
10%
0% (exempt) Official ↗
Uttarakhand (UK) North
Up to ₹6L 4%
₹6L – ₹20L 7%
Above ₹20L 9%
5%
9%
11%
0% (exempt)

Full road tax exemption for EVs.

Official ↗
Himachal Pradesh (HP) North
Up to ₹4L 3%
₹4L – ₹10L 4%
Above ₹10L 5%
3.5%
5%
6%
0% (exempt)

HP has one of the lowest road tax rates in India — a reason many luxury cars registered here.

Official ↗
Chandigarh (UT) (CH) UT
Up to ₹10L 8%
Above ₹10L 10%
10%
12%
0% (exempt) Official ↗
Uttar Pradesh (UP) North
Up to ₹10L 8%
₹10L – ₹15L 10%
Above ₹15L 12%
10%
12%
14%
0% (exempt)

EV road tax exemption available.

Official ↗
Rajasthan (RJ) North
Up to ₹10L 8%
Above ₹10L 10%
10%
12%
0% (exempt)

EV road tax exemption available.

Official ↗
Jammu & Kashmir (UT) (JK) UT
Up to ₹10L 6%
Above ₹10L 8%
8%
10%
0% (exempt) Official ↗
Maharashtra (MH) West
Up to ₹10L 11%
₹10L – ₹20L 12%
₹20L – ₹40L 13%
Above ₹40L 14%
13%
14%
15%
16%
0% (exempt)

Maharashtra has one of the highest road taxes in India. Always check the current slab at the state transport website.

EVs get full road tax exemption in Maharashtra (policy periodically renewed).

Diesel attracts 2% additional tax on top of petrol slab rate. Mumbai Metropolitan Region (MMR) has an extra 0.25% welfare cess.

Official ↗
Gujarat (GJ) West
Up to ₹10L 6%
₹10L – ₹15L 7%
Above ₹15L 8%
7.5%
8.5%
10%
0% (exempt)

Full EV road tax exemption under Gujarat EV Policy 2021 (extended to 2025–26).

Official ↗
Goa (GA) West
Up to ₹5L 9%
₹5L – ₹10L 10%
Above ₹10L 12%
11%
12%
14%
0% (exempt) Official ↗
Karnataka (KA) South
Up to ₹5L 13%
₹5L – ₹10L 14%
₹10L – ₹20L 17%
Above ₹20L 18%
14%
15%
18%
19%
0% (exempt)

Karnataka has the highest road tax among major states. A ₹15L car in Bangalore attracts ₹2.55L in road tax alone.

Full road tax exemption for battery electric vehicles (BEVs) in Karnataka.

Official ↗
Tamil Nadu (TN) South
Up to ₹10L 8%
₹10L – ₹20L 10%
Above ₹20L 12%
10%
12%
14%
5% (reduced)

Tamil Nadu levies a reduced 5% road tax on EVs (not full exemption, unlike most states).

Official ↗
Kerala (KL) South
Up to ₹5L 8%
₹5L – ₹10L 9%
₹10L – ₹20L 10%
Above ₹20L 11%
9%
10%
11%
12%
5% (reduced)

Kerala charges a reduced 5% road tax on EVs instead of full exemption.

Official ↗
Andhra Pradesh (AP) South
Up to ₹10L 12%
₹10L – ₹20L 14%
Above ₹20L 16%
14%
16%
18%
0% (exempt)

EVs exempt from road tax in AP.

Official ↗
Telangana (TG) South
Up to ₹10L 12%
₹10L – ₹20L 14%
Above ₹20L 16%
14%
16%
18%
0% (exempt)

Telangana and AP share similar tax structures post-bifurcation.

EVs exempt from road tax in Telangana.

Official ↗
West Bengal (WB) East
Up to ₹5L 4%
₹5L – ₹10L 7%
₹10L – ₹20L 9%
Above ₹20L 10%
5%
9%
11%
12%
0% (exempt)

Full road tax exemption for EVs in West Bengal.

Official ↗
Odisha (OD) East
Up to ₹10L 8%
Above ₹10L 10%
9%
11%
0% (exempt)

EV road tax exemption available.

Official ↗
Bihar (BR) East
Up to ₹10L 10%
Above ₹10L 12%
12%
14%
0% (exempt)

EV exemption in Bihar.

Official ↗
Jharkhand (JH) East
Up to ₹10L 8%
Above ₹10L 10%
10%
12%
0% (exempt) Official ↗
Madhya Pradesh (MP) Central
Up to ₹10L 9%
₹10L – ₹20L 11%
Above ₹20L 13%
11%
13%
15%
0% (exempt)

EVs exempt from road tax in MP.

