Patna Property Tax: Rates, Rebates & Online Payment
How Patna Municipal Corporation (PMC) assesses residential property tax, what you owe, the rebates worth grabbing, and how to pay online.
How Patna calculates property tax
ARV = carpet area × occupancy factor × the road-type ARV rate; carpet area counts as 70% of built-up for residential. Self-occupied factor 1.0, tenant-occupied 1.5. Property tax = 9% of ARV.
Residential rates: Residential pucca/RCC ARV rates: ₹18/sq ft on principal main roads, ₹12/sq ft on main roads, ₹6/sq ft on other roads (commercial is 3×).
Rebates & due dates
5% rebate for payment between April and 30 June; neutral July-September. The FY 2026-27 self-assessment opened with the same 5% rebate until 30 June 2026.
Late-payment penalty
1.5% per month interest from 1 October onwards; up to 100% penalty on differential tax for unreported construction or usage changes.
Exemptions
Government, religious, and charitable properties per the Bihar Municipal Act 2007.
Recent change: Online self-assessment for FY 2026-27 launched with the 5% early rebate; a ~15% ARV increase was applied in the recent revision.
Pay online
Pay directly on the official PMCportal — you'll need your property identification number (printed on any previous receipt or demand notice).
Official PMC property-tax portal →Frequently asked questions
How is property tax calculated in Patna?+
Patna uses the Annual Rental Value (ARV) self-assessment — tax is 9% of ARV. ARV = carpet area × occupancy factor × the road-type ARV rate; carpet area counts as 70% of built-up for residential. Self-occupied factor 1.0, tenant-occupied 1.5. Property tax = 9% of ARV. Current residential rates: Residential pucca/RCC ARV rates: ₹18/sq ft on principal main roads, ₹12/sq ft on main roads, ₹6/sq ft on other roads (commercial is 3×).
How do I pay Patna property tax online?+
Pay on the official PMC 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 for payment between April and 30 June; neutral July-September. The FY 2026-27 self-assessment opened with the same 5% rebate until 30 June 2026.
What happens if I pay Patna property tax late?+
1.5% per month interest from 1 October onwards; up to 100% penalty on differential tax for unreported construction or usage changes.
Who is exempt from property tax in Patna?+
Government, religious, and charitable properties per the Bihar Municipal Act 2007.
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.