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All property owners in Odisha are required to pay compulsory taxes on their respective residential or non-residential properties. Property tax in Odisha is referred to as ‘holding tax’ because it is levied on individual holdings. Although officially renamed as ‘property tax’, it continues to be referred to as ‘holding tax’ since the new system is yet to be fully implemented.
The funds generated from this tax are a primary source of income for the local government. For example, in the financial year 2024–25, the Bhubaneswar Municipal Corporation (BMC) collected ₹94 Crore in holding tax, which helps fund infrastructure projects and maintain public services like roads, drainage, and sanitation.
Odisha citizens can pay their property taxes through various platforms and channels, such as the Odisha One and the BMC website.
Under the Odisha Municipal Act 1950, the State Government of Odisha is responsible for collecting property tax. In 2014, the state government began the process of transitioning to a property tax system using the unit area method.
In 2015, the Odisha Municipal Amendment Bill was passed to introduce assessment reforms. However, since the rules and by-laws required to implement the new system are still under development, the existing holding tax continues to be collected under the 1950 Act.
Any property owner in Odisha is liable to pay a holding tax equal to 17.5% of the annual rental value of the holding, depending on whether it is residential or commercial.
The 17.5% is broken down as:
Holding tax- 10%
Latrine tax- 2.5%
Street light tax- 5%
To determine the annual holding tax, you must calculate the annual rental value.
The method of calculating the annual rental value for each of the different types of holdings is as follows:
Residential:
Step 1: Calculate the plinth area of the holding (in sq meter) * ₹13.65
Step 2: Deduct 15% from the above for repair and maintenance.
Step 3: Add 0.5% of land cost where the holding is located. The land cost is based on the G.A. Department Notification (01.05.1998).
Therefore, Annual Rental Value = Step 1 + Step 3 - Step 2
Holding tax= 17.5% of Annual Rental Value
Commercial:
Step 1: Determine the civil cost of the building and add to it the cost of P.H. and electrical fittings.
Step 2: Calculate 7.5% of the above value
Step 3: Add 0.5% of the land cost to the above
Annual Value= Step 1+ Step 3 - Step 2
Holding tax = 17.5% of Annual Value
Residential Holding used on rent:
Step 1: Determine the annual rent of the holding = Monthly rent of the building * 12
Step 2: Deduct 15% for maintenance costs
Step 3: Add 0.5% of the land cost
Annual Value= Step 1 + Step 3- Step 2
Holding tax 17.5% of Annual Value
However, do note that
Government buildings, hospitals, and educational and cultural institutions set up by the government only need to pay 7.5% towards latrine tax and light tax.
The above-mentioned institutions are also exempt from paying a 10% Holding Tax under the Odisha Municipal Act, 1950.
To understand the online process of property tax payment in Odisha, you can follow the steps below:
Step 1: Visit the official Odisha municipality website and log in with your details:
https://eseva.csccloud.in/eMunicipality/
Step 2: Go to Quick Services and choose property/holding tax
Step 3: Then, select your district and the respective Urban Local Body (ULB) number
Step 4: Insert the details such as city name, mobile number, property ID, or old property ID, and proceed
Step 5: Upon checking the amount due, you can choose to pay through your preferred mode of payment, including credit cards, net banking, etc.
Step 6: Make the payment to complete the transaction
A Holding Number for your property is a unique 15-digit number assigned to your property once registered. If you do not have access to a holding number yet, you can generate one using the following steps:
Step 1: Visit the official Odisha municipality website and log in with your details:
https://eseva.csccloud.in/eMunicipality/
Step 2: Under the property tax services, choose ‘Apply online for Holding number’
Step 3: Fill out the application that appears using details such as application details, owner details, plot details, cost of construction, etc. Please select ‘assessed’ if the property has already been assessed, and ‘not assessed’ if otherwise.
Step 4: Generate the application. The details will be sent to you via SMS.
To check the status of property tax in Odisha online, log in to the portal again and follow the steps below:
Step 1: Visit the official Odisha municipality website and log in with your details:
https://eseva.csccloud.in/eMunicipality/
Step 2: Click on ‘check application status’ under the property tax/holding tax services
Step 3: Insert your application number and search
Step 4: View your application status
To calculate the property/holding tax online quickly, you can use the following steps:
Step 1: Visit the official Odisha municipality website and log in with your details:
https://eseva.csccloud.in/eMunicipality/
Step 2: Go to ‘calculate property/holding tax’ under property/holding tax services
Step 3: You can select the method (Annual Rent Value or Unit Area) and type of Building
Step 4: Insert the Land Value (GA) or other details. Fill in the required details and click on “Calculate Tax.”
An emerging state like Odisha cannot be ignored when it comes to property investment. However, property owners in Odisha must stay informed and ensure timely payment of property taxes. It is important to accurately calculate the Odisha property tax using the official municipality website mentioned above.
Yes, property tax in Odisha can be paid and checked online using the official website of the Odisha municipality. You can follow the steps mentioned above in this article to check your payment status.
Generally, a cancellation of Odisha property tax payment cannot be made once processed. However, please check the official website for more details.
To check your Odisha property ID, visit the official Bhulekh Odisha Website at https://bhulekh.ori.nic.in/SearchYourPlot.aspx .
Insert your details, such as the district, tehsil, and village number.
Then, select your search method amongst plot, khata, or tenant number.
Yes, there is a deadline for property tax payments in Odisha. The deadline to pay property tax (Odisha) differs based on payment frequency. For quarterly payments, the deadline is 30th September, 28th February, and 30th June of every financial year. Half-yearly tax payments can be made by 30th June and 31st December. The deadline for annual payment is 30th June.
In case of late payment of property tax, a penalty can be charged by the municipal authorities, which may differ based on the concerned rules of that municipality. Furthermore, the taxpayer may be termed as a defaulter if tax is not paid despite issuing notice.
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