Official ↗
Chhattisgarh (CG) Central
Up to ₹10L 8%
Above ₹10L 9%
10%
11%
0% (exempt) Official ↗
Assam (AS) Northeast
Up to ₹5L 8%
₹5L – ₹10L 10%
Above ₹10L 12%
9%
11%
13%
0% (exempt) Official ↗
Puducherry (UT) (PY) UT
Up to ₹10L 5%
Above ₹10L 7%
6%
8%
0% (exempt)

Puducherry's low road tax has historically attracted buyers from Tamil Nadu and Andhra Pradesh. States periodically crack down on cross-state registrations.

Official ↗

Fixed RTO fees — applicable in all states

In addition to the lifetime road tax, you pay these fees at the RTO when registering. Most are bundled into the dealer's "on-road price" quotation.

Registration Certificate (RC) Mandatory
₹600
Base registration fee for issuing the RC book (Form 23).
HSRP (High Security Registration Plate) Mandatory
₹400 – ₹1,100
Mandatory tamper-proof number plate with hologram, laser code, and retro-reflective film. Issued by authorised vendors. Front + rear set for cars is typically ₹600–900; bikes ₹400–600.
Smart Card (RC in card form)
₹200 – ₹300
Laminated smart card RC. Most states now issue this by default instead of the booklet.
Hypothecation Addition (Form 34)
₹1,500
Paid when you take a car loan — the bank's name is endorsed on the RC as hypothecatee. Required for any financed purchase.
Hypothecation Termination (Form 35)
₹1,000 – ₹1,500
Paid after loan closure to remove the lender's name from RC. Varies by state.
Fancy / VIP Number
₹5,000 – ₹10,00,000+
Optional premium for a chosen registration number (e.g., 0001, 1111). Auctioned in most states; cost depends on demand.
Green Tax (older vehicles)
₹2,000 – ₹12,000
Levied on vehicles more than 8 years old (2-wheelers) or 15 years old (cars) at the time of RC renewal. Not applicable for new cars.
Temporary Registration (TR)
₹1,500 – ₹2,000
Valid for up to 1 month while awaiting permanent RC. Issued by the dealer on delivery.

Road tax for electric vehicles (EVs)

Most Indian states waive road tax entirely for battery electric vehicles (BEVs) as part of their EV adoption policies. Two exceptions are Tamil Nadu and Kerala, which charge a reduced rate (5%) instead of a full exemption. This exemption, combined with central FAME subsidies, significantly reduces the on-road price gap between EVs and petrol cars.

States with 0% EV road tax
23
States with reduced EV rate (not 0%)
2

EV exemptions are policy-driven and time-limited. They have been renewed repeatedly but check the current status in your state before buying.

Frequently asked questions

What is road tax on a new car in India?

Road tax (also called life tax or motor vehicle tax) is a one-time payment made to the state government when you register a new car. It is calculated as a percentage of the car's ex-showroom price. Rates range from 3–5% in Himachal Pradesh to 13–18% in Karnataka. Once paid, it covers the vehicle's registration in that state for its entire life.

Who is eligible for a BH number plate?

BH series is available to central/state government employees, defence personnel, PSU employees, and private sector employees whose employer has offices in 4 or more states/UTs. You need an employer certificate confirming the multi-state presence. Private individuals and employees of smaller companies are not eligible.

Is road tax refunded if I move to another state?

Yes. Under Section 47 of the Motor Vehicles Act, you can apply for a road tax refund from the original state for the unexpired portion — but only after the vehicle has been registered in the new state and 12 months have elapsed in the original state. The process requires Form 16 (tax refund), NOC from the original RTO, and registration in the new state. BH series vehicles avoid this entirely.

Why is Karnataka's road tax so high?

Karnataka levies one of the highest road taxes in India — up to 18% for petrol cars above ₹20L. This is set by the Karnataka state legislature through the Karnataka Motor Vehicles Taxation Act. The high rates are a long-standing policy and are periodically revised. A ₹20L car in Bangalore attracts ₹3.6L in road tax alone.

Can I register in Himachal Pradesh or Puducherry to save on road tax?

Technically, registration must happen at the RTO nearest to where the vehicle owner resides. Cross-state registration to exploit lower tax rates is illegal and can lead to penalties, RC cancellation, and difficulties with insurance claims. States periodically crack down on this practice, particularly for Puducherry (which has historically attracted buyers from TN/AP).

What other charges are included in on-road price beyond road tax?

On-road price = ex-showroom price + road tax (6–18%) + first-year insurance (3–4%) + registration certificate fee (₹600) + HSRP fee (₹600–900) + smart card (₹200–300) + hypothecation fee if financed (₹1,500) + dealer accessories or handling charges (optional). Always ask your dealer for a full on-road price breakup in writing.

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