Swachh Bharat Cess is a step towards involving each and every citizen in making contribution to Swachh Bharat. Swachh Bharat Cess will translate into a tax of 50 paisa only on every one hundred rupees worth of taxable services. 

In the General Budget, 2015-16, a provision was made for levying a Swachh Bharat Cess on all or any of the services, for the purposes of financing and promoting Swachh Bharat initiatives or for any other purpose relating thereto.