KMC Property Tax in Kolkata: Tax Calculation & Online Payment

Process of KMC property tax calculation

The KMC property tax calculation is conducted by following the Unit Area Assessment (UAA) scheme. Under this scheme, property owners can calculate their taxes themselves, and it also removes the ambiguity of the previous tax calculating system.

Here are some key points of the UAA system:

Under this scheme, the cities are divided into 293 blocks and 7 categories ranging from A to G. This is based on factors like infrastructure, property’s market value, and other facilities.
An annual value has been assigned to these categories per square feet, called Base Unit Area Value or BUAV. Additionally, the highest BUAV is recorded for category A, whereas the lowest is for G.
Under category G, the slum areas around Kolkata have been included to reduce the tax burden on the economically weaker sections. Furthermore, the Refugee Rehabilitation or the RR colonies and various government schemes for EWS fall 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 for land comprising building or vacant land or covered space of a building would work.

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) to differentiate between two houses in the same block. Therefore, variation in several factors like the purpose of property use, location, age, nature of occupancy, and property structure signifies the increase or decrease of BUAV.

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

2) Multiplicative Factors

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. Check out the equation 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.