Andhra Pradesh Property Tax Calculator 2026
Estimate AP property tax with official ARV slabs (17%–30%), 30% commercial rate, owner-occupied age depreciation & 40% rebate, 5% April rebate & semi-annual dues for Vijayawada, Visakhapatnam, Guntur & all ULBs.
Loading calculator…
Andhra Pradesh Property Tax Rates (2026)
Residential properties — percentage of Annual Rental Value (ARV):
| ARV range (annual) | Tax rate |
|---|---|
| Up to ₹600 | Exempt |
| ₹601 to ₹1,200 | 17% |
| ₹1,201 to ₹2,400 | 19% |
| ₹2,401 to ₹3,600 | 22% |
| Above ₹3,600 | 30% |
- Non-residential (commercial): flat 30% of ARV
- Owner-occupied residential: same ARV slabs, less Section 87 age depreciation (10%–30%) and a 40% owner-occupied rebate
- Vacant land: 0.50% of capital value (50% waiver during permitted construction)
- Early payment rebate: 5% if paid by 30 April
- Late penalty: 2% interest per month after 30 June / 31 December
Who Should Use This Calculator
- Homeowners in AP municipalities planning annual or semi-annual tax payments
- Landlords with rented residential or commercial properties subject to ARV slabs
- Buyers comparing owner-occupied vs rental tax liability before purchase
- NRI owners verifying AP house tax before paying on cdma.ap.gov.in
Who Should Avoid Relying on Estimates Alone
- Properties with pending revision petitions or disputed ARV assessments
- Port trust, hoarding, or special-category assessments outside standard slabs
- Accumulated arrears with government interest waiver schemes — use CDMA portal
Income Tax Implications
AP property tax paid on let-out properties is deductible from gross annual value under Section 23 when computing income from house property. Keep CDMA payment receipts. Self-occupied homes have nil annual value — municipal tax is not separately deductible but reduces your overall housing cost.
How to Pay AP Property Tax Online
- Visit cdma.ap.gov.in → Online Services → Property Tax
- Select district and municipality
- Search by assessment number, door number, or owner name
- Verify demand and pay via UPI, net banking, or card
- Download receipt from Know Your Dues
Andhra Pradesh Property Tax FAQs
Common questions about AP property tax rates, ARV calculation, online payment, and penalties.
How is property tax calculated in Andhra Pradesh?
Andhra Pradesh property tax is levied by Urban Local Bodies (municipal corporations and municipalities) under the AP Municipalities Act. Residential buildings are taxed as a percentage of the Annual Rental Value (ARV) using official slabs: ARV up to ₹600 is exempt, ₹601–₹1,200 at 17%, ₹1,201–₹2,400 at 19%, ₹2,401–₹3,600 at 22%, and above ₹3,600 at 30%. Owner-occupied residential buildings get a Section 87 age depreciation deduction (10%–30% on the building portion) and a 40% owner-occupied rebate before the slab is applied; rented residential is taxed on the full ARV. Non-residential (commercial) properties are taxed at a flat 30% of ARV. Vacant land is taxed at 0.50% of capital value. The ARV is fixed by the municipal commissioner based on zone, plinth area, construction type, age, and usage.
What is Annual Rental Value (ARV) in AP property tax?
Annual Rental Value is the gross annual rent at which a property could reasonably be let, as fixed by the municipal commissioner. It considers the property's zonal location, plinth area in square metres, type of construction (RCC, tiled, etc.), age of the building, and nature of usage (residential or commercial). Your property tax assessment sheet from the ULB shows the monthly rental value per sq.m and the total monthly rental value; multiplying monthly rental value by 12 gives the ARV used for slab calculation. Section 87 of the AP Municipalities Act allows deductions on the building portion of ARV based on age: 10% for buildings up to 25 years, 20% for 25–40 years, and 30% above 40 years.
What are the AP property tax rates for residential properties in 2026?
