BH Series Number Plate 2026: Eligibility, 8% to 12% Road Tax and How to Apply
- BH plates are for defence, central and state government, PSU staff and private employees of firms with offices in 4 or more states or UTs.
- Road tax: 8% (up to Rs 10 lakh), 10% (Rs 10 to 20 lakh), 12% (above Rs 20 lakh); diesel plus 2%, EV minus 2%; paid every two years.
- Apply through your dealer on Vahan with Form 20 and Form 60 or a government ID; existing cars can convert via Form 27A.
- BH cuts cash at delivery sharply, but may cost more over 14 years in low-tax states.
Dhanteras falls on 6 November this year, and dealers are already lining up festive deliveries. If your job moves you from city to city, the registration you pick at the showroom matters as much as the colour of the car. The BH (Bharat) series plate lets your car follow you across states without re-registration. It is not automatically the cheaper option, though. Here is how it really works in 2026.
What is a BH series number plate?
The Bharat series was created by the Ministry of Road Transport and Highways (MoRTH) through notification GSR 594(E) dated 26 August 2021, which amended the Central Motor Vehicles Rules, 1989. A BH plate looks like 26 BH 1234 AA: the year of registration, the letters BH, a four digit number and one or two letters (I and O are not used). The number is generated randomly on the Vahan system and stays valid in every state and Union Territory.
Normally, a car registered in one state can be used in another for up to 12 months before you must re-register it, pay fresh road tax there and claim a refund from the old state. BH registration removes that loop for people who move often.
Who is eligible for BH registration in 2026?
Eligibility is unchanged since the last notified amendment. It is limited to non-transport (private) vehicles owned by:
- Defence personnel
- Central and state government employees
- Employees of central and state public sector undertakings
- Private sector employees whose company has offices in four or more states or Union Territories (needs a working certificate in Form 60)
We found no new MoRTH notification in 2025 or 2026 that changes these categories. The rules below are as per the latest notified amendment, GSR 879(E) of 14 December 2022.
What changed with the December 2022 amendment?
- Cars with a regular state number can be converted to BH (new Form 27A), on payment of the required tax.
- You can apply where you live or where you work.
- A BH car can be sold to anyone. If the buyer is not eligible, the car gets a regular state number and pays that state's tax.
- If you stop being eligible, the car keeps its BH number until the tax already paid runs out.
- Government staff can use a service certificate as well as an ID card; the private sector working certificate was tightened to curb misuse.
What is the road tax on BH series cars?
Rule 51B sets the BH motor vehicle tax as a percentage of the invoice price, collected in two year blocks (or multiples of two):
| Invoice price | Petrol / CNG | Diesel (+2%) | Electric (minus 2%) |
|---|---|---|---|
| Up to Rs 10 lakh | 8% | 10% | 6% |
| Rs 10 lakh to Rs 20 lakh | 10% | 12% | 8% |
| Above Rs 20 lakh | 12% | 14% | 10% |
After the 14th year, tax becomes annual, at half the amount charged earlier. A quick reality check: the slab is a headline rate, and the two year amount you actually pay is generated by the Vahan portal. Explainers disagree on the maths. The common method spreads the slab across a 15 year life (slab x invoice x 2 / 15), and some add a 25% loading. A Team-BHP owner reported paying about Rs 10,249 for the first two years on a sub Rs 10 lakh Brezza, which is in line with the pro-rata approach. Treat the figures below as estimates and ask your dealer for the portal-generated quote.
BH vs state registration: what does a Rs 10 lakh car cost?
