Property tax in Kolkata is a levy collected by the Kolkata Municipal Corporation (KMC) from property owners. The funds help maintain civic amenities like roads, sewage systems, lighting, and parks.
KMC property tax applies to residential, commercial, and vacant land properties within Kolkata’s municipal limits. It is essential for every property owner to fulfil this responsibility annually.
The online payment of KMC property tax is a simple and fast process:
Visit the KMC Official Portal.
Click on ‘Online Services’ and select ‘Make Online Payment’.
Choose ‘Property Tax’ from the dropdown list.
Enter your assessee’s number or property ID.
Verify your property details and view outstanding dues.
Choose your preferred payment method (net banking, UPI, debit/credit card).
Complete the payment and save the receipt for future use.
You can pay KMC property tax offline in the following ways:
Visit the nearest KMC Revenue Department office or Borough Office.
Collect the challan form from the property tax section.
Fill in the property details and assessee number.
Pay the amount at the designated cash counter through cash, cheque, or demand draft.
Collect the stamped receipt as proof of kmc tax payment.
Understand the Unit Area Assessment system to accurately compute your Kolkata property tax using KMC's structured formula and guidelines.
Have a look at the key components below to understand how they directly affect how much tax you pay. Here's a breakdown of what each means:
Base Unit Area Value (BUAV): Assigned per square foot based on the property's location category (A to G).
Built-up Area: Total covered area of the property in square feet.
Multiplicative Factors (MFs): Adjustments based on specific property characteristics:
Location Factor (LF): Reflects the property's location within the city.
Usage Factor (UF): Depends on the property's use (residential, commercial, etc.).
Age Factor (AF): Accounts for the property's age.
Structure Factor (SF): Based on the building's construction type.
Occupancy Factor (OF): Considers whether the property is owner-occupied or rented.
Tax Rate: A percentage applied to the annual value, varying based on the property's annual valuation.
Calculation Formula
Annual Property Tax = BUAV × Built-up Area × LF × UF × AF × SF × OF × Tax Rate
The KMC follows a Unit Area Assessment (UAA) system to calculate property tax Kolkata. Here is how it works:
Identify your Unit Area Value (UAV) based on the property location.
Multiply UAV by the total built-up area of your property.
Adjust for usage, age, occupancy, and structure factors.
Formula:
Annual Property Tax = (UAV × Built-up Area × Multiplicative Factors)
You can use the KMC online calculator available on their portal for an accurate figure.
If you want to find your property’s assessee number:
Visit the KMC Portal
Go to the official Kolkata Municipal Corporation website at https://www.kmcgov.in to begin your property tax payment process.
Select 'Property Tax Quick Pay'
From the menu on the left side of the homepage, click on the ‘Property Tax Quick Pay’ option to proceed.
Enter the Assessee Number and Search
You’ll be redirected to the assessee information search page. Enter your Assessee Number in the field and click ‘Search’ to view your property details.
To download a No Objection Certificate (NOC) online:
Go to the KMC portal page.
Click on the ‘Make Online Payment’ option located in the column on the right of the page. It will further display more options, from which you have to select ‘Property Tax’.
A final option called ‘Pay All Bills, Suspense, Misc’ will be displayed after ‘Property Tax’. The page will then redirect to the KMC ‘Citizen Register’ page.
You then need to enter the mobile number and captcha and then click on ‘Login’. If you are a new user, you can click on ‘Register’ and enter your name, city and mobile number.
Upon logging in, select ‘Property tax’ on the right-side column and click on ‘Download NOC’. You will then see a section called ‘NOC Outstanding Certificate’, where you have to enter the Assessee No, Contact Number and Email ID.
The NOC status will be shown, after which you can click on ‘Print’ to retrieve your NOC certificate.
After a successful KMC property tax payment:
Visit the KMC portal’s ‘Payment History’ section.
Enter your assessee number.
Click on the relevant transaction to download your kmc property tax receipt.
Save or print the receipt for your records.
Certain categories are eligible for concessions under Kolkata municipal corporation property tax:
Senior Citizens Exemption
Property owners aged 60 years and above are eligible for a 10% exemption on property tax. This is an extension from the earlier threshold of 65 years, making more senior citizens eligible for relief.
Concessions for Economically Weaker Sections
Special provisions exist to provide relief to economically weaker sections, including partial or full waivers on penalties and interest, and flexible payment options.
Relief for Preservation of Waterbodies
Property owners who maintain ponds, tanks, or other waterbodies on their property may receive tax relief depending on the quality and extent of preservation efforts.
Concessions on Unit Area Assessment (UAA)
A committee constituted by KMC reviews the base unit area value used to calculate property tax, aiming to provide relief to taxpayers affected by steep hikes under the UAA scheme.
Concessions for Construction Delays
The time frame to commence construction after sanction plan approval has been extended from 2 years to 5 years, providing relief to landowners planning to build houses.
General Concession Pleas
The KMC mayor-in-council is empowered to consider concession requests from taxpayers unable to pay property tax and may allow payment in installments.
2025 Property Tax Waiver Policy
Introduced to offer up to 50% relief on outstanding property tax dues along with full waivers on penalties and interest for eligible residential and commercial properties.
Note: Applicants must submit appropriate documents to avail exemptions.
The KMC property tax is payable quarterly. The due dates are:
PD (Periodic Demand) Bill |
Presentation Date |
Rebate Deadline |
---|---|---|
1st PD Bill |
3 April 2025 |
Not specified |
2nd PD Bill |
3 July 2025 |
Not specified |
3rd PD Bill |
12 November 2025 |
3 December 2025 |
4th PD Bill |
2 February 2026 |
23 February 2026 |
Note: The dates mentioned above are approximate, based on the previous years' history. For accurate and updated information, please refer to the official KMC website: https://www.kmcgov.in/.
Paying your kmc property tax on time ensures you avoid penalties and contribute to the upkeep of your city. Thanks to easy online and offline methods, property tax Kolkata payments are now more convenient. Always keep your receipts safely for future reference.
KMC stands for Kolkata Municipal Corporation, the civic body responsible for managing property tax collection and urban governance in Kolkata.
Visit the KMC portal, click on ‘New User Registration’, and fill in details like your mobile number, email ID, and password to create an account.
You can submit an application with updated documents at the nearest Borough Office or through the online self-assessment option on the KMC portal.
Yes, under the Unit Area Assessment system, KMC allows property owners to do self-assessment by submitting correct property details online.
Non-payment of Kolkata corporation tax may lead to penalties, legal notices, additional interest charges, and even the auction of the concerned property in severe cases.