Lucknow Property Tax: Rates, Rebates & Online Payment
How Lucknow Nagar Nigam (LMC) assesses residential property tax, what you owe, the rebates worth grabbing, and how to pay online.
How Lucknow calculates property tax
ARV = area × LMC's unit rental rate (₹/sq ft/month, varying by road width and construction type) × 12. House tax ≈ 15% general tax + 12.5% water tax + 3% sewer tax of ARV where connections apply.
Residential rates: General house tax is 15% of annual value. Age concessions cut ARV by 20-40% depending on building age; self-occupied homes get concessional ARV.
Rebates & due dates
Early/full-year rebate of up to 10% for online payment (8% offline) — the 2025 deadline was extended to 30 June. Concessions for senior citizens, women, disabled, and ex-servicemen owners are reported with varying figures.
Late-payment penalty
Commonly cited at 1% per month interest plus a late-payment penalty; the exact official structure isn't published.
Exemptions
Government properties, religious and charitable institutions; low-ARV small dwellings get concessional treatment.
Recent change: Self-assessment filing was formalised from 2024 with a GIS property survey to widen the net; a 2025 amnesty allowed arrears without penalty until 30 June.
Pay online
Pay directly on the official LMCportal — you'll need your property identification number (printed on any previous receipt or demand notice).
Official LMC property-tax portal →Frequently asked questions
How is property tax calculated in Lucknow?+
Lucknow uses the Annual Rental Value (zone-wise unit rates). ARV = area × LMC's unit rental rate (₹/sq ft/month, varying by road width and construction type) × 12. House tax ≈ 15% general tax + 12.5% water tax + 3% sewer tax of ARV where connections apply. Current residential rates: General house tax is 15% of annual value. Age concessions cut ARV by 20-40% depending on building age; self-occupied homes get concessional ARV.
How do I pay Lucknow property tax online?+
Pay on the official LMC 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. Early/full-year rebate of up to 10% for online payment (8% offline) — the 2025 deadline was extended to 30 June. Concessions for senior citizens, women, disabled, and ex-servicemen owners are reported with varying figures.
What happens if I pay Lucknow property tax late?+
Commonly cited at 1% per month interest plus a late-payment penalty; the exact official structure isn't published.
Who is exempt from property tax in Lucknow?+
Government properties, religious and charitable institutions; low-ARV small dwellings get concessional treatment.
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.