Kolkata Property Tax: Rates, Rebates & Online Payment
How Kolkata Municipal Corporation (KMC) assesses residential property tax, what you owe, the rebates worth grabbing, and how to pay online.
How Kolkata calculates property tax
Annual value = the block's Base Unit Area Value (₹/sq ft) × covered area × multiplicative factors (location, usage, age, structure, occupancy); tax = annual value × rate.
Residential rates: BUAV by block: A ₹74, B ₹56, C ₹42, D ₹32, E ₹24, F ₹18, G ₹13 per sq ft. Tax rates: 6-8% for slum properties, 15% where annual value ≤ ₹30,000, 20% otherwise.
Rebates & due dates
5% rebate within each demand's rebate window, plus 1% extra for online payment (max ₹200); concessions for senior citizens and physically challenged owners.
Late-payment penalty
One-time penalty up to 15% of dues plus interest of roughly 8-10% per annum depending on delay length.
Exemptions
Charitable/religious institution properties; slum holdings taxed at concessional 6-8%; a graded waiver scheme covers old arrears (up to 99% penalty waived for dues under 2 years).
Recent change: The mandatory five-yearly revision applied a 10% across-the-board increase from 1 April 2025.
Pay online
Pay directly on the official KMCportal — you'll need your property identification number (printed on any previous receipt or demand notice).
Official KMC property-tax portal →Frequently asked questions
How is property tax calculated in Kolkata?+
Kolkata uses the Unit Area Assessment (blocks graded A-G). Annual value = the block's Base Unit Area Value (₹/sq ft) × covered area × multiplicative factors (location, usage, age, structure, occupancy); tax = annual value × rate. Current residential rates: BUAV by block: A ₹74, B ₹56, C ₹42, D ₹32, E ₹24, F ₹18, G ₹13 per sq ft. Tax rates: 6-8% for slum properties, 15% where annual value ≤ ₹30,000, 20% otherwise.
How do I pay Kolkata property tax online?+
Pay on the official KMC 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% rebate within each demand's rebate window, plus 1% extra for online payment (max ₹200); concessions for senior citizens and physically challenged owners.
What happens if I pay Kolkata property tax late?+
One-time penalty up to 15% of dues plus interest of roughly 8-10% per annum depending on delay length.
Who is exempt from property tax in Kolkata?+
Charitable/religious institution properties; slum holdings taxed at concessional 6-8%; a graded waiver scheme covers old arrears (up to 99% penalty waived for dues under 2 years).
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.