Paying property tax is an important responsibility for every property owner in Kolkata. The Kolkata Municipal Corporation (KMC) collects property tax to maintain essential services like roads, streetlights, and water supply in the city. If you own a property within KMC limits, understanding how to pay your KMC property tax on time can save you from fines and penalties. In this blog, we will guide you step-by-step on how to complete your KMC property tax online payment smoothly and hassle-free. Whether you want to know about the calculation, payment methods, or important deadlines, this guide covers everything to help you stay updated with your Kolkata Municipal Corporation property tax obligations in 2025.
KMC Property Tax Rates by Property Category September 2025
Paying the right amount of kmc tax is important for every property owner in Kolkata. The Kolkata Municipal Corporation determines tax rates based on the property category to ensure fair contribution toward city services. Whether you own a residential, commercial, industrial, or institutional property, your kmc property tax online payment amount depends on these rates. Your kmc property tax LOI (Letter of Intimation) will clearly state your property category and corresponding tax dues for the year 2025.
Property Category | Tax Rate (per sq. ft) | Description |
Residential | ₹2 to ₹6 | Properties used for living |
Commercial | ₹10 to ₹25 | Shops, offices, business premises |
Industrial | ₹8 to ₹20 | Factories and manufacturing units |
Institutional | ₹5 to ₹15 | Schools, hospitals, government offices |
Note: Exact tax rates may vary depending on location, property age, and usage. Always refer to your official kmc property tax loi for accurate details.
How to Pay KMC Property Tax Online?
Paying your Kolkata Municipal Corporation tax payment online is simple and convenient. Follow these easy steps to complete your kolkata municipal corporation tax quickly from home:
- Visit the official Kolkata Municipal Corporation (KMC) website.
- Navigate to the “Online Services” section and select “Assessment-Collection.”
- Click on “Make Online Payment” and choose the “Property Tax” option.
- Enter your Assessee Number, mobile number, and email ID for verification.
- View your pending tax dues displayed on the screen.
- Enter the amount you want to pay and proceed to the payment gateway.
- Choose your preferred payment mode—credit card, debit card, net banking, or UPI.
- Complete the payment securely through the payment gateway.
- Download and save the e-receipt as proof of your kmc property tax online payment.
- To check your payment history or status, use the “Check Payment Status” option on the portal.
By following these steps, you ensure timely kolkata corporation online tax payment without any hassle or long queues.
Offline Process for Paying KMC Property Tax
If you prefer not to use the online method, paying your Kolkata Municipal Corporation property tax offline is still convenient and straightforward. Here’s how you can complete your kmc property tax payment in person:
- Visit the nearest KMC office, Borough office, or the e-Kolkata Citizen Service Centre.
- Request the KMC property tax application form from the counter.
- Fill out the form carefully with correct property details like Assessee Number and property address.
- Submit the completed form along with the due property tax amount at the designated payment counter.
- Payment can be made via cash, cheque, or demand draft as accepted by the office.
- Collect the official payment receipt after your transaction as proof of payment.
- Keep this receipt safely for future reference or for any further communication regarding your kmc property tax.
- For any doubts, you can also inquire about your Kolkata municipal corporation property tax status or request a duplicate property tax bill (LOI) at the office.
Paying offline ensures assistance from staff and is useful if you face issues with the kmc property tax online payment system. Remember, timely payment of property tax helps maintain city services and avoids penalties.
Introduction to the UAA Scheme for KMC Property Tax
The Unit Area Assessment (UAA) scheme is the method used by the Kolkata Municipal Corporation to calculate property tax in a fair and transparent way. Under this scheme, the tax amount depends on the size (area) of your property and other factors like location, use, and age. This ensures that property owners pay the right amount based on their property’s specifics.
For hassle-free KMC property tax payment, residents can now use the official www.kmc.gov.in online payment portal. You can conveniently check your KMC tax Payment Status or make your KMC Property Tax Payment by assessee number easily online.
This system makes KMC property tax payments transparent, accurate, and user-friendly for all property owners in Kolkata.
KMC Property Tax Calculation Process
The Kolkata Municipal Corporation tax payment is calculated using a clear and fair method known as the Unit Area Assessment (UAA) scheme. This system considers the size, location, age, usage, and type of your property to determine the correct tax amount. It makes the Kolkata municipal corporation tax more transparent and easy to understand for property owners.
Here’s how the calculation works in simple terms:
- The city is divided into zones with different Base Unit Area Values (BUAV) per square foot depending on location.
- The covered area or land size of your property is measured in square feet.
- Multiplicative Factors (MF) are applied based on the property’s age, location (road width), type of use (residential, commercial, etc.), and occupancy status.
- The final tax rate is multiplied with these values to get the total property tax due.
