BBMP Property Tax Calculator (Bangalore)

BBMP property tax is a municipal tax levied by the Bruhat Bengaluru Mahanagara Palike (BBMP) on all properties within BBMP limits in Bangalore. It funds road maintenance, street lighting, garbage collection, water supply, sewage, and other civic infrastructure.

Every property owner in Bangalore must pay BBMP property tax annually. The tax is calculated using the Unit Area Value (UAV) system, which considers location (zone), built-up area, property type, building age, and occupancy (owner-occupied or tenanted).

Late payment can result in penalties and interest. Tax is due every financial year (April–March). Paying within the rebate window (typically before the due date) gives you a 5% rebate.

BBMP property tax also serves as proof of ownership and is often required for property transactions, loans, and khata transfers. Keeping payments up to date ensures smooth transactions and a clean record.

BBMP property tax uses the Unit Area Value (UAV) method. The formula is Property Tax (K) = (G − I) × 20% + Cess (24%), where G is Gross Unit Area Value and I is the depreciation deduction.

First, determine Monthly Unit Area Value (MUAV): built-up area × UAV rate per sq ft per month. The UAV rate depends on zone (A–F), property category, and occupancy (owner-occupied or tenanted). Add 50% of the UAV rate × parking area for covered or stilt parking.

Next, Taxable Annual Value (TAV) = MUAV × 10 months (2 months allowed for repairs). Older buildings get a depreciation discount per BBMP's Annexure III, up to 70% for buildings over 60 years.

Apply the tax rate: 20% for residential, 25% for non-residential. Add cess at 24% of property tax (Health 15%, Library 6%, Beggary 3%). Gross payable = property tax + cess. If you pay within the rebate window, deduct 5% to get net payable.

The BBMP property tax formula uses the Unit Area Value (UAV) system and breaks into a few components.

G = Gross Unit Area Value = (A + B + C): A = let-out area × rate × 10 months, B = self-occupied area × rate × 10 months, C = parking area × 50% of rate × 10 months.

I = G × D/100: D is the depreciation % by building age. Rates are in BBMP's Annexure III (Depreciation table) and increase with age.

Property Tax = (G − I) × Tax Rate (20% residential, 25% non-residential). Cess = Property Tax × 24% (Health 15%, Library 6%, Beggary 3%). Net Payable = Gross Payable − (Gross Payable × 5%) if you pay within the rebate window.

BBMP property tax zones (A–F) set the UAV rates by location. Zone A has the highest rates, Zone F the lowest. The zoning reflects commercial value, infrastructure, and proximity to business districts.

Zone A covers prime central areas; residential UAV is ₹2.50/sq ft/month (owner-occupied) and ₹5.00 (tenanted). Zone B: ₹2.00 and ₹4.00. Zone C: ₹1.80 and ₹3.60. Zone D: ₹1.60 and ₹3.20. Zone E: ₹1.20 and ₹2.40. Zone F: ₹1.00 and ₹2.00. Commercial rates are higher (see Slabs table).

Your zone drives your UAV and thus your tax. Find it on your last property tax receipt, the BBMP portal (PID or SAS number), or your BBMP ward office.

BBMP property tax slabs depend on zone, property type, and occupancy. Tenanted rates are typically double owner-occupied. Rates below are ₹/sq ft/month; multiply by built-up area × 10 months for annual taxable value. Source: Annexure I (Residential), Annexure II (Non-residential) on bbmptax.karnataka.gov.in.

Prime locations and commercial properties pay more; peripheral and residential pay less. Verify your zone and category on the official BBMP tax calculator or Sample Property Tax Calculation (PDF).

Visit the BBMP property tax portal, go to Property Tax, and click SAS Property Tax Payment. Choose PID or 2008–2015 Block Renewal Number, enter your 10-digit application number and first 3 characters of the owner name, then Retrieve.

Verify the property details. If correct, click Proceed (Form IV); for changes you go to Form V. Pay online or generate a Challan for payment at banks (Axis, ICICI, Canara, HDFC), Bangalore One centres, or ARO offices.

Save or download the e-receipt. It can take up to 24 hours to appear on the BBMP portal. Keep it for loans, khata transfer, and income tax.

BBMP property tax is due every year. The financial year is April–March; e.g. FY 2024–25 is typically due by 30 June 2025. Check the official BBMP portal for the exact date each year.

Paying before the due date gives a 5% rebate. You can pay in two instalments, but then no rebate. Late payment attracts penal interest (commonly 2% per month). Timely payment keeps records clear for khata transfer, loans, and sale.

Your PID (Property Identification Number) or application number is needed to pay and use online services. Go to the BBMP website, open GIS-based new PID → Know your PID, enter your older application number if you have one, then Search. Save or download the result.

For corrections or if you have no old number, visit your BBMP ward office. You can also get the PID from a previous property tax receipt, khata, or SAS documents. Without it you cannot pay online or use the BBMP tax calculator.

After paying, download and store the e-receipt. On the BBMP portal, go to Download → Receipt print, select assessment year, enter your 10-digit application number, then Submit. The receipt downloads as PDF; it can take up to 24 hours to appear.

Keep the receipt for income tax (income from house property), khata transfer, loan applications, and property sale. If you pay via Challan at a bank, retain the acknowledgment and ensure it is linked to your PID.

First-time payment uses the same process as existing payers. Visit the BBMP portal. Use Form III if you have no PID or khata; otherwise follow SAS Property Tax Payment once you have an application number. Read the instructions on the site first.

Tax depends on zone, built-up area, and category—use this calculator to estimate. Confirm your zone (BBMP ward or previous occupant's records). Keep sale deed, khata (if any), and occupancy details ready.

BBMP gives a 5% rebate when you pay within the rebate window (usually before the due date). It is not available if you pay in instalments.

Paying on time avoids penal interest and keeps records clean. Property tax paid is deductible from income from house property when you have rental income—keep receipts for ITR. Up-to-date receipts also help with khata transfer, home loans, and property sale.

Built-up area is the total covered area from plinth up—including basement, mezzanine, balconies, garage, pool footprint, and fuel tanks. Carpet area is usable floor area excluding walls. BBMP uses built-up area for UAV-based tax, not carpet area.

In the calculator, enter built-up area in sq ft as per your sale deed or BBMP records. Covered or stilt parking is usually 50% of UAV; add it separately if applicable. Wrong area changes the estimate.

BBMP uses different forms for payment and updates. Form I: properties with PID. Form II: khata only (no PID). Form III: no PID or khata—often first-time assessment.

Form IV: details unchanged; pay current year's tax. Form V: any change (built-up area, usage, under-construction → constructed). Form VI: pay service charges when the property is exempt from property tax. Use the correct form on the BBMP portal to avoid rejections.

For payment issues or other grievances, go to the BBMP website, open Grievances → Check status or Raise complaint. Enter your ticket number and Retrieve to see status. To lodge a complaint, fill the form (e.g. wrong zone, UAV, or arrears).

Resolving grievances early ensures correct demand and avoids penalties. Keep your PID, receipts, and BBMP correspondence for reference.

For payment and record-keeping, keep handy: PID or SAS application number, a previous property tax receipt, and khata details if available. You need the application number to pay online or use the BBMP calculator.

Ownership proof (sale deed, title deed), encumbrance when relevant, and latest utility or occupancy proof help when filling Form III/Form V or resolving grievances. For income tax and khata transfer, retain the payment receipt PDF and keep yearly receipts. Have email and phone ready for OTP and e-receipt delivery.