Chennai Property Tax: Rates, Rebates & Online Payment
How Greater Chennai Corporation (GCC) assesses residential property tax, what you owe, the rebates worth grabbing, and how to pay online.
How Chennai calculates property tax
Half-yearly tax = plinth area × Basic Street Rate × a 135.4% composite factor (bundling general tax, education tax, and library cess), with age depreciation and a 25% owner-occupancy rebate built into the annual-value computation.
Residential rates: Residential BSR roughly ₹0.60-2.40 per sq ft per month depending on street (most residential streets fall around ₹0.88-1.40); non-residential ~₹4-12.
Rebates & due dates
5% early-payment incentive (capped ₹5,000) if paid in the first 30 days of each half-year (April and October); 25% owner-occupancy rebate on residential annual value; 1%/year age depreciation up to 25%.
Late-payment penalty
1% simple interest per month after the half-year deadline (15-day grace).
Exemptions
Central Government properties, foreign missions, places of worship, and recognised charitable/educational uses.
Recent change: The post-2022 rationalised BSR structure continues; collections hit ₹1,921 crore in 2024-25.
Pay online
Pay directly on the official GCCportal — you'll need your property identification number (printed on any previous receipt or demand notice).
Official GCC property-tax portal →Frequently asked questions
How is property tax calculated in Chennai?+
Chennai uses the Annual Rental Value (street-wise Basic Street Rate). Half-yearly tax = plinth area × Basic Street Rate × a 135.4% composite factor (bundling general tax, education tax, and library cess), with age depreciation and a 25% owner-occupancy rebate built into the annual-value computation. Current residential rates: Residential BSR roughly ₹0.60-2.40 per sq ft per month depending on street (most residential streets fall around ₹0.88-1.40); non-residential ~₹4-12.
How do I pay Chennai property tax online?+
Pay on the official GCC 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. 5% early-payment incentive (capped ₹5,000) if paid in the first 30 days of each half-year (April and October); 25% owner-occupancy rebate on residential annual value; 1%/year age depreciation up to 25%.
What happens if I pay Chennai property tax late?+
1% simple interest per month after the half-year deadline (15-day grace).
Who is exempt from property tax in Chennai?+
Central Government properties, foreign missions, places of worship, and recognised charitable/educational uses.
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.