Kolkata, the joy city of India provides you loads of reasons to own a property here. It is the educational, commercial and cultural hub of India giving you a perfect excuse to own a property here. 

However, owning a property comes with the responsibility of paying the tax for the same. In India, the property tax varies from state to state and since, property tax is something that you are obliged to pay each year you need to know about it in depth. 

If you wish to own a property in Kolkata then continue reading this article. By spending few mins of your time here, you can grab complete details as a taxpayer you must know beforehand. The article below covers the important details and process of paying property tax in Kolkata


Let’s start with- 

Summary

Introduction to Property Tax in Kolkata 

Tax Calculation – Property Tax in Kolkata 

Kolkata Property Tax Payment - Online

 Kolkata Property Tax Payment - Offline

 Kolkata Property Tax Payment Centers 

Concessions/Rebates- Property Tax in Kolkata 

 KMC helpline and contact details

Introduction to Property Tax in Kolkata 

The residents of Kolkata are liable to pay property taxes to the Kolkata Municipal Corporation (KMC) every year. The Municipality collects the funds that are collected under the property tax and uses the money to revamp various civic amenities. All residents of Kolkata aged above 18 are eligible to pay property tax in the city. 

Tax Calculation – Property Tax in Kolkata 

Property Tax in Kolkata is calculated using the Unit Area Assessment (UAA) system. Under the UAA system, the entire city of Kolkata is divided into 293 blocks. These divided blocks are classified into seven categories (A, B, C, D, E, F and G) based on the market value, infrastructure, facilities, etc. that are available in every block. 

 Every block has an annual value per square feet which is known as the Base Unit Area Value (BUAV). Category ‘A’ has the highest BUAV, and ‘G’ has the lowest BUAV. 

This method makes way for all properties of the same category or the same block to be taxed equally. However, as a taxpayer, you will be liable to pay only for that area that you live in and not for neighboring areas like gardens.

The formula to calculate the property tax is as follows-

 Annual tax = Base Unit Area Value (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. 

Note: HB refers to the Howrah Bridge tax which is applicable on properties lying in specific wards 

 Base Unit Area Calculation

 Below mentioned are the base unit area values for covered space of building or land comprising building or vacant land for each category

Block Category

Base Unit Area Value Per Sq. Ft. (Rs)

A

74

B

56

C

42

D

32

E

24

F

18

G

13

Another factor that is taken into consideration is the multiplicative factor which will be used for variations in terms of the purpose of use, age of property, its location within the block, nature of occupancy and type of structure, etc

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

Occupancy 

Multiplicative Factor

Property (or a portion of it) occupied by tenant(s) or someone other than an owner or his/her "family" as specified in the scheme, where the tenancy is less than 20 years old and is used for non-residential purposes

4

Property (or a portion of it) occupied by tenant(s) or someone other than an owner or his/her "family" as specified in the scheme, where the tenancy is less than 20 years old and is used for residential purposes

1.5

Fee/ Commercial Car Parking Space/ garage

4

Property (or a portion thereof) occupied by tenant(s) or someone else other than an owner or his or her "family" as specified in the scheme, where (a) the tenancy is more than 20 years old but less than 50 years old, and (b) the tenant is not covered under the West Bengal Premises Act.

1.2

Property (or a portion thereof) occupied by tenant(s) or someone else other than an owner or his or her "family" as specified in the scheme, where (a) the tenancy is more than 20 years old but less than 50 years old, and (b) the tenant is covered under the West Bengal Premises Act.

1

Property (or a portion of it) occupied by tenant(s) or someone else other than an owner or his/her "family" as described in the scheme, with a tenancy of more than 50 years.

1

Property (or a portion of it) occupied by the owner or his or her "family" as described by the scheme.

1

Structure of Building 

Multiplicative Factor

On a plot larger than 10 cottah, residential building (not an apartment).

1.5

Apartments in “Special Projects” designated by IG Registration (excluding apartments identified/ notified as MIG/ LIG by any Government/ legislative body) or Apartments with “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\t

0.6


Proportionate Common Area\t

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 up to 5 cottah not falling under above categories

2

Vacant Land more than 5 cottah

8

Type of Property 

Tax Rate

Un-developed bustee

6%

Developed bustee

8%

Govt, properties under KMC Act, 1980

10%

Properties with annual value < Rs.30,000

15%

Others

20%

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


Kolkata Property Tax Payment - Online

  1.  Visit www.kmcgov.in
  2.  Click Online Services on the left menu bar 
  3.  Choose assessment-collection from the drop-down menu
  4.  Click Make Online Payment which will offer three options > Current PD > Fresh-Supplementary > Outstanding LOI 
  5.  You will be redirected to a new page where you have to feed the assesses number, contact number, and email id. 
  6. The page will redirect you to the confirmation page where you can check the amount to be paid and other details.

 Kolkata Property Tax Payment - Offline

  1.  Visit the nearest Municipal Corporation. 
  2.  Obtain the application- You will have to obtain the application form by paying the appropriate fee. 
  3.  Enter the Details- You will have to enter all the required details in the application form. 
  4.  Apply- Once all the details are entered, apply to the concerned authority. 
  5.  Collect the Challan- After remitting the fee in the fee counter, you will receive a challan from the officials. 
  6. This challan can be used as proof for paying property tax.

 Kolkata Property Tax Payment Centers 

  •  P-187, CIT Road, Kankurgachi V. I. P. Market, Kolkata – 700 054, Ward – 33 
  •  11, Belvedere Road, Kolkata – 700 027, Ward – 74
  •  516, D. H. Road, Kolkata – 700 034, Ward – 130 
  •  79, Bidhan Sarani, Kolkata – 700 006, Ward – 11 
  •  28A, K. N. Sen Road, Kasba, Kolkata – 700 042, Ward – 67 
  •  212, Rashbehari Avenue, Kolkata – 700 019, Ward – 68
  •  Baghajatin Market Complex, Unit 2, Raja SC Mullick Road, Kolkata – 700 092, (Beside RAKTAKAMAL CLUB) 
  •  56/1 Raja Rajballabh Street, Kolkata – 700 003, Ward – 8

Concessions/Rebates- Property Tax in Kolkata 

 The citizens of Kolkata are levied with a property tax every year (4 quarters) on their properties located in Kolkata Municipal corporation area

  •  10% refund on municipality property tax to the senior citizens aged above 65 years. The same applies to widows and physically challenged people. 
  •  KMC will give you a benefit of 5%, and this offer is only applicable if you have paid your commercial or residential property tax before the due day with the full amount for a complete year (four quarters) in advance 

 KMC helpline and contact details

 In case of queries or troubles, you can contact: 033-2286 1305. Complaints and queries can be registered on working days, between 10 AM and 6 PM, and on Saturdays between 10 AM and 5 PM