The Government of Goa, Department of Law, on October 15, 2026, published the Goa Motor Vehicles Tax (Amendment) Act, 2026, which was passed by the Legislative Assembly on September 1, 2026, and received the Governor’s assent on October 13, 2026. The Act amends the Goa Motor Vehicles Tax Act, 1974, and is deemed to have come into force retrospectively from May 12, 2026.
The amendment substitutes the existing tax entry for construction equipment vehicles under Part B, item (B), serial number (5) of the Schedule to the principal Act. The revised tax rates are 1% of the vehicle’s cost as annual tax or 9% of the vehicle’s cost as a one-time tax payable at the time of registration. Construction equipment vehicles are defined with reference to Rule 2 of the Central Motor Vehicles Rules, 1989.
The Act repeals the Goa Motor Vehicles Tax (Amendment) Ordinance, 2026 (Ordinance No. 5 of 2026). However, actions already taken under the principal Act as amended by the Ordinance will be treated as having been taken under the principal Act as amended by this Act.
[Goa Act 25 of 2026]
