Paying property tax is a vital responsibility for property owners across India, and Kolkata is no exception. If you own residential or commercial property in Kolkata, it’s essential to understand how the KMC Property Tax system works.
This guide will take you through everything you need to know about Kolkata Municipal Corporation (KMC) property tax, including rates, calculation methods, online and offline payment processes, applicable rebates and penalties, and more.

What is KMC Property Tax?
KMC Property Tax is a recurring tax imposed by the Kolkata Municipal Corporation on real estate properties, including land, buildings, and structures. Whether you own a flat, a bungalow, or a commercial complex, you are liable to pay this tax. The amount is calculated based on several factors such as location, property size, usage type (residential or commercial), and property valuation.
How is Property Tax Calculated in Kolkata?
The Kolkata Municipal Corporation uses the Unit Area Assessment (UAA) method to compute property tax in Kolkata. This system is designed to ensure transparency and uniformity across different property types and zones.

Key Factors Affecting Property Tax:
- Location (Ward and Zone classification A to G)
- Type of property (residential/commercial)
- Usage (self-occupied/rented)
- Covered area (in square feet)
- Building age and structure
Formula for Calculation:
Annual Property Value = Unit Area Value (UAV) × Covered Area × Multiplicative Factors
Annual Property Tax = Annual Value × Tax Rate (as per KMC slab)
For example, a residential property in Zone B with a covered area of 1000 sq. ft. may attract different taxes compared to a similar property in Zone E due to variation in Unit Area Values.
KMC Property Tax Rates 2025
KMC property tax rates vary based on the classification of the area (Zones A to G). Each zone reflects the market value and infrastructure development of a neighborhood. Zone A represents premium areas like Ballygunge and Alipore, while Zone G includes lower-value areas.
Indicative Rate Slabs by Zone:
- Zone A: ₹12 – ₹15 per sq. ft.
- Zone B: ₹10 – ₹12 per sq. ft.
- Zone C-G: ₹4 – ₹10 per sq. ft.
KMC also provides special provisions and exemptions for heritage buildings, low-income housing, and educational institutions under certain conditions.
How to Pay Property Tax Online in Kolkata
Making your Kolkata Municipal Corporation property tax payment is now simple and fast, thanks to the corporation’s digital initiatives.
Steps for KMC Online Property Tax Payment:
- Visit the official KMC website.
- Click on “Online Services” > “Assessment Collection”.
- Select “Make Online Payment”.
- Enter your Assessee Number or Premises Number.
- View tax dues and verify details.
- Proceed to pay using debit card, credit card, UPI, or net banking.
- Download your KMC property tax receipt after payment.
With KMC property tax online payment, you can avoid queues and make secure transactions anytime.
Property Tax Offline Payment Options
If you prefer an offline method, Kolkata Municipal Corporation allows tax payment through designated Kolkata corporation property tax payment counters across various wards.
Offline Payment Methods:
- Cash (for amounts within the permitted limit)
- Cheque or Demand Draft
- Swipe machines for card payments at counters
Always carry your Assessee Number or old receipt for faster processing.
How To Check Your Tax Payment Status Online?
You can easily verify your KMC tax payment status online:
- Go to the KMC official portal.
- Navigate to “Assessment Collection”.
- Select “Check Payment Status”.
- Enter your Assessee Number.
- View and download your payment history and dues.
This feature helps you keep track of past transactions and ensures you don’t miss any due dates.
Rebates, Penalties & Deadlines
Rebates:
KMC offers rebates for early payment. If you pay your KMC Kolkata property tax before the due date (usually June 30 for the fiscal year), you may receive up to a 5–10% discount on the total amount.
Exemptions:
Certain properties and individuals are eligible for property tax exemptions:
- Senior citizens
- Freedom fighters
- Educational institutions
- Religious organizations
- Non-profit NGOs
Penalties for Non-Payment:
- Interest Rate: 10% per annum on the outstanding amount
- Legal notices and potential sealing of property for long-term defaulters
To avoid late fees and legal action, ensure timely KMC property tax payment online or offline.
Conclusion
Paying your property tax in Kolkata municipal corporation area is not just a civic duty, it’s crucial for ensuring access to essential services and legal property ownership. By understanding KMC property tax rates, knowing how to calculate your dues, and leveraging the convenience of online KMC tax payment, you can stay compliant and worry-free.
A property management company can help clients manage their property tax in Kolkata by accurately calculating dues based on KMC’s assessment system, ensuring timely online or offline payments, securing applicable rebates or exemptions, resolving disputes with the Kolkata Municipal Corporation, and maintaining proper documentation. They also offer end-to-end support for busy owners or NRIs, helping them stay compliant, avoid penalties, and streamline the entire tax process.
Frequently Asked Questions (FAQs)
You can find it on your previous tax receipts or search for it on the KMC portal using your property address.
Yes, the KMC portal allows you to pay tax for pending years in one transaction.
Visit your local KMC office or raise a query through the online grievance redressal system.
Yes, the KMC online property tax payment gateway uses secure encryption for safe transactions.
