How to Pay Property Tax Online in Kolkata — KMC Portal Guide 2026 | Advocate Panchanand Shaw

Kolkata Property Tax: An Overview

Property tax in Kolkata is levied and collected by the Kolkata Municipal Corporation (KMC) under the Kolkata Municipal Corporation Act, 1980. It is an annual tax on all properties (residential and commercial) within KMC limits. Property tax is calculated based on the Annual Valuation of the property, which is determined by the KMC based on the property's location, size, usage, and age. The current system follows the Unit Area Assessment (UAA) method introduced in 2017.

Property tax is the primary source of revenue for KMC and funds essential civic services — road maintenance, street lighting, drainage, solid waste management, parks, and public health services. Timely payment is not just a legal obligation but also essential for property-related transactions — a property tax clearance certificate is required for sale deed registration, mutation, building plan approval, and trade license applications.

How Property Tax is Calculated in Kolkata

Under the Unit Area Assessment system, property tax is calculated as: Annual Tax = Base Unit Area Value × Covered Space × Location Factor × Usage Factor × Age Factor × Rate of Tax. The factors are:

• Base Unit Area Value (BUAV): Fixed by KMC per square foot based on the locality category (A to G, with A being the most premium).
• Covered Space: Total built-up area of the property in square feet.
• Location Factor (LF): Multiplier based on the property's location — main road (higher), interior lane (lower).
• Usage Factor (UF): Based on usage — residential (lowest), commercial (higher), institutional (varies).
• Age Factor (AF): Depreciation based on the building's age — older buildings have a lower factor (annual depreciation of 1% up to a maximum of 30%).
• Rate of Tax: Varies — typically 10-20% of the annual valuation depending on property type.

How to Pay Property Tax Online via KMC Portal

KMC provides a comprehensive online tax payment platform. Here is the step-by-step process:

1. Visit the KMC official website (kmcgov.in) and click on 'Online Services' → 'Property Tax'.
2. Select 'Pay Property Tax' or 'View & Pay Tax'.
3. Enter your Holding Number (e.g., 66-1-1-001). If you don't know your holding number, click 'Don't know holding number?' and search by owner name or address.
4. The system displays your property details — owner name, address, annual valuation, and current tax demand.
5. The outstanding tax amount is shown — including any arrears from previous years, current year demand, and applicable rebate or penalty.
6. Select the payment period — current year only, or current year plus arrears.
7. Verify the rebate amount if paying within the rebate period (typically 5% rebate for full payment by June 30).
8. Select your payment method: Net Banking (all major banks), Debit/Credit Card, UPI (Google Pay, PhonePe, Paytm, BHIM), or NEFT/RTGS.
9. Complete the payment. Upon success, a digital receipt is generated immediately.
10. Download and save the payment receipt. It contains a transaction ID, payment date, amount, and a QR code for verification.

Property Tax Rebates and Penalties

• Early Payment Rebate: 5% rebate on the annual tax if the full amount is paid by June 30 of the assessment year. This is the most common incentive for timely payment.
• Late Payment Penalty: Interest at 12% per annum (simple interest) on the outstanding amount if not paid by the due date. The penalty accrues monthly.
• One-Time Settlement Schemes: KMC occasionally announces amnesty schemes for defaulters, offering waiver of a portion of the interest/penalty on arrears. These are typically announced in the annual budget.
• Senior Citizen Rebate: In some assessment years, KMC has offered additional rebates for senior citizens (subject to income criteria). Check the current year's notification.

Checking Property Tax Dues and Arrears

To check outstanding property tax dues: Visit the KMC portal, enter your holding number, and view the 'Demand' section. The system shows year-wise breakup of tax, payment history, and outstanding arrears. You can also file an online grievance if you believe the assessment is incorrect — the KMC has a 'Self-Assessment' and 'Grievance Redressal' module for disputing tax valuation.