Take a petrol car with a Rs 10 lakh invoice. Under BH it falls in the 8% slab. Under normal registration you pay a one-time tax set by your state. Maharashtra charges 11% on petrol cars under Rs 10 lakh (unchanged after the July 2025 revision), Uttar Pradesh about 8%, and Karnataka is among the costliest at around 17% once cess is included.
| Item | BH series | Maharashtra | Uttar Pradesh | Karnataka (approx) |
|---|---|---|---|---|
| Paid at delivery | Rs 10,667 to Rs 13,333 | Rs 1,10,000 | Rs 80,000 | About Rs 1,70,000 |
| Total over first 14 years | Rs 74,667 to Rs 93,333 | Rs 1,10,000 | Rs 80,000 | About Rs 1,70,000 |
| Renewal | Every 2 years on Parivahan | None | None | None |
| Shift to another state | No re-registration | Re-register, claim refund | Re-register, claim refund | Re-register, claim refund |
| Who can opt | Eligible employees only | Anyone | Anyone | Anyone |
The pattern is clear. BH wins big on cash at delivery everywhere. Over 14 years it can still beat high-tax states, but in a low-tax state it may cost the same or more, especially with a loading, and you keep paying in year 15 and beyond. That money saved upfront is worth using on things that protect the car, like a fitted Nexon car cover if you park outdoors.
One legal twist: state rates may apply
In January 2025, the Kerala High Court (Harish Kumar KP v Union of India) held that the Centre cannot fix motor vehicle tax rates, so BH vehicles in Kerala pay tax under the state's own law, while still getting BH registration. Other states have not followed formally, but it shows the rates are not set in stone. Check your state before you sign.
How to apply for a BH number on Vahan, step by step
For a new car, the dealer files everything on Vahan at the time of registration. You just need to ask for BH before the invoice is raised.
- Step 1: Tell the dealer you want BH registration and share your employer documents.
- Step 2: The dealer fills Form 20 on the Vahan portal and selects the BH series.
- Step 3: Private sector employees upload the Form 60 working certificate; government staff upload an official ID or service certificate.
- Step 4: The registering authority in your state of residence or work verifies eligibility.
- Step 5: Pay the motor vehicle tax for two years (or a multiple of two) online.
- Step 6: Vahan generates a random BH number and your plate is fitted.
- Step 7: Before every two year due date, log in to Parivahan, choose Pay Your Tax and pick the two year lump sum option. Madhya Pradesh began issuing notices to BH defaulters in April 2026, with reports of a Rs 100 a day penalty, so set a reminder.
Already own a car with a state number? Apply for conversion with Form 27A at your RTO after the December 2022 amendment.
Documents you need
- Form 20 (registration) and dealer documents (invoice, Form 21, Form 22, insurance)
- Form 60 working certificate (private employees) or official ID / service certificate (government)
- Employee ID card
- Aadhaar and PAN
- Address proof for residence or workplace
- Form 27A for converting an existing car
BH series pros and cons: is it worth it?
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✓ What works
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! Watch-outs
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Whatever plate you choose, the first weeks of ownership are about keeping the car fresh. A Storm 3 cordless vacuum handles festive mithai crumbs, a MISTIQUE vent perfume keeps the cabin pleasant, and a 1200 GSM microfiber towel is the safest way to wipe a new paint finish. If your car has wired CarPlay or Android Auto, the K1 wireless adapter cuts the cable clutter on long transfers. Planning a long relocation drive? Keep a VoltX jump starter in the boot.
Key takeaways
- BH is for defence, government, PSU staff and private employees of firms with offices in 4 or more states or UTs.
- Tax slabs: 8% up to Rs 10 lakh, 10% up to Rs 20 lakh, 12% above; diesel plus 2%, EV minus 2%; paid every 2 years.
- On a Rs 10 lakh petrol car you pay roughly Rs 10,700 to Rs 13,300 at delivery under BH, versus Rs 80,000 to Rs 1.7 lakh one-time in most states.
- Since December 2022 you can convert an existing car and sell a BH car to anyone.
- No new MoRTH changes were notified in 2025 or 2026; Kerala applies state rates after a 2025 High Court ruling.

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Shop VoltXFrequently asked questions
- MoRTH GSR 879(E) amendment summary, Tax Concept
- Twenty-third Amendment Rules 2022, SCC Online
- Kerala HC on BH tax, LiveLaw
- BH number plate guide, ACKO
- BH tax renewal guide, Team-BHP
- Maharashtra MV tax revision, Angel One