The formula can be summarized as:
Annual Property Tax = BUAV × Area × Location MF × Usage MF × Age MF × Occupancy MF × Tax Rate
Category | Details / Rate / Factor | Description |
KMC Property Tax Rates by Property Category | ||
Undeveloped Slums | 6% | Lower tax rate for undeveloped slum areas |
Developed Slums | 8% | Slightly higher rate for developed slum areas |
Government Properties | 10% | Tax rate for properties owned by government under KMC Act, 1980 |
Properties with Annual Value ₹30,000 | 15% | Mid-range tax category |
Other Properties | 20% | General category for other properties |
Block Categories & Base Unit Area Value (BUAV) | ||
Category A | ₹74/sq. ft | Highest value zone with premium infrastructure |
Category B | ₹56/sq. ft | High value zone |
Category C | ₹42/sq. ft | Medium to high value zones |
Category D | ₹32/sq. ft | Moderate value zone |
Category E | ₹24/sq. ft | Includes refugee rehabilitation colonies and EWS programs |
Category F | ₹18/sq. ft | Lower value residential or commercial areas |
Category G | ₹13/sq. ft | Slum areas; lowest tax base |
Multiplicative Factors (MF) | ||
Road Width | ≤ 2.5 m: 0.6; 2.5–3.5 m: 0.8; 3.5–12 m: 1; > 12 m: 1.2 | Adjusts tax based on accessibility and location |
Building Age | > 50 yrs: 0.8; 20–50 yrs: 0.9; > 50 yrs: 1 | Encourages modern construction; older buildings get higher MF |
Occupancy Status | Family Owner: 1; Tenant occupied varied from 1 to 4 based on tenancy | Reflects usage type and tenant protection |
Building Usage | Residential: 1; Commercial (shops, malls): 2 to 7 | Higher MF for commercial and industrial use |
Building Structure | Pucca: 1; Semi-pucca: 0.6; Kutcha: 0.5 | Quality of construction affects tax |
KMC Property Tax Waiver Scheme | ||
Arrears up to 2 years | 99% fine waiver; 50% waiver on tax | Encourages quick payment |
Arrears 2 to 5 years | 75% fine waiver; 45% waiver on tax | Moderate penalty relief |
Arrears 5 to 10 years | 50% fine waiver; 40% waiver on tax | Longer defaulters get partial relief |
Arrears over 10 years | 25% fine waiver; 35% waiver on tax | Minimum waiver for long overdue payments |
This system allows residents to estimate their property tax easily and make prompt Kolkata corporation online tax payment via the official KMC portal. Staying updated with your kolkata municipal corporation tax payments helps avoid penalties and contributes to city development.
Multiplicative Factors (MF) in KMC Property Tax Calculation
To ensure a fair and precise tax assessment, the Kolkata Municipal Corporation (KMC) applies Multiplicative Factors (MF) to adjust the Base Unit Area Value (BUAV) according to key property characteristics. These factors help differentiate the tax amount even for properties located within the same block or zone by considering variations such as location, age, usage, occupancy, and construction quality. Understanding these factors is essential for accurate kmc property tax calculation and smooth kmc property tax online payment.
Property Location (Road Width) MF
- Narrow Roads (≤ 2.5 meters): MF of 0.6 — lower tax due to limited accessibility.
- Moderate Roads (>2.5m but ≤3.5m): MF of 0.8.
- Standard Roads (>3.5m but ≤12m): MF of 1 — base value.
- Wide Roads (>12m): MF of 1.2 — higher tax reflecting better access and higher property value.
Building Age MF
- Old Buildings (> 50 years): MF of 0.8 — slight concession to encourage upkeep.
- Mid-Aged Buildings (20 to 50 years): MF of 0.9.
- New Buildings (< 20 years): MF of 1 — full base rate applied.
Occupancy Status MF
- Family Owner Occupied: MF of 1.
- Tenant Occupied (Tenancy ≤ 20 years)
- Non-Residential Use: MF of 4
- Residential Use: MF of 1.5
- Tenant Occupied (Tenancy > 20 years and ≤ 50 years)
- Tenant Not Protected Under WB Premises Act: MF of 1.2
- Tenant Protected: MF of 1
- Tenant Occupied (Tenancy > 50 years): MF of 1.
- Garage/Parking Spaces: MF of 4.
Building Usage MF
- Waterbody: MF of 0.5.
- Residential Use: MF of 1.
- Health, Educational Institutions, Single-Screen Movie Halls, Hotels (<3-Star), Bars: MF of 3.
- 3 to 4-Star Hotels, Ceremonial Houses: MF of 4.
- Industrial/Manufacturing, Small Shops (< 250 sq. ft.), Restaurants: MF of 2.
