40 cities • verified July 2026
Property Tax in India 2026 — City Guides
Property tax is levied by your municipal corporation, and every city computes it differently — capital value in Mumbai, unit area value in Bengaluru and Delhi, annual rental value in Chennai and Hyderabad. Each guide covers the formula, current rates, rebates and due dates, penalties, and the official payment portal.
| City | Civic body | Assessment system |
|---|---|---|
| Agra | Agra Municipal Corporation / Agra Nagar Nigam (ANN) | Annual Rental Value (ARV) |
| Ahmedabad | Ahmedabad Municipal Corporation (AMC) | Carpet-area Unit Area system (factor-adjusted) |
| Amritsar | Municipal Corporation Amritsar (MCA) / Amritsar Nagar Nigam | Capital/annual-value system under the Punjab Municipal Act (not rental-based ARV): annual value derived from collector-rate land value plus construction cost |
| Bangalore | Bruhat Bengaluru Mahanagara Palike (BBMP) | Unit Area Value (zones A-F) |
| Bhopal | Bhopal Municipal Corporation (BMC) | Annual Rental Value (ARV) self-assessment |
| Bhubaneswar | Bhubaneswar Municipal Corporation (BMC) | Annual Value holding tax — 17.5% of Annual Value |
| Chandigarh | Municipal Corporation Chandigarh (MCC) | Annual Rateable Value |
| Chennai | Greater Chennai Corporation (GCC) | Annual Rental Value (street-wise Basic Street Rate) |
| Coimbatore | Coimbatore City Municipal Corporation (CCMC) | Annual Rental Value (zone base rates) |
| Dehradun | Nagar Nigam Dehradun | Self-assessed annual value (carpet area × road-width rates) |
| Delhi | Municipal Corporation of Delhi (MCD) | Unit Area System (colony categories A-H) |
| Gurugram | Municipal Corporation of Gurugram (MCG) | Area-based flat-rate slabs (Haryana ULB) |
| Guwahati | Guwahati Municipal Corporation (GMC) | Annual Rental Value |
| Hyderabad | Greater Hyderabad Municipal Corporation (GHMC) | Annual Rental Value (locality MRV based) |
| Indore | Indore Municipal Corporation (IMC) | Annual Letting Value (self-assessed) |
| Jaipur | Jaipur Nagar Nigam (JMC Greater & Heritage) — UD Tax | DLC-rate linked Urban Development Tax |
| Jodhpur | Jodhpur Municipal Corporation — bifurcated in 2019 into Nagar Nigam Jodhpur North and Nagar Nigam Jodhpur South | Urban Development (UD) Tax — a DLC-rate (government guideline land value) based system, not ARV |
| Kanpur | Kanpur Municipal Corporation (KMC) / Kanpur Nagar Nigam | Annual Rental Value (ARV) |
| Kochi | Kochi Municipal Corporation | Plinth-area Unit Area Value (Kerala Municipality Act) |
| Kolkata | Kolkata Municipal Corporation (KMC) | Unit Area Assessment (blocks graded A-G) |
| Lucknow | Lucknow Nagar Nigam (LMC) | Annual Rental Value (zone-wise unit rates) |
| Ludhiana | Municipal Corporation Ludhiana (MCL) | Annual Value system (Punjab formula based on collector rate of land plus notional construction cost, not pure rental ARV) |
| Madurai | Madurai Municipal Corporation (Madurai Corporation) | Annual Rental Value (ARV) system based on zonal Basic Street Rates (BSR) |
| Mumbai | Brihanmumbai Municipal Corporation (BMC) | Capital Value System |
| Mysuru | Mysuru City Corporation (MCC) | Self-Assessment on Annual Rental Value |
| Nagpur | Nagpur Municipal Corporation (NMC) | Annual Letting Value (ALV) |
| Nashik | Nashik Municipal Corporation (NMC) | Rateable value (capital-value-linked factors) |
| Noida | Noida Authority (New Okhla Industrial Development Authority) | No municipal property tax — leasehold Authority dues instead |
| Patna | Patna Municipal Corporation (PMC) | Annual Rental Value (ARV) self-assessment — tax is 9% of ARV |
| Prayagraj | Prayagraj Municipal Corporation (PMC) / Prayagraj Nagar Nigam | Annual Rental Value (ARV) |
| Pune | Pune Municipal Corporation (PMC) | Annual Rateable Value (ready-reckoner linked) |
| Raipur | Raipur Municipal Corporation (RMC) — in Hindi, Nagar Palik Nigam Raipur | Annual Rental Value (ARV) / annual letting value system with state-notified slabs |
| Rajkot | Rajkot Municipal Corporation (RMC) | Carpet-area Unit Area system (self-assessment) |
| Ranchi | Ranchi Municipal Corporation (RMC) — 'holding tax' | Annual Rental Value (circle-rate linked) |
| Surat | Surat Municipal Corporation (SMC) | Carpet-area Unit Area system (factor-adjusted) |
| Thiruvananthapuram | Thiruvananthapuram Municipal Corporation (TMC) | Plinth-area Unit Area Value (Kerala Municipality Act) |
| Vadodara | Vadodara Municipal Corporation (VMC) | Carpet-area based (factor-adjusted) |
| Varanasi | Varanasi Municipal Corporation / Varanasi Nagar Nigam (VNN, also styled NNVNS) | Annual Rental Value (ARV) |
| Vijayawada | Vijayawada Municipal Corporation (VMC) — the municipal corporation of Vijayawada city, Andhra Pradesh (not to be confused with Vadodara's VMC) | Annual Rental Value (ARV) system transitioning to Capital Value system under AP's 2021 property-tax reform |
| Visakhapatnam | Greater Visakhapatnam Municipal Corporation (GVMC) | Annual Rental Value (ARV) slabs |