KMC Property Tax in Kolkata 2025 – How to Pay Online, Calculate & Get Rebates
- Knewspaper
- May 9
- 4 min read
If you own property in Kolkata, understanding the Kolkata Municipal Corporation (KMC) Property Tax is crucial. Property taxes are not just a legal obligation; they are vital for maintaining and improving the city’s infrastructure and civic services. Whether you're a homeowner, real estate investor, or commercial property holder, this guide will provide detailed insights into what KMC Property Tax is, how it is calculated, how to pay it online and offline, rebates available, and important updates for 2025.

What is KMC Property Tax?
KMC Property Tax is a local tax imposed by the Kolkata Municipal Corporation on properties located within the city’s municipal limits. This tax is levied annually and is the primary source of revenue for KMC to fund public services and development works such as:
Road maintenance
Street lighting
Garbage collection
Sewage treatment
Water supply
Fire services
Upkeep of parks and public spaces
Paying your KMC Property Tax ensures smoother delivery of civic amenities, improved urban infrastructure, and better city planning.
Who Has to Pay KMC Property Tax?
If you own residential, commercial, or vacant land within KMC jurisdiction, you are liable to pay property tax. This includes:
Independent homeowners
Apartment owners
Commercial property holders
Builders and real estate developers
Corporate offices and retail units
How is KMC Property Tax Calculated?
KMC uses the Unit Area Assessment (UAA) system to determine property taxes, replacing the older Annual Rental Value (ARV) system.
Components of the UAA System:
Base Unit Area Value (BUAV):
Fixed by KMC based on your locality or ward.
Higher for posh localities, lower for developing areas.
Kolkata is divided into categories A to G, where ‘A’ indicates premium areas like Ballygunge and Alipore, and ‘G’ includes less developed or peri-urban areas.
Property Type:
Residential, Commercial, Industrial, or Institutional use.
Occupancy Type:
Self-occupied or rented.
Building Structure:
Pucca (permanent) or Katcha (temporary).
Building Age:
Older buildings often get some concessions.
Covered Area:
Total built-up area including floors.
Formula:
Annual Value (AV) = BUAV × Covered Area × Multiplicative Factors (based on use, age, type, and occupancy)
Property Tax = Annual Value × Tax Rate
This approach allows for greater transparency and fairness, as properties are taxed based on their actual usage and value contribution.
When to Pay KMC Property Tax?
KMC issues periodic bills every financial year, typically divided quarterly. The tax must be paid by the end of each quarter to avoid penalties or loss of rebate.
How to Pay KMC Property Tax Online (Step-by-Step Guide)
The Kolkata Municipal Corporation offers a user-friendly online portal for property tax payments.
Step-by-Step Process:
Visit the Official KMC Website➤ www.kmcgov.in
Navigate to ‘Online Services’➤ Select "Make Online Payment" > Choose "Property Tax"
Enter Your Assessee Number➤ This is your unique property identification number (also found on your earlier bills)
View Tax Details➤ Check due amount, payment history, and download receipts
Proceed to Payment➤ Pay via Net Banking, Credit/Debit Card, UPI, or Wallets
Download E-Receipt➤ Always save the acknowledgment for your records
Offline Payment Options
Prefer traditional methods? You can pay KMC property tax offline by visiting:
Nearest KMC Assessment Collection Office
Authorized Bank Branches
Citizen Service Centres (CSC)
Ensure you carry your previous tax bill or Assessee number. Payments can be made via cash, cheque, or demand draft.
How to Find Your Assessee Number Online
If you’ve misplaced your Assessee Number, you can retrieve it through:
Visit: KMC Assessee Information Search
Select your ward number
Enter property address or owner name
Click ‘Search’ to find your details
Understanding KMC Property Tax Bills
There are different types of bills you may receive:
Periodic Demand (PD) Bill – Regular annual tax
Fresh/Supplementary (F/S) Bill – Raised due to reassessment or modifications
Letter of Intimation (LOI) – Sent for unpaid dues or assessment-related updates
You can check and pay any of these online using your Assessee Number.
KMC Property Tax Rebates & Waiver Schemes
To promote timely payments and reduce defaulters, KMC offers various benefits:
Early Payment Rebate:
Pay before the due date to receive up to 5% rebate
Online Payment Rebate:
Get an additional 1% discount (max ₹200) for using digital payment modes
Penalty and Interest Waiver:
For taxpayers with outstanding dues:
Duration of Dues | Penalty Waiver | Interest Waiver |
Less than 2 years | 99% | 50% |
2–5 years | 75% | 45% |
5–10 years | 50% | 40% |
Over 10 years | 25% | 35% |
KMC periodically announces such amnesty schemes. Stay updated through KMC’s portal and official notifications.
KMC Mobile App & WhatsApp Services
Kolkata Municipal Corporation has introduced digital tools to streamline citizen services:
KMC Mobile App:
Available on Android & iOS
Features: Online payments, application tracking, grievance redressal
WhatsApp Helpdesk:
Coming soon in 2025: WhatsApp chatbot (e.g., 8335988888)
Use it for bill queries, payment alerts, and submission of tax documents
Common Issues and How to Resolve Them
1. Wrong Assessment of Property Size
Solution: Apply for reassessment through the KMC online portal or visit the local office with proof.
2. Incorrect Property Use Type
Solution: Submit correction request with supporting documents such as trade license or utility bills.
3. Payment Failure Online
Solution: Wait 24 hours and retry. If issue persists, email your complaint with transaction ID to kmc@vsnl.net
4. Bill Not Available Online
Solution: Visit your local ward office or call the helpdesk for manual retrieval.
Why It’s Important to Pay KMC Property Tax
Paying your property tax on time ensures:
Legal ownership and occupancy rights
Avoidance of penalties and late fees
Eligibility for civic services and government schemes
Clearance certificate for property resale or transfer
Peace of mind
KMC Contact Information
Address: Kolkata Municipal Corporation, 5 S.N. Banerjee Road, Kolkata - 700013
Official Website: www.kmcgov.in
Toll-Free Helpline: 1800-345-3375
Email: kmc@vsnl.net
Final Thoughts
Understanding KMC Property Tax is not just about fulfilling a civic duty—it's about protecting your property’s legal and financial standing. With transparent systems like the Unit Area Assessment method, online payments, and rebates, Kolkata has made it easier than ever for property owners to stay compliant.
As we move into 2025, property taxation is expected to get more digitized, secure, and user-friendly. Make sure you keep up with your property tax responsibilities to avoid legal hassles and contribute to a better Kolkata.