- Multiplexes, Malls, Commercial Shops: MF of 6.
- Night Clubs, Offsite ATMs, Towers, Hoardings: MF of 7.
- Offices, Banks, 5-Star or Above Hotels: MF of 5.
- Vacant Land up to 5 Katha: MF of 2.
- Vacant Land over 5 Katha: MF of 8.
Building Structure MF
- Residential Buildings on Plots > 10 Katha: MF of 1.5.
- Tenant Occupied Residential Properties with Tenancy ≤ 20 years: MF of 1.5.
- Pucca (Permanent) Buildings: MF of 1.
- Special Projects (IG Apartments with Covered Space > 2000 sq. ft.): MF of 1.5.
- Open and Covered Parking, Garages: MF of 0.8.
- Semi-Pucca Buildings: MF of 0.6.
- Kutcha (Temporary) Buildings: MF of 0.5.
- Common Areas: MF of 0.5.
These Multiplicative Factors play a vital role in the kolkata municipal corporation property tax system by fine-tuning tax amounts for different property types and conditions. When calculating your tax or making your kmc property tax payment, either offline or via kmc property tax online channels, these factors ensure that the tax you pay is reflective of your property’s unique characteristics.
For accurate billing, the KMC issues a detailed kmc property tax LOI (Letter of Intimation), specifying your property’s category and applicable factors. Understanding these can help you review your bill effectively and make timely payments. If you are curious about how to pay kmc property tax online or want to check your payment status, the official KMC website provides straightforward options ensuring a hassle-free experience.
KMC Property Tax Waiver Scheme
The Kolkata Municipal Corporation (KMC) offers a Property Tax Waiver Scheme to ease the financial burden on property owners with outstanding dues. This graded waiver reduces penalties and interest based on how long the tax has been overdue, encouraging timely payments. Property owners can benefit from significant relief while ensuring compliance with taxation rules. With easy options available for KMC property tax Payment including www.kmc.gov.in online payment, taxpayers can clear dues seamlessly while checking the KMC tax Payment Status or making KMC Property Tax Payment by assessee number online.
Period of Arrears | Fine Waiver (%) | Tax Interest Waiver (%) |
Up to 2 years | 99% | 50% |
2 to 5 years | 75% | 45% |
5 to 10 years | 50% | 40% |
Over 10 years | 25% | 35% |
This waiver scheme motivates property owners to clear outstanding dues swiftly, reducing penalties and interest while contributing to the city’s welfare. Always stay updated and use official channels for kmc property tax online payment to avoid inconvenience.
KMC Property Tax Support and Helpline
The Kolkata Municipal Corporation (KMC) provides dedicated support and helpline services to assist property owners with all queries related to kolkata municipal corporation tax payment. Whether it is help with understanding tax calculations, making payments, or resolving issues with property tax bills, the KMC helpline is the first point of contact for reliable assistance.
- KMC Control Room Phone: +91 33 2286-1212 / 1313 / 1414
- KMC General Helpline: +91 33 2286-1000
- Call Center Numbers: 155360, 2226-9909, 18003453375 (Toll-Free)
- Email: [email protected]
- Office Address: 5, S. N. Banerjee Road, Kolkata 700013, India
- Working Hours: Monday to Friday, 10:00 AM to 6:00 PM; Saturday, 10:00 AM to 5:00 PM
Services Offered by KMC Helpline
- Guidance on kolkata municipal corporation tax calculation and payment methods
- Assistance with kmc property tax online payment process
- Help with property tax bill issues, reprint of receipt and LOI (Letter of Intimation)
- Clarification on arrears, penalties, and waiver schemes
- Support for registration, ownership mutation, and document submissions
Utilizing the KMC helpline ensures smooth communication with officials and faster resolution of any problems encountered during the kmc property tax payment process. Property owners can also visit the official KMC website to access FAQs, online services, and real-time updates to manage their tax obligations efficiently.
How can I complete my KMC property tax Payment online?
You can pay your KMC property tax easily using the official www.kmc.gov.in online payment portal in a few simple steps.
How do I check my KMC tax Payment Status?
Visit the KMC portal and enter your details to instantly view your property tax payment status.
Can I pay my property tax using the KMC Property Tax Payment by assesseenumber option?
Yes, you can pay your tax easily by providing your assessee number on the official payment platform.
What is the KMC property tax Assessee No?
It is a unique identifier assigned to you for all property tax-related activities under KMC.
How can I get my KMC property tax receipt?
You can download or reprint your official receipt from the KMC online portal anytime.
Where can I download my KMC property tax Bill?
Bills can be downloaded easily by logging into your KMC account on the official website.
Can I check KMC property tax Payment Status by name?
Yes, the portal allows status checks by providing your name along with other verification details.
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