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All about KMC Property Tax in Kolkata

Understanding KMC Property Tax

Process of KMC property tax calculation

The calculation of property tax by KMC is done by following the Unit Area Assessment (UAA) scheme. Under this scheme, property owners can easily calculate their taxes themselves.

Here are some important pointers of the UAA system:

  • Under this scheme, the city is divided into 293 blocks, which are further sub-divided into 7 categories ranging from A to G. This is based on factors like infrastructure, property’s market value, and other facilities.
  • The different categories have an annual value as per square feet, known as Base Unit Area Value or BUAV. The highest BUAV value is for category A, and the lowest BUAV value is for category G.
  • The slum areas around Kolkata falls in category G so as to reduce the tax burden on these economically weaker sections.
  • The RR colony or the Refugee Rehabilitation colony and residences that falls under the Government’s BSUP and EWS schemes falls under category E.
  • This uniform tax calculating scheme covers around 6 lakh Kolkata corporation property taxpayers.

Now, let us see how the calculation of BUAV works for land comprising building or vacant land or covered space of a building.

 

1) Base Unit Area Calculation

Block category

BUAV per sq. ft (in Rs)

A

74

B

56

C

42

D

32

E

24

F

18

G

13

Moreover, it is vital to note that KMC property tax calculation works on the concept of Multiplicative Factors (MF). This method is usable to differentiate between two houses in the same block. Therefore, a variation in several factors like the purpose of property use, location, age, nature of occupancy, and property structure results in the increase or decrease of BUAV.

Let's find out how the variation occurs. Take a look:

 

2) Multiplicative Factors (MF)

Property Location (Road Width)

MF

≤ 2.5m

0.6

>2.5 m but ≤ 3.5 m

0.8

>3.5 m but ≤ 12 m

1

>12 m

1.2

Building Age

MF

> 20 years

1

<20 years > 50 years

0.9

< 50 years

0.8

Occupancy Status

MF

Property under tenant's occupation, tenancy ≤ 20 years used for non-residential purpose

4

Property under tenant's occupation, tenancy ≤ 20 years used for residential purpose

1.5

Garage/parking space/fee

4

Property under tenant's occupation, tenancy > 20 years but ≤ 50 years, tenant not protected under West Bengal premises

1.2

Property under tenant's occupation, tenancy > 20 years but ≤ 50 years, tenant protected under West Bengal premises

1

Property under tenant's occupation, tenancy > 50 years old

1

Property under family owner's occupation

1

Building Usage

MF

Residential use

1

Waterbody

0.5

Health, educational institution, single-screen movie hall, hotel < 3-star, Bar

3

Industrial/manufacturing, shop<250 sq. ft., Restaurant

2

3-star and 4-star hotels, ceremonial house

4

Multiplex, mall, commercial shops

6

Office, bank, hotel 5-star or more

5

Night club, offsite ATM, tower, hoarding

7

Vacant land up to 5 kottah not falling under above categories

2

Vacant land more than 5 kottah

8

Building Structure

MF

Residential building, plot size > 10 kottah

1.5

Property under tenant's occupation, tenancy ≤ 20 years used for residential purpose

1.5

Special projects by IG, apartments having covered space > 2000 sq. ft.

1.5

Pucca properties

1

Open and covered parking spaces and garage

0.8

Semi-pucca

0.6

Common area

0.5

Kutcha

0.5

If you want to know about the tax rate variance with the type of property, refer to the following table.

Property Type

Tax Rate (%)

Undeveloped slums

6

Developed slums

8

Government properties under KMC Act, 1980

10

Properties with annual value <Rs 30, 000

15

Others

20

Considering all the above factors, the tax calculation is made simple by using a single formula. Take a look at the equation below for better understanding.

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)

Here, HB tax means Howrah Bridge tax, which is applicable on properties near the said area.

How to Pay KMC Property Tax Online?

How To Check Your Tax Payment Status Online?

How To Generate the Tax Receipt?

KMC Property Tax Waiver Scheme

FAQs About KMC Property Tax in Kolkata