Guwahati Property Tax: Rates, Rebates & Online Payment
How Guwahati Municipal Corporation (GMC) assesses residential property tax, what you owe, the rebates worth grabbing, and how to pay online.
How Guwahati calculates property tax
Tax = ARV × the applicable rates (historic component taxes — general, latrine, water, urban — exist, but the current percentage breakdown isn't published; the portal computes your bill).
Residential rates: Not reliably verifiable — cited bands run 5-20% of ARV and some published tables are internally inconsistent. Use the portal's computed demand.
Rebates & due dates
10% rebate for early payment 1 April-31 May (applied automatically); annual due date 31 March. GMC absorbs online gateway charges.
Late-payment penalty
Late fees after 31 March and a defaulter penalty cited up to 20% of unpaid tax; the monthly-interest figure isn't published.
Exemptions
Not verifiable from available sources — GMC notifications govern.
Recent change: The gmcpropertytax.com digital portal launched with GMC bearing transaction charges; the 10% early rebate continues for FY 2026-27.
Pay online
Pay directly on the official GMCportal — you'll need your property identification number (printed on any previous receipt or demand notice).
Official GMC property-tax portal →Frequently asked questions
How is property tax calculated in Guwahati?+
Guwahati uses the Annual Rental Value. Tax = ARV × the applicable rates (historic component taxes — general, latrine, water, urban — exist, but the current percentage breakdown isn't published; the portal computes your bill). Current residential rates: Not reliably verifiable — cited bands run 5-20% of ARV and some published tables are internally inconsistent. Use the portal's computed demand.
How do I pay Guwahati property tax online?+
Pay on the official GMC 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 for early payment 1 April-31 May (applied automatically); annual due date 31 March. GMC absorbs online gateway charges.
What happens if I pay Guwahati property tax late?+
Late fees after 31 March and a defaulter penalty cited up to 20% of unpaid tax; the monthly-interest figure isn't published.
Who is exempt from property tax in Guwahati?+
Not verifiable from available sources — GMC notifications govern.
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.