Property Tax Calculator India 2025
Calculate property tax for residential, commercial, and industrial properties across India. Get accurate state-wise estimates based on current tax rates and built-up area.
Property Details
Enter your property information to calculate the tax
₹
Fifty Lakhs rupees
₹10L₹5Cr
sq ft
1005000
Tax Calculation
Your property tax breakdown
Enter property details to see tax calculation
State-wise Property Tax Rates
Current property tax rates across different states in India
State
Residential
Commercial
Industrial
Min Tax
Max Tax
Andhra Pradesh
0.2%
0.35%
0.3%
₹200
₹30,000
Arunachal Pradesh
0.25%
0.4%
0.35%
₹300
₹40,000
Assam
0.25%
0.4%
0.35%
₹300
₹40,000
Bihar
0.25%
0.4%
0.35%
₹300
₹40,000
Chhattisgarh
0.25%
0.4%
0.35%
₹300
₹40,000
Delhi
0.15%
0.25%
0.2%
₹100
₹25,000
Goa
0.15%
0.25%
0.2%
₹100
₹25,000
Gujarat
0.2%
0.35%
0.3%
₹200
₹30,000
Haryana
0.2%
0.35%
0.3%
₹200
₹30,000
Himachal Pradesh
0.2%
0.35%
0.3%
₹200
₹30,000
Jammu & Kashmir
0.2%
0.35%
0.3%
₹200
₹30,000
Jharkhand
0.25%
0.4%
0.35%
₹300
₹40,000
Karnataka
0.25%
0.4%
0.35%
₹300
₹40,000
Kerala
0.3%
0.5%
0.4%
₹500
₹50,000
Madhya Pradesh
0.25%
0.4%
0.35%
₹300
₹40,000
Maharashtra
0.3%
0.5%
0.4%
₹500
₹50,000
Manipur
0.25%
0.4%
0.35%
₹300
₹40,000
Meghalaya
0.25%
0.4%
0.35%
₹300
₹40,000
Mizoram
0.25%
0.4%
0.35%
₹300
₹40,000
Nagaland
0.25%
0.4%
0.35%
₹300
₹40,000
Odisha
0.2%
0.35%
0.3%
₹200
₹30,000
Punjab
0.25%
0.4%
0.35%
₹300
₹40,000
Rajasthan
0.25%
0.4%
0.35%
₹300
₹40,000
Sikkim
0.2%
0.35%
0.3%
₹200
₹30,000
Tamil Nadu
0.2%
0.35%
0.3%
₹200
₹30,000
Telangana
0.2%
0.35%
0.3%
₹200
₹30,000
Tripura
0.25%
0.4%
0.35%
₹300
₹40,000
Uttar Pradesh
0.2%
0.35%
0.3%
₹200
₹30,000
Uttarakhand
0.25%
0.4%
0.35%
₹300
₹40,000
West Bengal
0.3%
0.5%
0.4%
₹500
₹50,000
Andhra Pradesh
Residential
0.2%
Commercial
0.35%
Industrial
0.3%
Min Tax
₹200
Max Tax
₹30,000
Arunachal Pradesh
Residential
0.25%
Commercial
0.4%
Industrial
0.35%
Min Tax
₹300
Max Tax
₹40,000
Assam
Residential
0.25%
Commercial
0.4%
Industrial
0.35%
Min Tax
₹300
Max Tax
₹40,000
Bihar
Residential
0.25%
Commercial
0.4%
Industrial
0.35%
Min Tax
₹300
Max Tax
₹40,000
Chhattisgarh
Residential
0.25%
Commercial
0.4%
Industrial
0.35%
Min Tax
₹300
Max Tax
₹40,000
Delhi
Residential
0.15%
Commercial
0.25%
Industrial
0.2%
Min Tax
₹100
Max Tax
₹25,000
Goa
Residential
0.15%
Commercial
0.25%
Industrial
0.2%
Min Tax
₹100
Max Tax
₹25,000
Gujarat
Residential
0.2%
Commercial
0.35%
Industrial
0.3%
Min Tax
₹200
Max Tax
₹30,000
Haryana
Residential
0.2%
Commercial
0.35%
Industrial
0.3%
Min Tax
₹200
Max Tax
₹30,000
Himachal Pradesh
Residential
0.2%
Commercial
0.35%
Industrial
0.3%
Min Tax
₹200
Max Tax
₹30,000
Jammu & Kashmir
Residential
0.2%
Commercial
0.35%
Industrial
0.3%
Min Tax
₹200
Max Tax
₹30,000
Jharkhand
Residential
0.25%
Commercial
0.4%
Industrial
0.35%
Min Tax
₹300
Max Tax
₹40,000
Karnataka
Residential
0.25%
Commercial
0.4%
Industrial
0.35%
Min Tax
₹300
Max Tax
₹40,000
Kerala
Residential
0.3%
Commercial
0.5%
Industrial
0.4%
Min Tax
₹500
Max Tax
₹50,000
Madhya Pradesh
Residential
0.25%
Commercial
0.4%
Industrial
0.35%
Min Tax
₹300
Max Tax
₹40,000
Maharashtra
Residential
0.3%
Commercial
0.5%
Industrial
0.4%
Min Tax
₹500
Max Tax
₹50,000
Manipur
Residential
0.25%
Commercial
0.4%
Industrial
0.35%
Min Tax
₹300
Max Tax
₹40,000
Meghalaya
Residential
0.25%
Commercial
0.4%
Industrial
0.35%
Min Tax
₹300
Max Tax
₹40,000
Mizoram
Residential
0.25%
Commercial
0.4%
Industrial
0.35%
Min Tax
₹300
Max Tax
₹40,000
Nagaland
Residential
0.25%
Commercial
0.4%
Industrial
0.35%
Min Tax
₹300
