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Calculate KMC Property Tax in Kolkata & Online Payment

The annual tax levied on a real estate property by the Government authorities is known as Property Tax. Respective municipalities collect these funds to provide civic amenities and other services to its citizens.

Similarly, residential owners in Kolkata must pay taxes to the KMC (Kolkata Municipal Corporation) every year. Here, we have compiled some important facts about Kolkata Municipal Corporation property tax and made a comprehensive guide to simplify the process.

Scroll down to know the details!

Understanding KMC Property Tax

The Kolkata Municipal Corporation Bill was passed on the 15th of December 2016, to make the tax collecting process seamless. This empowered the Kolkata Municipal Corporation or KMC to effectively assess an individual's property tax and also control the increase or decrease of the rates.

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?

Taxpayers can opt for online and offline procedures for property tax payment. Both modes of payment are extremely convenient and effective. Now we will explain the procedures of tax payment in a nutshell.

KMC Property Tax Online Payment

Given below are the steps to follow for KMC tax payment online:

  • Visit the official website of KMC.
  • From the menu in your right-hand side, choose the option “Make Online Payment”.
  • Click on the “Property Tax Option”.
  • Choose the option “All Bill”. Herein, you will see a page that entails unpaid property taxes.
  • Fill in the necessary details – Email address, Assessee no., contact number.
  • Click on the “Search” button. Finally, you can see the due property tax amount.
  • Complete the payment as directed to the website.
  • After completing the KMC property tax payment online, you will get an e-receipt. Save it for future references.

Apart from knowing how to pay KMC property tax bills online, you should also be aware of the offline payment procedure.

KMC Property Tax Offline Process

To opt for offline payment of KMC property tax, the following steps are necessary to follow.

  • You have to visit your respective municipal corporation. 
  • After visiting the center, you need to get an application form.
  • Fill up all the necessary details in the application form as mentioned above in the online process.
  • After completion submit the application to the designated authority.
  • After paying the fee, you will receive a KMC property tax receipt. Keep it for future use.

Additionally, taxpayers need to pay a lump sum amount before the first quarter of a fiscal year. Therefore, the last date to pay the Kolkata corporation tax in online or offline mode is June 30.

How To Check Your Tax Payment Status Online?

Visit the official portal to know the Kolkata Municipal Corporation property tax online payment status. Upon entering the property details on the official website, you can clarify your KMC property tax payment status.

How To Generate the Tax Receipt?

No matter how you pay your Kolkata corporation property tax, tax receipt or challan is critical to collect. In online mode, you can collect the challan from the official website and reprint it in case you forget to do initially. When you pay in offline mode, you can collect the receipt from respective centers after paying the fees.

KMC Property Tax Waiver Scheme

The main aspects of the KMC property tax waiver scheme are as follows:

  • Till today, KMC have been using the blanket waiver system whereby, 50% waiver on rate of interest 99% waiver on penalties shall keep continuing till September 2023.
  • KMC plans to create slabs between two kinds of defaulters. For defaulters who are due to pay tax for long years, they will get less relief. Secondly, for those people who are new defaulters will get a lesser penalty charge.
  • Recent talks by the officials also puts forward the point that the amount of waiver for a defaulter will rely on the number of years the tax is due for payment. 

FAQs About KMC Property Tax in Kolkata

How to find the assessee number online while opting for online payment of property tax in Kolkata?

You can find the assessee number from the KMC official website by selecting the Assessee Information Search option.

How to register on the KMC website?

You can register on the KMC website by choosing the UAA Online Submission option from the website's homepage.

What will happen if I do not pay property tax in Kolkata?

In case of any defaults, you are liable to be penalised. You may need to bear up to 15% of the outstanding property tax amount as a one-time penalty, along with several other drawbacks.