BMC Property Tax Mumbai 2026: Pay Online, Download Bill and Receipt, Capital Value Calculation, 500 sq ft Exemption and Latest Changes

Posted by Akhilesh Upadhyay on 07/11/2026

Tax & Finance

Akhilesh UpadhyayUpdated 7 Nov 2026 · 7 min read

Checked against official government sources. General information, not legal or financial advice.

BMC property tax in Mumbai is paid online on the MCGM property tax portal (ptaxportal.mcgm.gov.in) using your property account number, or at a ward office. The Brihanmumbai Municipal Corporation (BMC, also called MCGM) works out the tax on the capital value of your property, which is linked to the ready reckoner rate. Homes of up to 500 sq ft carpet area are exempt.

BMC property tax at a glance

Portal: ptaxportal.mcgm.gov.in (MCGM Citizen Portal)
Login: property account number, captcha and OTP
System: capital value system, in force since 1 April 2010
Billing: half-yearly bills, usually with about three months to pay
Exemption: residential homes up to 500 sq ft carpet area
Late payment: penalty of 2% per month on unpaid tax
2026 change: new state law re-enacted the capital value rules from 2010

In this guide

How to pay BMC property tax online
Check dues, download bills and receipts
Capital value system: how BMC calculates property tax
Exemption for homes up to 500 sq ft
Due dates, penalties and rebates
Latest changes in 2025–2026
Name change and mutation in BMC records
Before you buy a flat in Mumbai
Frequently asked questions

How to pay BMC property tax online

Open ptaxportal.mcgm.gov.in, or reach it from portal.mcgm.gov.in under the property tax service.
Enter your property account number and the captcha.
Enter the OTP sent to the mobile number or email linked to the account.
Check the property details and the outstanding amount.
Enter the amount, accept the disclaimer and choose a payment gateway.
Pay by net banking, debit card or credit card, or any other mode offered.
Save or print the receipt, then check that the balance has gone down.

If the OTP does not arrive, wait a few minutes and retry. If money is deducted but no receipt appears, do not pay twice; contact the ward office with the transaction ID.

Check dues, download bills and receipts

Check dues: after login, the dashboard shows the current bill, arrears and any penalty.
Download the bill: open the bill section after login to view, download or print it.
Receipts: a receipt is generated after each online payment. For an old one, check the payment history or ask the ward’s Assessment and Collection office.
Account number: it is printed on old bills and receipts. The portal also lets you search by ward, owner name and address.
KYC: keep your mobile number and email updated on the portal.

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Capital value system: how BMC calculates property tax

Since 1 April 2010, Mumbai has taxed property on its capital value (CV) instead of rent. The rules set the CV of a building as:

CV = Base value × Area × User category × Nature of building × Age factor × Floor factor

The base value comes from the state’s Annual Statement of Rates (the ready reckoner rate for Mumbai). The 2010 rules used built-up area; the 2015 rules use carpet area. The tax is the CV multiplied by the rates BMC fixes for each part of the bill, such as general tax, water tax and sewerage tax. CV is meant to be revised every five years.

Factor	Examples of weights in the MCGM rules
User category	Flat 1.00; bungalow, penthouse or row house 1.25; enclosed garage 0.25
Nature of building	Luxurious RCC 1.20; other RCC 1.00; pacca 0.70; kutcha 0.30
Age of building	0–5 years 1.00, falling in steps to 0.70 after 50 years
Floor (RCC with lift)	Up to 4th floor 1.00; 5th–10th 1.05; 11th–20th 1.10; up to 1.35 above

Exemption for homes up to 500 sq ft

After a state ordinance in February 2022, residential homes of up to 500 sq ft carpet area within BMC limits pay no property tax. It does not cover shops or offices. BMC has been drafting a policy to charge water and sewerage separately for these homes, so check your bill.

In early 2026 the BMC general body passed a proposal to raise the limit to 700 sq ft. It still needs approval from the BMC administration and the state Urban Development Department, so the 500 sq ft limit applies today.