Max Tax
₹40,000
Odisha
Residential
0.2%
Commercial
0.35%
Industrial
0.3%
Min Tax
₹200
Max Tax
₹30,000
Punjab
Residential
0.25%
Commercial
0.4%
Industrial
0.35%
Min Tax
₹300
Max Tax
₹40,000
Rajasthan
Residential
0.25%
Commercial
0.4%
Industrial
0.35%
Min Tax
₹300
Max Tax
₹40,000
Sikkim
Residential
0.2%
Commercial
0.35%
Industrial
0.3%
Min Tax
₹200
Max Tax
₹30,000
Tamil Nadu
Residential
0.2%
Commercial
0.35%
Industrial
0.3%
Min Tax
₹200
Max Tax
₹30,000
Telangana
Residential
0.2%
Commercial
0.35%
Industrial
0.3%
Min Tax
₹200
Max Tax
₹30,000
Tripura
Residential
0.25%
Commercial
0.4%
Industrial
0.35%
Min Tax
₹300
Max Tax
₹40,000
Uttar Pradesh
Residential
0.2%
Commercial
0.35%
Industrial
0.3%
Min Tax
₹200
Max Tax
₹30,000
Uttarakhand
Residential
0.25%
Commercial
0.4%
Industrial
0.35%
Min Tax
₹300
Max Tax
₹40,000
West Bengal
Residential
0.3%
Commercial
0.5%
Industrial
0.4%
Min Tax
₹500
Max Tax
₹50,000
Note: Property tax rates in India vary by municipality (ULB) and zones within a state. The rates shown above are indicative estimates for major urban areas. Please consult your local municipal corporation for the exact current rates.
Who Should Use This Calculator
This calculator benefits property owners and prospective buyers
Property Owners
Residential property owners wanting to plan annual tax budgets
Commercial property landlords needing tax estimates
Property investors comparing tax burdens across states
Prospective Buyers
Home buyers evaluating total ownership costs
Business owners considering commercial property purchases
Investors analyzing property investment viability
Who Should Avoid This Calculator
This calculator may not be suitable for certain scenarios
Agricultural Land Owners
Agricultural properties often have different tax structures and exemptions not covered by this calculator.
Special Economic Zones (SEZ)
Properties in SEZs may have special tax exemptions or different rates not reflected here.
Heritage Properties
Heritage or protected buildings may qualify for special tax concessions.
Tax Implications of Property Tax
Understanding how property tax affects your finances
Tax Deductions
Property tax paid is deductible from rental income under Section 24
Can reduce taxable rental income by actual tax paid amount
Keep property tax receipts for income tax filing
Capital Gains Impact
Property tax reduces cost of acquisition for capital gains
Historical tax payments can be claimed when selling property
Maintain all payment records for tax benefit claims
Required Documents for Property Tax Payment
Keep these documents ready for hassle-free property tax payment
Property Documents
Property ownership deed
Previous tax payment receipts
Property tax assessment notice
Property ID or GIS number
Identity Documents
Aadhaar Card
PAN Card
Voter ID or Passport
Mobile number (for OTP)
Additional Documents
Building plan approval
Occupancy certificate
Sale deed (if recently purchased)
Email ID for receipt
Property Tax Eligibility & Payment Criteria
Understanding who needs to pay property tax and exemption criteria
Mandatory Payment
All property owners within municipal corporation limits
Residential, commercial, and industrial property holders
Property value exceeds minimum taxable threshold
Exemptions Available
Government-owned properties used for public purposes
Properties used for religious or charitable purposes
Educational institutions (subject to municipal approval)
Property Tax Calculation Formulas
Understand the mathematical formulas used to calculate annual property tax.