For residential buildings in Andhra Pradesh, property tax rates on ARV are: exempt up to ₹600 ARV, 17% for ARV ₹601–₹1,200, 19% for ₹1,201–₹2,400, 22% for ₹2,401–₹3,600, and 30% above ₹3,600. These rates apply across AP municipal corporations including Vijayawada, Visakhapatnam, Guntur, Tirupati, and Kakinada. Owner-occupied residential properties use the same ARV slabs but get a Section 87 age depreciation deduction (10%–30% on the building portion) and a 40% owner-occupied rebate before the slab is applied; rented residential is assessed on the full ARV. A 5% rebate is available if the full year's tax is paid by 30 April. Defence personnel residing in gram panchayat areas may qualify for full exemption as announced in 2026.
How do I pay Andhra Pradesh property tax online?
Pay AP property tax online through the Commissioner and Director of Municipal Administration (CDMA) portal at cdma.ap.gov.in. Select Online Services → Property Tax, choose your district and municipality, enter your assessment number, door number, or owner name, verify the demand amount, and pay via net banking, debit card, credit card, or UPI. You can also use the PuraSeva mobile app (Google Play / App Store), Meeseva/APOnline centres, or visit your ULB counter. After payment, download the receipt from the CDMA portal under Know Your Dues. Payment helpdesk email: paymentgateway@cdma.gov.in.
When is AP property tax due and what is the penalty for late payment?
Andhra Pradesh property tax is collected semi-annually in two instalments: the first half-yearly payment is due by 30 June and the second by 31 December each year. If tax is not paid by these deadlines, interest of 2% per month is charged on the outstanding amount. Paying the full annual tax before 30 April qualifies for a 5% rebate. Unauthorised constructions may attract additional penalties beyond the standard interest. The AP government occasionally announces interest waivers on accumulated arrears — check cdma.ap.gov.in for current schemes.
Is property tax deductible from income tax in India?
Yes, municipal property tax paid during the financial year is deductible from rental income when computing income from house property under Sections 23 and 24 of the Income Tax Act. The deduction is available only for let-out or deemed let-out properties and only for taxes actually paid in that year. For self-occupied properties, the annual value is nil, so municipal tax cannot be deducted separately. Retain original AP property tax receipts from cdma.ap.gov.in as proof during ITR filing and assessment proceedings.
What documents are required for AP property tax payment?
Keep your property assessment number (from the ULB assessment notice), door number, previous property tax receipts, sale deed or title deed, Aadhaar and PAN for identity verification, and approved building plan for newly constructed properties. For first-time assessment of a new building, file self-assessment at cdma.ap.gov.in under File Your Self Assessment. Occupancy certificate may be required for recently completed constructions. Nomination details should be updated with the municipality to ensure smooth transfer of records after the owner's demise.
What happens to AP property tax after the owner's death?
After a property owner's death, the legal heirs or nominees must update property records with the municipal corporation through mutation and khata transfer. Property tax liability continues on the property regardless of ownership change until records are updated. If a valid nomination exists on the municipal records, the nominee can approach the ULB with death certificate and succession documents to transfer the assessment. Without nomination, all legal heirs may need to provide succession certificate or probate. Unpaid property tax accumulates with 2% monthly interest and can block khata transfer during property sale.
Who should use the AP property tax calculator and who should avoid it?
Use this calculator if you own residential or commercial property in an AP municipality and want to estimate tax before paying on cdma.ap.gov.in, compare owner-occupied vs rented scenarios, or plan for semi-annual instalments. It benefits homeowners in Vijayawada, Visakhapatnam, Guntur, Nellore, Kurnool, and other ULBs. Avoid relying on it for final payment amounts if your property has special assessments (port trust buildings, hoardings, telecom towers), pending revision petitions, or accumulated arrears with interest waivers. Always verify the official demand on the CDMA portal using your assessment number.
What is vacant land tax in Andhra Pradesh?
Vacant land within municipal corporation limits that is not used exclusively for agriculture is taxed at 0.50% of the capital value (market value fixed by the Registration Department). Land adjacent to a building up to three times the plinth area or 1,000 sq.m (whichever is less) is assessed with the building; excess land is taxed separately as vacant land. The AP Municipal Laws (Second Amendment) Bill 2026 provides a 50% reduction in vacant land tax during permitted construction from building permit issuance until occupancy certificate, project completion, or permit expiry. Unauthorised constructions do not qualify for this waiver.