Due dates, penalties and rebates

Due date: bills are issued for each half of the financial year, with about three months to pay. The last date is printed on your bill.
Extensions: for the first half of 2025–26, revised bills arrived late and the deadline moved to 1 November or 1 December 2025, by ward.
Penalty: 2% per month on unpaid tax (about 24% a year). BMC has proposed 1% per month, but this needs state approval.
Recovery: BMC can attach and finally auction the property of large defaulters.
Rebates: there is no general early-payment discount; any concession is shown on the bill.

Latest changes in 2025–2026

Higher bills in 2025–26: ready reckoner rates were revised on 31 March 2025. BMC said tax rates did not change, but bills rose by about 15.89% on average. Some bills were called provisional and may be adjusted later.
Ready reckoner frozen for 2026–27: the state kept rates unchanged from 1 April 2026.
New CV law: courts (Bombay High Court in 2019, Supreme Court in 2022) had struck down parts of the CV rules. A Maharashtra Act published on 15 April 2026 re-enacts the 2010 and 2015 rules from 1 April 2010 and validates tax already collected. Excess payments are adjusted against future bills, and owners can still question an assessment.

Name change and mutation in BMC records

After you buy, inherit or receive a property as a gift, apply to move the tax account into your name at the Assessment and Collection department of your ward office, or online through the portal’s citizen login where available. Keep these ready:

Sale deed, gift deed, probated will or succession papers
ID proof such as Aadhaar or PAN
Latest paid tax bill or receipt
Society no-objection letter, if asked for

Clear all dues first, pay the fee shown and keep the acknowledgement number. See our guide on property mutation.

Before you buy a flat in Mumbai

Ask for the latest paid tax bill and check for arrears or penalty.
Match the owner name, address and area on the bill with the sale deed.
For a home near 500 sq ft, check the carpet area to see if the exemption applies.
Apply for the name change soon after registration.

Property tax in other cities: property tax in India, MCD property tax, BBMP property tax, GHMC property tax and PMC property tax.

Frequently asked questions

How do I pay BMC property tax online?

On ptaxportal.mcgm.gov.in, enter your property account number and captcha, log in with the OTP, check the dues and pay online. Save the receipt.

How do I download my BMC property tax bill?

Where do I find my BMC property account number?

On any old bill or receipt. You can also search on the portal by ward, owner name and address.

Are flats up to 500 sq ft exempt from property tax in Mumbai?

Yes. Residential homes of up to 500 sq ft carpet area are exempt since 2022. A proposal to raise the limit to 700 sq ft awaits approval.

How is BMC property tax calculated?

The ready reckoner base value is multiplied by the area and weights for use, building type, age and floor to get the capital value. The tax is a set rate of that value.

What is the penalty for late payment?

2% per month on unpaid tax after the due date. A proposal to cut it to 1% needs state approval.

Why did my BMC tax bill go up in 2025?

Ready reckoner rates were revised on 31 March 2025, raising capital values. BMC said bills rose about 15.89% on average while tax rates stayed the same.

How do I change the name on my BMC tax bill?

Apply at your ward’s Assessment and Collection department, or online through the citizen login, with the transfer document, ID proof and latest tax receipt.

Property tax rules, rates, deadlines and penalties are set by the Brihanmumbai Municipal Corporation and the Government of Maharashtra and can change. Check your current bill on ptaxportal.mcgm.gov.in or at your ward office before you pay. This guide is general information, not legal or tax advice. Sources: MCGM Citizen Property Tax Portal; MCGM Rules for fixing capital value of lands and buildings; Mumbai Municipal Corporation (Amendment, Re-enactment of Capital Value Rules with retrospective effect and Validation) Act, 2026; Inspector General of Registration, Maharashtra (ready reckoner 2026–27); 2025–2026 reports on BMC property tax bills, deadlines and penalties.

About the author

Akhilesh Upadhyay Founder, Housepartner.in

Akhilesh Upadhyay is the founder of Housepartner.in, an India-wide property portal. He has worked in Indian real estate since 2013, across residential and commercial property, plots and development-authority schemes. He writes and reviews Housepartner's buyer guides on RERA, land records, stamp duty and property documents.

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