Property Tax = Property Value × Tax Rate × Depreciation FactorExample:
Property Value: ₹50L, Tax Rate: 0.5%, Depreciation: 0.8
50,00,000 × 0.005 × 0.8
= ₹20,000
Variables:
Property Value - Assessed property value
Tax Rate - Municipal corporation tax rate
Depreciation Factor - Age-based depreciation factor
Quarterly Tax = Annual Property Tax ÷ 4Example:
Annual Property Tax: ₹20,000
20,000 ÷ 4
= ₹5,000
Variables:
Annual Property Tax - Total annual property tax
These formulas provide the mathematical foundation for the calculations. Actual results may vary based on rounding, compounding frequency, and specific lender policies.
Property Tax Calculator FAQs
Everything you need to know about property tax calculations, payments, and regulations in India
What is property tax and why do I need to pay it?
Property tax is an annual tax levied by local municipal authorities on real estate properties. It funds essential civic services like roads, water supply, sewerage, street lighting, and waste management. All property owners within municipal limits are legally required to pay this tax.
How is property tax calculated in India?
Property tax is calculated based on the property's assessed value, built-up area, property type (residential/commercial/industrial), and location. Each state has different tax rates ranging from 0.15% to 0.5% of property value, with area-based multipliers and minimum/maximum limits applied.
What is the difference between residential, commercial, and industrial property tax?
Residential properties have lower tax rates (0.15-0.3%) with area factors up to 2x. Commercial properties have higher rates (0.25-0.5%) with area multipliers up to 3x. Industrial properties have moderate rates (0.2-0.4%) with area scaling up to 1.5x. Each type reflects different civic infrastructure usage.
When is property tax due in India?
Property tax is typically due annually, with payment deadlines varying by municipality - usually between April and June. Many municipalities offer quarterly or semi-annual payment options and early payment discounts of 5-10% for payments made before the deadline.
What happens if I don't pay property tax on time?
Late payment attracts penalties of 2-5% per month plus interest charges of 12-18% per annum on arrears. Extended non-payment beyond 6 months can lead to legal action, property seizure notices, and in extreme cases, property auction by municipal authorities.
Can I claim property tax as a deduction in my income tax?
Yes, property tax paid is fully deductible from rental income under Section 24 of the Income Tax Act. This reduces your taxable rental income. Keep all property tax receipts for documentation during income tax filing. The deduction is available only for rented properties.
How does built-up area affect property tax calculation?
Built-up area acts as a multiplier in tax calculation. Larger properties consume more civic resources, hence higher taxes. Residential properties scale up to 2x, commercial up to 3x, and industrial up to 1.5x based on area. This ensures fair taxation based on infrastructure usage.
Are there any discounts available on property tax?
Yes, many municipalities offer early payment discounts (5-10%), senior citizen rebates (10-30%), women property owner discounts (5-10%), and disabled owner exemptions. Some areas also provide rebates for rainwater harvesting systems and solar panel installations.
Which states have the highest property tax rates in India?
Maharashtra, West Bengal, and Kerala have higher property tax rates (0.3-0.5% for residential). Delhi and Goa have lower rates (0.15-0.25%). However, actual tax depends on multiple factors including property value, built-up area, and local municipal policies.
What documents do I need to pay property tax?
You need property ownership deed, previous tax payment receipts, property tax assessment notice, property ID/GIS number, Aadhaar Card, PAN Card, and mobile number for OTP verification. For online payments, keep your bank details ready.
How do I check my property tax assessment?
Visit your municipal corporation's official website, enter your property ID or GIS number in the property tax portal. You can view your assessment details, previous payments, pending dues, and download tax receipts. Most municipalities also offer mobile apps for easy access.
Can property tax be paid online in India?
Yes, most municipal corporations offer online payment through their official portals. You can pay using net banking, debit/credit cards, UPI, or digital wallets. Online payment typically incurs a small gateway charge (1-2% of amount) but offers instant receipt generation.
What are hidden charges I should watch out for?
Beyond basic property tax, watch for late payment penalties (2-5% monthly), water/sewerage charges (₹500-₹5,000 annually), solid waste management fees (₹300-₹2,000), street lighting cess (0.5-2%), mutation charges (₹500-₹5,000), and online payment gateway fees (1-2%).
Is property tax applicable on agricultural land?
No, agricultural land outside municipal limits is generally exempt from property tax. However, agricultural land within municipal corporation limits may be taxed. Agricultural properties used for non-agricultural purposes (residential/commercial) are subject to property tax.
How does property tax affect capital gains calculation?
Property tax paid over the years reduces the cost of acquisition when calculating capital gains on property sale. Maintain all historical tax payment receipts as they can be claimed as cost inflation, thereby reducing your capital gains tax liability.