Owners of properties in Kolkata, are liable to pay the Kolkata Municipal Corporation (KMC) Property Tax every year. The municipality uses the funds collected as KMC Kolkata Property Tax, to provide important civic facilities and services. In this guide, we will talk in detail about the meaning of the KMC Property Tax, calculation of the KMC Property Tax 2025, online and offline payment, status check and waiver scheme, NOC, LOI etc.
Table of Contents
KMC Property Tax 2025: Quick facts
| Authority | Kolkata Municipal Corporation (KMC) |
| Last date to pay KMC Property Tax | July 2025 |
| Properties that have to pay KMC Property Tax | Industrial, institutional, residential, commercial, vacant land, mixed-use, government |
| Mode of payment | Online payment through debit card, RTGS, UPI etc.
Offline payment through the KMC offices, authorised banks, Common Service Centers(CSCs) |
| Rebates | Available for categories such as senior mcitizens, physically challenged individuals |
KMC Property Tax to be hiked by 10% every 5 years
From April 1, 2025, the KMC put into effect the five yearly 10% hike in property tax, following a bill passed by the state government last year. This is an interim measure until a new assessment list of properties is finalised by the urban local bodies.
How is the KMC Property Tax calculated?
The KMC Property Tax is calculated on the basis of Unit Area Assessment (UAA). Using this, owners can calculate their tax themselves, thereby, removing any subjectivity or ambiguity that existed under the earlier Annual Rateable Value (ARV) system.
Key highlights of Unit Area Assessment
- Under the UAA scheme, the city has been divided into 293 blocks and seven categories – A to G. The division is on the basis of market value of the properties, facilities and infrastructure.
- Each category has been assigned an annual value per sqft, also known as the Base Unit Area Value (BUAV) where category A has the highest while category G has the lowest BUAV.
- All slum areas in the city are categorised as ‘G’, irrespective of the location, to reduce the tax liability on the economically weaker classes. Similarly, all Refugee Rehabilitation colonies and government schemes for the economically weaker section are categorised as ‘E’, regardless of their geographical location.
- The system covers around six lakh property tax payers in Kolkata. The UAA calculation method is expected to bring parity in the tax system, so that all the properties under the block are taxed uniformly.
- In contrast to the ARV system, a flat tax rate percentage within min-max limit of 6% to 20% is applied in the UAA system. According to the KMC, tax rate for developed bustee is fixed at 8% under this system. Also, the rate of tax of individual flat does not depend on cumulative AV of all flats in the premises concerned.
KMC Kolkata Property Tax calculation formula
The annual property tax under the UAA system is calculated, using the following formula:
Annual tax = BUAV x Covered space/Land area x Location MF value x Usage MF value x Age MF value x Structure MF value x Occupancy MF value x Rate of tax (including HB tax)
(Note: HB tax refers to Howrah Bridge tax, which is applicable on properties lying in specific wards.)
Ensure that your record in the system is updated and no outstanding amounts are shown against your account. If there are any errors, have them corrected immediately.
KMC Kolkata Property Tax 2025: Base unit area calculation
| Base Unit Area Values for covered space of building or land comprising building or vacant land | |
| Block Category | Base Unit Area Value per sq ft (in Rs) |
| A | 74 |
| B | 56 |
| C | 42 |
| D | 32 |
| E | 24 |
| F | 18 |
| G | 13 |
See also: Property Tax Guide: Importance, Calculation and Online Payment
To simplify property tax assessment even further, ‘bustee’/slum/’thika’-tenanted areas are categorised as ‘G’, irrespective of their geographical location under any block. Additionally, all recognised RR colonies*, including settlements under government-notified EWS and BSUP (Basic Services for Urban Poor) Schemes, are categorised as ‘E’, irrespective of their geographical location under any block, unless they belong to a block that is categorised lower than ‘E’.
(* RR Colonies refer to refugee rehabilitation colonies, including slum settlements that are spread all across the city.)
Check out price trends in Kolkata
Multiplicative factors impacting KMC Property Tax
The Kolkata Municipal Corporation Property Tax calculation also utilises the concept of multiplicative factors (MFs), to calculate the critical differences in houses within the same block. The multiplicative factors would account for variations such as
- the purpose of use
- location of the property within the block
- the age of the property
- nature of occupancy
- type of structure.
These factors are clearly notified and they are used to increase or decrease the base unit area value of different properties.
| Location of the property | Multiplicative factor |
| Property abutted by roads having width ≤ 2.5m | 0.6 |
| Property abutted by roads having width >2.5 m but ≤ 3.5 m | 0.8 |
| Property abutted by roads having width >3.5 m but ≤ 12 m | 1 |
| Property abutted by roads having width >12 m | 1.2 |
| Age of building | Multiplicative factor |
| Age of premises 20 years or less | 1 |
| Age of premises more than 20 years but less than 50 years | 0.9 |
| Age of premises more than 50 years | 0.8 |
| Type of property | Tax Rate |
| Un-developed bustee | 6% |
| Developed bustee | 8% |
| Government properties under KMC Act, 1980 | 10% |
| Properties having annual value <Rs 30,000 | 15% |
| Others | 20% |
| Occupancy Status | Multiplicative factor |
| Property under occupation of tenant, where the tenancy ≤ 20 years old and is used for non residential purpose | 4 |
| Property under occupation of tenant, where the tenancy ≤ 20 years old and is used for residential purpose | 1.5 |
| Fee/ Commercial Car Parking Space/ garage | 4 |
| Property under occupation of tenant where (a)the tenancy > 20 years old but ≤ 50 years old and, (b) the tenant is not protected under West Bengal Premises | 1.2 |
| Property under occupation of tenant, where (a) the tenancy > 20 years old but ≤ 50 years old and, (b) the tenant is protected under West Bengal Premises Tenancy Act 1997 | 1 |
| Property (or portion thereof) under occupation of tenant(s), where the tenancy > 50 years old | 1 |
| Property (or portion thereof) under occupation of owner or his/her “family” as defined in the scheme | 1 |
| Structure of Building | Multiplicative factor |
| Residential Building (not being an apartment) on a plot size > 10 cottah | 1.5 |
| Apartments belonging to such “Special Projects” as earmarked by IG Registration (excluding apartments identified/ notified as MIG / LIG by any Government/ statutory body) or, Apartments having “covered space (excluding car parking space)” > 2000 sq. ft. | 1.5 |
| All Pucca properties and such other properties not falling under any of the other categories | 1 |
| All Car Parking Spaces (open and covered) and Garage | 0.8 |
| Semi-Pucca | 0.6 |
| Proportionate Common Area | 0.5 |
| Kuchcha | 0.5 |
| Usage Types | Multiplicative factor |
| Water Body | 0.5 |
| Residential Use | 1 |
| Industrial/manufacturing, Shop<250 Sq.Ft., Restaurant | 2 |
| Health, Edu – Inst, Single Screen Cinema, Hotel < 3 star, Bar | 3 |
| Hotels 3 star and 4 star, Ceremonial House | 4 |
| Office, bank, Hotel 5 star or more | 5 |
| Commercial shops(not in U3) , mall, Multiplex | 6 |
| Offsite ATM, Tower, Hoarding, Night Club | 7 |
| Vacant Land upto 5 cottah not falling under above categories | 2 |
| Vacant Land more than 5 cottah | 8 |
What is assessee number? How to search it to pay KMC Property Tax ?
An Assessee is a person who is liable to pay the KMC Property Tax. An assessee number is the unique number that each assessee has on the basis of which the KMC Kolkata Property Tax is paid.
