Introduction to Bruhat Bengaluru Mahanagara Palike (BBMP) Property Tax

BBMP Property Tax is the charge that property owners in Bengaluru are obliged to pay each year. Even when the property in question is vacant, its owners must pay a tax on it annually.

BBMP Bangalore uses the Unit Area Volume System (UAV) to compute the property tax amount. Note that factors like the property's location, its purpose, and revenue-generating from it tend to influence the UAV.

Property tax is the amount of money that property owners pay to their respective municipalities or local government bodies, which is decided by the State Government. The municipal corporation of an area is in charge of assessing and imposing taxes either annually or semi-annually. For instance, if you are a Bengaluru resident and own a property in the city, you can pay BBMP property tax every fiscal year.

Typically, the tax liability is computed based on area, property size, building, construction type, etc. Property owners must understand the nuances of property tax to streamline the process. For instance, gaining an insight into the process like accurate computation, filing, and payment of BBMP tax makes it easier for property owners to carry out the steps involved in a hassle-free manner.

Steps for BBMP property tax payment online

Check these steps to pay BBMP property tax online:

  1. 1 Visit BBMP tax's official website
  2. 2 Provide details like Property Identification Number, SAS Application Number, and Owner Name
  3. 3 Click on the 'Retrieve' button
  4. 4 The page will be redirected to Form IV after sharing accurate details. Fill up the same with essential details
  5. 5 Click on the box and then on the 'Proceed' button to make changes regarding property, purpose, built-up area, or occupancy
  6. 6 Make required modifications on being redirected to Form V
  7. 7 Proceed to make the BBMP tax payment online
  8. 8 Select a suitable payment mode among debit card, credit card, or net banking on being redirected to the payment page

Wait until the system generates a receipt number. You may proceed to view, print, or download the BBMP tax challan after the completion of 24 hours. Click on 'Downloads' and then select the 'Receipt Printout' option. Select relevant Assessment Year and Application Number and then click on 'Submit' to download the receipt in PDF format.

BBMP property tax forms

You need to file any of these 6 BBMP tax forms to pay applicable property tax.

Property tax forms


Form I

Property taxpayers use it with a Property Identification Number (PID).

Form II

This form is used when property owners have a Khatha number instead of a Property Identification Number (PID).

Form III

Property owners use this form when they neither have a Property Identification Number (PID) or a Khatha number.

Form IV

You can use this white form when there are no property details like built-up area, occupancy status, usage, etc.

Form V

Property owners use this form when alterations are made to their property.

Form VI

It is to be used when the property in question is exempted from BBMP property tax.

BBMP property tax rates 2024-25

These following properties are subject to BBMP taxes:

  • Residential houses (occupied or rented out)
  • Commercial buildings
  • Office buildings
  • Flats
  • Godowns
  • Shops

The prevailing rates of BBMP Taxes are presented in a tabular format below.

BBMP property tax rates for residential properties

The jurisdiction of Bruhat Bengaluru Mahanagara Palike is divided into six zones –


For self-occupied property (per square ft. in Rs.)

For tenanted property (per square ft. in Rs.)



















BBMP property tax rates for commercial property

To find out about the commercial property tax, refer to the below table:


For self-occupied property (per square ft. in Rs.)

For tenanted property (per square ft. in Rs.)



















BBMP property tax rates for vacant land

To find out about the vacant land property tax, refer to the below table:


Property tax (per square ft.)













D. Bangalore property tax for special category

Here is a tabular representation of the annual composite tax for those properties that come under BBMP 110 villages.

Area in square ft.

Tax & cess

<300 square ft.

Rs. 100 + cess

Between 301 and 500 square ft.

Rs. 250 + cess

Between 1001 and 1500 square ft.

Rs. 750 + cess

>1501 ft.

Rs. 1000 + cess

Steps to calculate Bangalore property tax

The BBMP house tax calculation formula is –

Property Tax (K) = (G – I) x 20% + Cess

Here, G = X + Y + Z


G is the Gross Unit Area Value

X is the tenanted property's area × rate of property/sq ft. × 10 months

Y is the self-occupied area × rate of property/sq ft. × 10 months

Z is the area for vehicle parking × rate of parking area/sq ft. × 10 months.

H is the depreciation rate (based on the property's age)

I = Depreciation amount

BBMP Property tax is equivalent to 20% of the property's total area multiplied by per square ft. rate fixed by BBMP based on property use for 10 months Subsequently, the depreciation allowed by BBMP is reduced, and the cess on property tax is added to obtain the tax amount.

Take a look at this example below to gain clarity on BBMP property tax calculation –

The rate of a three-year-old apartment in Zone D would be Rs. 3.20/sq ft. in case of being rented out, Rs. 1.60/sq ft. in case of being self-occupied, and Rs. 0.80/sq ft. for a vehicle parking area. Based on the property's vintage, it depreciates at the rate of 3%.

Based on the available information –

X equals to 0 x 3.20 x 10 =0 (Since the property in question is not rented out)

Y equals to 1400 x 1.60 x 10= Rs. 22400

Z equals to 150 x 0.80 x 10= Rs. 1200

G equal to (X+Y+Z) = 0 + 22,400 + 1200= Rs. 23600

I equals to (G x H) /100 = (23,600 x 3)/100 = Rs. 708

As per the formula,

(K) = (G – I) x 20% + Cess

K = G – I x 20% = 23,600 – 708 x (20/100) = Rs. 4578.40

Cess (24%) on the tax amount,

Rs. 4,578.40 x (24/100) = Rs. 1098.82

Therefore, the total property tax amount stands at

Rs. (4,578.40 + 1098.82)

Rs. 5677.22

BBMP property tax payment due date & rebate

30th April is the due date for paying the BBMP property tax. The tax can be paid in 2 installments. Note that paying the property tax before 30th May of every year makes you eligible for a 5% rebate. Similarly, the second installment of tax payment can also be tax-free if paid by 30th November. On the other hand, paying taxes after the scheduled deadline will attract a monthly interest of 2%.

