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MoRTH Central Motor Vehicles Rules & Parivahan Vahan

BH (Bharat) Series Road Tax & 2-Year Renewal Calculator

Calculate official MoRTH Bharat (BH) Series motor vehicle tax, 2-year renewal schedules with 7% statutory depreciation, powertrain adjustments, and state RTO tax comparison.

Verified by Transport & Statutory Research Desk
Last Updated: October 19, 2026 (Reflecting MoRTH Central Motor Vehicles Rules & Parivahan Vahan Rates)
Authority: Ministry of Road Transport and Highways (MoRTH) G.S.R. 594(E) & 879(E)
October 2026 Mandatory Renewal Window: If your vehicle was registered under BH Series in 2022 (2nd renewal, 4 years old) or 2024 (1st renewal, 2 years old), your bi-annual motor vehicle tax is now due on the Parivahan portal with statutory 7% or 14% depreciation automatically applied!

Vehicle Valuation & Fuel Type

Base (Ex-GST)Ex-Showroom
₹
₹3,00,000₹50,00,000

Found on page 1 of your car purchase invoice under "Assessable Value" or "Base Price".

012
Parivahan Vahan Due2-Year Installment
₹16,484

Payable online via Parivahan Sewa Motor Vehicle Tax Portal

Base Tax Slab Rate10% (ex-GST)
Fuel Type Adjustment0% (Standard)
Effective Bi-Annual Rate10%
Base 2-Year Tax (Year 0)₹19,167
Depreciation Discount-14%
Upfront Cash Liquidity Advantage
Instead of paying ~₹2,17,005 to state RTO upfront, you only pay ₹19,167. You retain ₹1,97,838 in your bank account today!
Statutory Payment Schedule

Motor vehicle tax for BH Series vehicles is paid for two years at a time up to the 14th year. From the 15th year onwards, tax is payable annually at half the 2-year statutory rate.

Quick Actions:

What is BH Series Road Tax and How Does Bi-Annual Renewal Work?

BH (Bharat) Series Road Tax is a nationwide motor vehicle tax regime introduced by MoRTH under the Central Motor Vehicles Rules, 2021. Rather than paying 15-year lifetime road tax upfront, vehicle owners pay bi-annual tax in 2-year installments based on invoice price (ex-GST) with statutory rates (8%–12%, with +2% for diesel and -2% for electric) and a 7% statutory depreciation discount applied at each 2-year renewal window.

How BH Series Road Tax & Renewal Works (Official MoRTH Guidelines)

The Bharat Series tax structure provides seamless pan-India mobility without inter-state NOC requirements. The calculation follows strict statutory formulas notified under the Central Motor Vehicles (Twenty-First Amendment) Rules, 2021:

1Base Value (Ex-GST)

Tax is levied strictly on the vehicle's invoice price excluding GST and compensation cess (assessable value), not on the higher on-road or ex-showroom price quoted by dealerships.

2Slabs & Powertrain Rates

Standard petrol/CNG rates: 8% (up to ₹10L), 10% (₹10L–₹20L), and 12% (above ₹20L). Diesel vehicles pay +2% surcharge, while Electric Vehicles (EVs) receive a 2% green incentive.

32-Year Formula & Multiplier

MoRTH applies a 1.25 installment factor:
Tax = (Invoice × Rate × 1.25 × 2) / 15

Step-by-Step Worked Example: 2-Year Renewal for a ₹15 Lakh Car in 2026

Suppose you registered a petrol SUV under the BH Series in October 2022 with an ex-showroom price of ₹15,00,000 (Base invoice price ex-GST: ₹12,00,000). In October 2026, your vehicle reaches 4 years of age and is due for its 2nd Renewal on the Parivahan portal:
Base Invoice Value
₹12,00,000
Excluding 28% GST & cess
Tax Slab Rate
10%
₹10L to ₹20L bracket
Base 2-Year Tax (Year 0)
₹20,000
(₹12L × 10% × 1.25 × 2) / 15
2026 Renewal (14% Off)
₹17,200
2nd Renewal (86% of base)
State RTO Comparison (Upfront Cash Retained):

In Karnataka, standard 15-year lifetime RTO tax on this vehicle is 17% + 11% cess = ₹2,26,440 paid upfront at delivery. With BH Series, you only paid ₹20,000 in 2022, ₹18,600 in 2024, and ₹17,200 in 2026. The ₹2,06,440 saved on day one and invested in an equity mutual fund at 10% CAGR has already grown to ₹3,02,200+ by late 2026, completely funding all future BH renewals!

