Amritsar Property Tax: Rates, Rebates & Online Payment
How Municipal Corporation Amritsar (MCA) / Amritsar Nagar Nigam assesses residential property tax, what you owe, the rebates worth grabbing, and how to pay online.
How Amritsar calculates property tax
Land value (area x collector rate) + construction value (covered area x ~₹500/sq ft standard cost, minus ~10% depreciation) = total value; 5% of that total is the annual value, and residential tax is charged at 0.5% of the annual value. Note: portal — Punjab's state-wide mSeva urban services portal, web and app; also listed on services.india.gov.in.
Residential rates: Residential: 0.5% of annual value (Amritsar is a Category A municipality; nominal floor rates like ₹2/sq yd apply to some categories); Punjab raised property-tax floor rates ~5% for FY 2025-26.
Rebates & due dates
10% rebate on full payment made by September 30 of the financial year (MCA has publicly invited owners to claim this for FY 2026-27); paying within the rebate window also avoids penalty and interest.
Late-payment penalty
After September 30, a late-payment surcharge of about 1% of the payable tax per month of delay applies, plus penalty/interest on arrears under the Punjab Municipal Act; final annual deadline March 31.
Exemptions
Self-occupied residential plots up to 125 sq yd and flats under 50 sq yd are fully exempt; religious places and certain widow/disabled concessions apply under Punjab rules.
Recent change: ~5% state-wide floor-rate increase in FY 2025-26; MCA actively pushing the 10%-by-September-30 rebate and mSeva online collection.
Pay online
Pay directly on the official MCAportal — you'll need your property identification number (printed on any previous receipt or demand notice).
Official MCA property-tax portal →Frequently asked questions
How is property tax calculated in Amritsar?+
Amritsar uses the Capital/annual-value system under the Punjab Municipal Act (not rental-based ARV): annual value derived from collector-rate land value plus construction cost. Land value (area x collector rate) + construction value (covered area x ~₹500/sq ft standard cost, minus ~10% depreciation) = total value; 5% of that total is the annual value, and residential tax is charged at 0.5% of the annual value. Note: portal — Punjab's state-wide mSeva urban services portal, web and app; also listed on services.india.gov.in. Current residential rates: Residential: 0.5% of annual value (Amritsar is a Category A municipality; nominal floor rates like ₹2/sq yd apply to some categories); Punjab raised property-tax floor rates ~5% for FY 2025-26.
How do I pay Amritsar property tax online?+
Pay on the official MCA portal (linked on this page) using your property identification number — have last year's receipt handy for the ID. Most portals accept UPI, net banking, and cards, and issue an instant e-receipt. 10% rebate on full payment made by September 30 of the financial year (MCA has publicly invited owners to claim this for FY 2026-27); paying within the rebate window also avoids penalty and interest.
What happens if I pay Amritsar property tax late?+
After September 30, a late-payment surcharge of about 1% of the payable tax per month of delay applies, plus penalty/interest on arrears under the Punjab Municipal Act; final annual deadline March 31.
Who is exempt from property tax in Amritsar?+
Self-occupied residential plots up to 125 sq yd and flats under 50 sq yd are fully exempt; religious places and certain widow/disabled concessions apply under Punjab rules.
Is property tax deductible from income tax?+
Yes, for let-out property: municipal taxes actually paid during the year are deducted from gross annual value when computing income from house property. For self-occupied property there's no separate deduction, but paying it keeps your municipal records clean for any future sale.
Sources
Verified July 2026. Municipal rates and rebate windows change every budget cycle — confirm on the official portal before paying.