Important things about BBMP property tax payment

Bruhat Bangalore Mahanagara Palike Tax, or BBMP property tax, is a tax that Bangalore homeowners are obligated to pay. It is collected to maintain basic civic facilities and sanitation. Below are some of the key things to remember in relation to BBMP property tax payment.

  • If an individual has not filed the previous year’s property tax report, he/ she must file it with the return and dues (if applicable) in addition to the current year’s property tax
  • Every property that comes under the purview of BBMP has a unique GIS-based property identification (PID) number. It is a combination of a taxpayer’s ward, street, and plot numbers
  • Property taxpayers will not be able to report depreciation for FY2017-2018 and FY2018-2019. Note that depreciation can be claimed only once during a block period, i.e., 2016-17 to 2018-19
  • The built-up area of a property should exclude open car parks or vehicles parked in verandas. Any area that is occupied by vehicles or open car parks should not be included in a property’s built-up area
  • Individuals who own a property that is neither rented out nor self-occupied can declare it as self-occupied and compute the tax payable accordingly
  • Individuals who have already paid property tax at least once can use their PID number or SAS base application number to pay BBMP property tax online
  • If a taxpayer has filed any revised return for a year, he/ she has to file the current year’s return on the basis of the revised return
  • If the construction of a property is completed before October 1st, an individual has to pay tax for the full year. Nevertheless, if construction is completed after October 1st, a taxpayer has to pay the tax amount for only the second half of this year
  • Taxpayers who pay the entire amount via a single installment get a 5% discount on the amount that is due
  • Individuals are liable to pay tax for the vacant land if they have demolished a property. However, note that one does not need to pay BBMP property tax for a vacant site that is less than 1000 square feet
  • In case an individual has paid property tax in advance, and there’s a balance even after adjusting the taxes of the previous years, the amount will be refunded by the municipal corporation to the concerned taxpayer via cheque or demand draft
  • Individuals can choose to pay the tax levied on a property in two ways. They can pay the entire amount due in one go. Alternatively, they can pay the amount via two installments which are payable semi-annually
  • In case a taxpayer fails to pay tax within the due date, a 2% penalty is levied from the next day on a monthly basis. Hence, to avoid paying additional charges, one must make sure to pay the tax amount within the due date
  • If an individual pays property tax via two installments, he/ she has to use the same form while paying the second instalment. Note that if an owner fails to pay BBMP property tax for a property, the occupier will be liable to pay the tax amount that is due

Take note of these points to streamline BBMP property tax payment.

Know how to pay your property tax online

Discover the streamlined process of paying property taxes online in various cities with ease and convenience. Click on any of the links below to know more.

BDA Bangalore

BDA Property Tax

BMC Mumbai

BMC Property Tax

GWMC Warangal

Gwmc Property Tax

Guwahati, Assam

Guwahati Assam Property Tax

Uttar Pradesh

UP House Tax

RMC Rajasthan

RMC House Tax

NNVNS Andhra Pradesh

NNVNS House Tax


Property Tax Ludhiana

JMC Jaipur

JMC House Tax


Property Tax Mangalore


Property Tax Kolkata


Property Tax Bangalore


Property Tax Pune


Property Tax Noida

Frequently asked questions

How can I get my BBMP tax receipt?

Follow these steps to get the BBMP property tax receipt:

  1. Visit BBMP’s official website
  2. Navigate to ‘Downloads’
  3. Select the ‘Receipt printout’ option
  4. Select assessment year and proceed to add your application number
  5. Click on the ‘Submit’ button

Subsequently, you can download the BBMP property tax receipt in PDF format.

How much is property tax in Bangalore?

BBMP Property tax is calculated by multiplying the area of the property with per sq feet tax rate.

How to pay property tax offline in Bangalore?

There are a couple of ways of paying one’s property tax in person, in Bangalore. Make a note of the ways you can –

  • Citizens can visit authorized Bangalore tax collection centres and the tax via the physical form available.
  • Citizens can also visit any of the branches of the following banks, that are authorized to accept property taxes in Bangalore: Indian Overseas Bank, Corporation Bank, HDFC Bank, YES Bank, Canara Bank, amongst others.
How to pay property tax online in Bengaluru?

To pay property tax online in Bengaluru, visit the BBMP website, select the payment option, fill in property details, and proceed with the payment through net banking, credit/debit card, or other available modes.

How do I check my BBMP property tax?

Check your BBMP property tax by visiting the BBMP website, navigating to the property tax section, entering your property details, and accessing the tax assessment details.

How can I get a PID number for property tax in Bangalore?

Obtain a PID number for property tax in Bangalore by visiting the BBMP website, accessing the PID generation section, entering your property details, and generating the PID number.

How much is property tax in Bangalore?

Property tax rates in Bangalore vary based on factors like property type, size, and location. You can check the specific tax amount applicable to your property by referring to the BBMP's property tax assessment details or contacting the concerned authorities.

When should I pay property tax in Bangalore?

Property tax payments in Bangalore are typically due annually. The specific deadline varies each year but is usually within the first few months. Keep track of announcements from the BBMP or visit their website to stay updated on the deadline for property tax payment in Bangalore.

Read More Read Less