15-Year BH Series Depreciation & Tax Slabs Matrix

The official statutory depreciation schedule applicable at the Parivahan national portal:

Vehicle Age / StageRenewal PeriodDepreciation DiscountTax Payable FactorPayment Frequency
0 – 2 YearsInitial Registration0% (Nil)100% of Base Tax2 Years
2 – 4 Years1st Renewal (2024 Cars)-7%93% of Base Tax2 Years
4 – 6 Years2nd Renewal (2022 Cars • Oct 2026)-14%86% of Base Tax2 Years
6 – 8 Years3rd Renewal-21%79% of Base Tax2 Years
8 – 10 Years4th Renewal-28%72% of Base Tax2 Years
10 – 12 Years5th Renewal-35%65% of Base Tax2 Years
12 – 14 Years6th Renewal-42%58% of Base Tax2 Years
14+ YearsAnnual Renewal (Post 14 Yrs)-50% (Floor)50% of Annual RateEvery 1 Year

BH Series vs State RTO Lifetime Tax: Why You Save Big

Many car buyers wonder whether BH series is truly cheaper over 15 years due to the statutory 1.25x installment multiplier. The table below illustrates the real financial arbitrage:

State RTO Registration (15 Years Upfront)

  • ✕Massive Upfront Outflow: You pay 10%–18% of the car price immediately at delivery (₹1.5L to ₹3.5L+).
  • ✕Lost Opportunity Cost: Money handed over on day one cannot earn compound interest or market returns.
  • ✕Inter-State Transfer Pain: Moving states requires obtaining NOC, paying road tax in the new state, and waiting years for a refund from the old state.

Bharat (BH) Series (Bi-Annual Installments)

  • Ultra-Low Initial Outflow: Pay only for 2 years at delivery (typically ₹15k–₹30k), keeping lakhs of rupees in your bank.
  • Compounding SIP Arbitrage: Upfront savings invested at 10% CAGR grow into ₹8L–₹12L over 15 years, easily outstripping all BH renewals.
  • 100% Pan-India Freedom: Drive freely anywhere across India without state transfer paperwork, local re-registration, or NOC fees.

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Common Questions & Answers (English & हिंदी)

Clear answers to common questions in your preferred language.

Parivahan automatically applies a 7% depreciation discount for each 2-year cycle. For example, for 2022 registered cars renewing in late 2026 (2nd renewal), you pay 86% of the base bi-annual tax (14% statutory discount).

Frequently Asked Questions (MoRTH BH Series Directives)

Q1How is BH Series motor vehicle road tax calculated for new vehicles?▼
Under MoRTH Central Motor Vehicles Rules, road tax is calculated on the vehicle invoice price excluding GST. Slabs are: 8% for vehicles up to ₹10 Lakhs, 10% for ₹10–₹20 Lakhs, and 12% for above ₹20 Lakhs. Diesel cars incur a +2% surcharge, while Electric Vehicles (EVs) enjoy a 2% concession. The 2-year tax formula is: (Invoice Price Ex-GST × Tax Rate × 1.25 × 2) / 15.
Q2How does BH series tax renewal work after 2, 4, or 6 years?▼
BH series road tax is paid in bi-annual installments of two years. At each renewal, MoRTH applies a statutory 7% depreciation on the motor vehicle tax. For 2024 cars renewing in 2026 (1st renewal), payable tax is 93% of the base tax. For 2022 cars undergoing 2nd renewal in October 2026, payable tax is 86% of the base tax (14% discount). Renewals continue every 2 years up to year 14, after which tax is paid annually at half the rate.
Q3How do I pay my 2-year BH Series tax online on the Parivahan portal?▼
Visit the official Parivahan Sewa portal (parivahan.gov.in) -> Online Services -> Vehicle Related Services. Enter your BH registration number and state of initial registration. Select "Pay Your Tax", verify vehicle details and the auto-calculated depreciated tax amount, and complete payment via net banking, UPI, or debit card. Download the official e-Receipt for your records.
Q4What is Form 60 and who is eligible for BH series registration in the private sector?▼
Private sector employees qualify for BH series only if their employing company has registered offices or branches in at least 4 Indian States or Union Territories. The employee must obtain an official Form 60 (Working Certificate) on company letterhead signed and stamped by HR with the corporate GSTIN numbers of all 4+ states, accompanied by their employee ID card.
Q5What happens to BH Series registration if I switch jobs to an ineligible company?▼
If you change employers to a private firm that does not have offices in 4+ states, your vehicle remains legally registered under the BH series plate until the current 2-year tax expires. However, at the next 2-year renewal window, you must either present a qualifying Form 60 from your new employer or convert the vehicle to standard local state registration by paying pro-rata state road tax.
Q6Is BH Series registration cheaper than standard State RTO life-time road tax?▼
Yes, primarily due to upfront cash flow and capital reinvestment. While high-tax states like Karnataka, Maharashtra, and Kerala demand 11% to 18% lifetime road tax upfront (₹1.5L to ₹3L+ on day one), BH series requires only ₹15,000 to ₹30,000 every 2 years. Investing the retained upfront cash (₹1.5L–₹2.5L) in an equity SIP or debt fund at 10% CAGR generates massive financial gains that comfortably exceed all 15-year BH renewals combined.