30 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 |
|---|---|---|
| Ahmedabad | Ahmedabad Municipal Corporation (AMC) | Carpet-area Unit Area system (factor-adjusted) |
| 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 |
| 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) |
| 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 |
| Pune | Pune Municipal Corporation (PMC) | Annual Rateable Value (ready-reckoner linked) |
| 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) |
| Visakhapatnam | Greater Visakhapatnam Municipal Corporation (GVMC) | Annual Rental Value (ARV) slabs |