Bangalore Property Tax

Individuals who own a property in Bengaluru must pay the property tax every year to the Bruhat Bengaluru Mahanagara Palike (BBMP). The tax is used to fund the maintenance of public parks, drainages, roads, and other infrastructure in the state.

Property tax must be paid on an annual basis and the Unit Area Volume (UAV) system is used by BBMP to calculate property tax. The location of the property along with the nature of its usage and the anticipated returns from it will determine its UAV.

Property taxes are considered to be one of the most vital sources of revenue for the Government. The property tax collected by corporation and municipalities across the country is used to render various amenities to the residents. Property tax is imposed by the State Government on the owners of a property on a year-on-year basis.

BBMP Property Tax Payment

BBMP property tax payment must be done every year. The tax period commences in April and ends in March of the following year. For instance, if you have property tax due for FY 2024-25, you must ensure that it can be filed before 31st March 2025.

Owners of properties in Bengaluru are liable to pay property tax to the Bengaluru Municipality body called Bruhat Bengaluru Mahanagara Palike (BBMP) every year. The municipal body utilises these funds to provide civic facilities in Bengaluru. The BBMP follows the Unit Area Value (UAV) system for calculating the amount of property tax. The UAV is based on expected returns from the property, depending upon its location and the nature of the usage of the property.

The computation of property tax is done based on the per sq. ft. per month (UNIT) that is fixed based on the location of the property (AREA) and multiplied by the current property tax rate (VALUE). The jurisdiction of the BBMP is divided into six value zones based on the guidance value published by the Department of Stamps and Registration. The property tax rate will differ according to the zone in which the property is located.

Property Tax Rate in Bangalore

Zone	Tenanted (per sq. ft.)	Self-occupied (per sq. ft.)
A	Rs.5	Rs.2.50
B	Rs.4	Rs.2
C	Rs.3.60	Rs.1.80
D	Rs.3.20	Rs.1.60
E	Rs.2.40	Rs.1.20
F	Rs.2	Rs.1

How to Pay BBMP Property Tax Online?

Step 1: Visit the BBMP property tax portal at https://bbmptax.karnataka.gov.in/

Step 2: Enter the Application Number, PID Number, or Renewal Application Number and Owner Name.

Step 3: Click on ‘Retrieve’. Details of the owner will be displayed on the next page.

Step 4: Hit ‘Proceed‘ in case the details displayed on the screen are correct and require no changes. Doing so will redirect you to fill Form IV.

Step 5: In case any changes need to be made to the property, like property usage, occupancy, or built-up area, click on the box on the screen and hit ‘Proceed‘. Doing so will take you to fill Form 5

Step 6: Make sure that the information that has been pre-filled is accurate. You can then proceed to make the tax payment which can be done either in instalments or in full either through a challan or online.

Step 7: In case you select the online payment option, you will be redirected to the payment page where you will have to select the mode of payment, viz. debit card /credit card or net banking.

Step 8: After you have successfully made the payment, the system will generate a receipt number which can be viewed, printed or downloaded after 24 hours.

Computation of Property Tax

Property tax (K) = (G – I)*20% + Cess (24% of property tax)

Where
G = Gross unit area value arrived by X+Y+Z and I = G*H/100
X = Tenanted area of property x Per sq. ft. rate of property x 10 months
Y = Self-occupied area of property x Per sq. ft. rate of property x 10 months
Z = Vehicle parking area x Per sq. ft. rate of vehicle parking area x 10 months
H = Percentage of depreciation rate, which depends upon the age of the property

Hence, property tax is equal to 20% of the total area of the property (tenanted, self-occupied, and vehicle parking area) multiplied by per sq. ft. rate fixed by BBMP for each kind of usage of property for 10 months reduced by depreciation allowed by BBMP plus 24% cess on property tax.

BMP Property Tax Forms

BBMP Property Tax Forms

Description

Form I

Must be used when the owner of the property has the Property Identification Number (PID), which is a distinctive ID assigned to every property. It contains important details regarding the street, ward as well as the plot on which the property rests.

Form II

Must be used when the property owner does not have the Property Identification Number but has a khatha number instead. This number is basically the number of a khatha certificate which is issued for every property. The certificate has all the information regarding the property.

Form III

Must be used when the owner has neither the Property Identification Number nor the khatha number.

Form IV

It is a white form that must be used in case there are no changes or alterations in the property details.

Form V

It is a blue form and it must be used in case there are changes or alterations made to the property. For instance, if a new floor has been added to the house, or the property has been demolished and changed to ‘non-residential’ from ‘residential’.

Form VI

Must be used when the property under assessment is exempt from property tax.

FAQs

Is there any limit for the amount to be claimed as property tax?

No, there is no limit as to the amount of property tax to be claimed as a deduction.

Can I claim the property tax paid on the self-occupied property?

No, the property tax paid on the self-occupied property cannot be claimed as a deduction from house property income.

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