KMC Property Tax Kolkata 2026: Pay Online with Assessee Number, Unit Area Assessment Calculation, Rebate, Waiver, Receipt and Mutation
Checked against official government sources. General information, not legal or financial advice.
KMC property tax in Kolkata is paid online on the Kolkata Municipal Corporation website (kmcgov.in) under Online Payment → Property Tax, using your assessee number. The tax is worked out under the Unit Area Assessment (UAA) system, based on the block your property is in, its covered area and a set of multiplying factors. If you pay by the rebate date printed on the bill, you get a 5% rebate, plus an extra 1% for paying online.
- Collected by: Kolkata Municipal Corporation (KMC), Assessment-Collection department
- Portal: kmcgov.in → Online Payment → Property Tax
- Key number: the assessee number printed on your bill
- System: Unit Area Assessment, in force since 1 May 2007 and revised from 1 April 2017
- Billing: quarterly bills, with a rebate date about 21 days after the bill is presented
- Rebate: 5% for paying by the rebate date; extra 1% online (capped at ₹200)
- Waivers: graded interest and penalty waivers on old dues since 1 August 2024
In this guide
How to pay KMC property tax online
- Open kmcgov.in and go to Online Payment, then Property Tax.
- Choose the bill type, such as All bill (current periodic demand) or unpaid demands.
- Enter your assessee number, mobile number and email, and submit.
- Check the owner name, property address and the unpaid amount for each quarter.
- Select the amount you want to pay and choose net banking, debit card or credit card.
- Complete the payment and save the e-receipt shown on screen.
You can also pay through the KMC mobile app, or at KMC Assessment-Collection offices and common collection centres. If money is deducted but no receipt appears, do not pay again. Wait a day and use the reprint option, or contact the KMC call centre.
Reprint e-receipt and print unpaid demands
- Reprint e-receipt: on the property tax page, choose Reprint e-receipt, pick the receipt type (current payment, pending dues or waiver), enter the payment date and assessee number.
- Print unpaid demands: use this option to see all pending quarters before you pay.
- KYC: register your mobile number and email through the external user login, so bills and alerts reach you.
- Lost assessee number: check an old bill or receipt, or ask your borough Assessment-Collection office.
Unit Area Assessment: how KMC calculates property tax
Under UAA, KMC’s 141 wards are divided into 293 blocks, grouped into seven categories from A to G. Each category has a base unit area value (BUAV) per square foot. The annual value of your property is then adjusted by multiplicative factors (MF):
Annual value = BUAV × Covered area × Location MF × Usage MF × Age MF × Structure MF × Occupancy MF
The tax is a set percentage of this annual value, which includes the Howrah Bridge tax. Owners file a Self Assessment Form (SAF) to move to UAA. KMC said in April 2025 that about 40% of taxpayers had filed it.
| Factor | How it works (as reported) |
|---|---|
| Block category | A has the highest BUAV and G the lowest; slum areas are usually G |
| Location (road width) | Up to 2.5 m: 0.6; 2.5–3.5 m: 0.8; 3.5–12 m: 1.0; over 12 m: 1.2 |
| Age of building | Up to 20 years: 1.0; 20–50 years: 0.9; over 50 years: 0.8 |
| Usage | Residential use is 1.0; commercial uses carry higher factors |
| Rate of tax | Ranges from 6% for undeveloped bustee to 20% for most properties |
Wards 142 to 144 were added later and are being brought under UAA. KMC has also proposed revising the base unit area values, so check the current values with your borough office before you rely on any estimate.
Rebate dates, quarterly bills and waivers
- Quarterly rebate: pay each quarter’s bill by its rebate date to get a 5% rebate.
- Full-year payment: KMC has reported an extra 5% for paying the whole year’s tax by the first quarter’s rebate date. Check that your bill shows this option.
- Online rebate: an extra 1% (up to ₹200 per payment) for paying online by the rebate date, for owners who opt for e-bills instead of paper bills. This was added after a 2022 amendment to the KMC Act, 1980.
- Late payment: interest and penalty are added to unpaid quarters.
Since 1 August 2024, waivers on old dues depend on how long you have been in default. The mayor decides each waiver application.
| Default period | Interest waiver | Penalty waiver |
|---|---|---|
| Less than 2 years | 50% | 99% |
| 2–5 years | 45% | Check with KMC (reports differ) |
| 5–10 years | 40% | 50% |
| More than 10 years | 35% | 25% |
Latest updates in 2025–2026
- FY 2026–27 bills: KMC began issuing bills in early May 2026 under the UAA system, with rebates for timely payment.
- UAA switch: KMC is holding camps and home visits to help owners file the SAF. The mayor has said nobody will be forced to switch or fined for not switching.
- Valuation review: a proposal to reconstitute the Municipal Valuation Committee to revise base values for wards 1 to 141 was reported in 2025.
Mutation: changing the name in KMC records
After you buy, inherit or receive a property as a gift, apply for mutation so that the tax account moves to your name. You can apply at your borough Assessment-Collection office or online through the KMC portal. Keep these ready:
- Registered sale deed, gift deed, will with probate or succession certificate
- Latest paid tax bill with the assessee number
- ID proof such as Aadhaar or PAN
- Self Assessment Form, and a self-declaration where KMC asks for one
Clear all pending dues first. Mutation in KMC records is for tax purposes only; it does not prove title or regularise unauthorised construction. In wards 101 to 144, land records with the state land department are separate. Check them on Banglarbhumi, and see our guide on property mutation.
Before you buy a flat in Kolkata
- Ask the seller for the latest paid KMC bill and print the unpaid demands for that assessee number.
- Match the owner name, premises number and area on the bill with the sale deed.
- Check if the property has moved to UAA, as the tax can change after the switch.
- Apply for mutation soon after registration so bills come in your name.
Read more: Kolkata real estate guide, stamp duty and registration charges, property tax in India, BMC property tax, Chennai property tax and AMC property tax.
Frequently asked questions
How do I pay KMC property tax online?
Go to kmcgov.in, choose Online Payment and then Property Tax, enter your assessee number, mobile number and email, check the dues and pay. Save the e-receipt.
What is the KMC assessee number?
It is the number that identifies your property in KMC tax records. It is printed on your tax bill and receipts.
How do I download an old KMC tax receipt?
Use the Reprint e-receipt option on the KMC property tax page. Choose the receipt type and enter the payment date and assessee number.
What is the rebate on KMC property tax?
A 5% rebate if you pay a quarter’s bill by the rebate date on the bill. Paying online with e-billing gives an extra 1%, capped at ₹200.
What is the Unit Area Assessment system?
It is KMC’s method of valuing property by block category, covered area and factors for location, use, age, structure and occupancy. The tax is a set percentage of that value.
Is there a waiver on old KMC property tax dues?
Yes. Since 1 August 2024, interest and penalty waivers depend on how long the tax is unpaid. Shorter defaults get bigger waivers.
How do I change the owner name in KMC records?
Apply for mutation at your borough Assessment-Collection office or online, with the sale or transfer deed, latest tax bill and ID proof. Clear dues first.
Property tax rules, rates, rebates and waivers are set by the Kolkata Municipal Corporation and the Government of West Bengal and can change. Check your current bill on kmcgov.in or at your borough office before you pay. This guide is general information, not legal or tax advice. Sources: Kolkata Municipal Corporation portal (property tax services, UAA self assessment); Kolkata Municipal Corporation (Amendment) Act, 2022; 2024–2026 reports on KMC rebates, the graded waiver scheme, UAA adoption and FY 2026–27 bills.
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