Patna Property Tax 2026: Pay Holding Tax Online, Rebate and Mutation

Posted by Housepartner Editorial Team on 09/11/2026

Tax & Finance

Housepartner Editorial TeamUpdated 9 Nov 2026 · 7 min read

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

Patna property tax (also called holding tax) is paid to the Patna Municipal Corporation (PMC) online on pmcptax.bihar.gov.in, through the PMC website pmc.bihar.gov.in, or at PMC tax counters. The tax is 9% of the annual rental value (ARV) of your property, which depends on the carpet area, the road the property faces and the type of building. Pay the full year’s tax by 30 June for a 5% rebate.

Patna property tax at a glance

Levied by: Patna Municipal Corporation, under the Bihar Municipal Act, 2007 and the Bihar Municipal Property Tax Rules, 2013
Pay online: pmcptax.bihar.gov.in (search your property and pay)
Self-assessment: pmc.bihar.gov.in/newptax/mobile.aspx
Tax rate: 9% of annual rental value
Rebate: 5% for paying the full year’s tax by 30 June
Late payment: 1.5% per month on dues from 1 October
2026 change: rental values raised by 15%, as reported in June 2026

In this guide

How to pay Patna property tax online
How PMC calculates holding tax
Latest changes in 2025–2026
Rebate, due dates and penalties
Self-assessment for a new property
Online mutation (name change) in PMC records
Before you buy a property in Patna
Frequently asked questions

How to pay Patna property tax online

Open pmc.bihar.gov.in and click the property tax payment link, or go straight to pmcptax.bihar.gov.in.
Search your property using the details asked for, such as the holding number or property ID printed on your old receipt.
Open the demand details and check the owner name, address, current tax and any arrears.
Pay by net banking, card or UPI.
Download and save the receipt, and keep the transaction ID.

You can also pay at PMC headquarters (Maurya Lok) and zonal tax counters, or to door-to-door tax collectors who carry demand notices. Solid waste management (SWM) user charges are collected along with property tax. For help, call the PMC control room toll-free number 155304 or use the PMC WhatsApp chatbot (9264447449).

How PMC calculates holding tax

PMC’s assessment page sets out the method used under the 2013 rules:

Carpet area = built-up area × 70% for residential, or × 80% for commercial property.
Annual rental value (ARV) = carpet area × ARV factor × occupancy factor.
Property tax = ARV × 9%.

The ARV factor is a rate per sq ft that depends on three things: the type of road (principal main road, main road or other road), the type of building (pucca with RCC roof, corrugated or cement sheet roof, or others) and the use (residential or commercial). The occupancy factor is 1 for a self-occupied property and 1.5 for a property given on rent.

Item	Rule on PMC’s assessment page
Tax rate	9% of ARV (since 2013–14; before that 9% was split into property, latrine, water, education and health taxes)
Occupancy	Self-occupied 1; tenant-occupied 1.5
Vacant land factor (per sq ft)	Principal main road 0.46; main road 0.37; other road 0.28
Government buildings	Service charge of 75% of the property tax, instead of property tax

In December 2025 PMC was reported to have reclassified many city roads. Roads wider than 40 feet count as principal main roads and roads of 20–40 feet as main roads. A property on an upgraded road can pay more, so check the road type on your demand.

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Latest changes in 2025–2026

15% higher rental values: local reports in June 2026 said the Bihar Urban Development and Housing Department approved a 15% rise in annual rental values within PMC limits (letter dated 22 June 2026). It was described as the first revision since 1995. A home that paid ₹1,000 a year would now pay about ₹1,150. Check your 2026–27 demand for the exact figure.
Waiver scheme ended: the state’s Municipal Property Tax Incentive, Interest and Penalty Waiver Scheme 2025 let defaulters clear old dues without interest or penalty until 31 March 2026.
Survey of untaxed properties: PMC is matching electricity connections with tax records to find properties that are not yet assessed.

Rebate, due dates and penalties

April to June: pay the full year’s tax in one go by 30 June for a 5% rebate.
July to September: no rebate, but no penalty.
From 1 October: interest of 1.5% per month on unpaid tax.
New property not assessed within 30 days: penalty of ₹2,000 for residential and ₹5,000 for non-residential property, as reported for 2026–27.
Hidden construction or change of use: PMC can charge the tax difference plus a penalty of up to 100% of that difference.

Self-assessment for a new property

Owners must self-assess a new property within 30 days, and reassess after new construction or a change of use.

Open the self-assessment link on pmc.bihar.gov.in and log in with your mobile number.
Enter the owner name, address, built-up area, building type, use and road type.
Upload Aadhaar or voter ID, the registered sale deed, an electricity bill and a geo-tagged photo of the property.
Submit to get a SAS number. You can pay tax with it right away.
A revenue official visits the property and then issues the PID (property ID).

Online mutation (name change) in PMC records

PMC started online mutation in December 2023. Apply on the mutation link on pmc.bihar.gov.in and pay the fee online. You get SMS updates. If nobody objects, mutation is done within about 35 days; if there is an objection, a hearing is held and the case is closed within about 75 days. You can then download the mutation order.

Fee (as announced in December 2023)	Amount
Application fee	₹100
Transfer fee, up to 1,000 sq ft	₹500
Transfer fee, above 1,000 sq ft	₹1 per sq ft
Late fee (sale deeds)	₹10 per day, up to ₹2,500

Keep the registered sale deed, ID proof and the latest tax receipt ready. Land records are kept separately by the revenue department; see Bihar Bhumi and our guide on dakhil kharij.

Before you buy a property in Patna

Search the holding on pmcptax.bihar.gov.in and check for arrears.
Match the owner name, area and road type on the demand with the sale deed.
Ask for the latest receipt, then apply for mutation soon after registration.

Frequently asked questions

How do I pay Patna property tax online?

Go to pmcptax.bihar.gov.in (or the payment link on pmc.bihar.gov.in), search your property, check the demand, pay by net banking, card or UPI and save the receipt.

How is holding tax calculated in Patna?

Carpet area (70% of built-up area for homes) is multiplied by an ARV factor based on road type, building type and use, and by an occupancy factor. The tax is 9% of that annual rental value.

What is the last date for the 5% rebate?

30 June. You must pay the full year’s tax in one go during April to June.

What is the penalty for late payment in Patna?

Interest of 1.5% per month on unpaid tax from 1 October.

Has Patna property tax gone up in 2026?

Local reports in June 2026 said rental values were raised by 15% after state approval. Check your 2026–27 demand on the portal.

What is a SAS number and a PID?

A SAS number is issued when you file a self-assessment. The PID (property ID) is issued after a PMC official checks the property.

How do I change the name on my Patna holding?

Apply for mutation online on pmc.bihar.gov.in with the sale deed and ID proof, and pay the fee. Without objections it takes about 35 days.

Property tax rules, rental values, rebates and penalties are set by the Patna Municipal Corporation and the Government of Bihar and can change. Check your current demand on pmcptax.bihar.gov.in or at a PMC counter before you pay. This guide is general information, not legal or tax advice. Sources: Patna Municipal Corporation website and property tax assessment page; Bihar Municipal Act, 2007; Bihar Municipal Property Tax (Assessment, Collection and Recovery) Rules, 2013; 2023–2026 reports on PMC mutation, rebates, road reclassification, the 2026 rental value revision and the 2025 waiver scheme.

About the author

Housepartner Editorial Team Housepartner.in

The Housepartner Editorial Team writes and reviews Housepartner's buyer guides on RERA, land records, stamp duty and property documents, using official government sources. The team has worked in Indian real estate since 2013.

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