Free calculator · West Bengal

KMC Property Tax Calculator

Estimate your Kolkata Municipal Corporation (KMC) property tax under the Unit Area Assessment (UAA) system, with every factor shown, the Howrah Bridge tax, the rebate and the quarterly instalment.

Quick answer: KMC property tax = Base Unit Area Value (₹13 to ₹74 per sq ft a year, by block category) x five factors x covered area x 20% (15% if the Annual Value is below ₹30,000), plus 0.5%, 0.25% or nil Howrah Bridge tax, less a 5% rebate for paying on time.

What are you assessing?

Flat, house, shop or office Vacant land

Block category Category A: ₹74 per sq ft a yearCategory B: ₹56 per sq ft a yearCategory C: ₹42 per sq ft a yearCategory D: ₹32 per sq ft a yearCategory E: ₹24 per sq ft a yearCategory F: ₹18 per sq ft a yearCategory G: ₹13 per sq ft a year Find it in KMC's block and category list, the ward maps or your bill.

KMC ward number for Howrah Bridge tax

Special settlement None (normal property) Slum, bustee or thika tenancy (category G) RR colony, EWS or BSUP settlement (category E)

Covered space of the unit (sq ft) Floor area including walls, balcony and verandah. Not super built-up area.

Share of common area (sq ft) optional For flats. Taxed at structure factor S6 = 0.5.

Car parking (sq ft) optional KMC counts 135 sq ft per car if your deed does not say.

Car parking is used By the owner or family (O7 = 1) As fee-paying or commercial parking (O3 = 4)

Age of building (MF1) A1: 20 years or less = 1A2: over 20 up to 50 years = 0.9A3: over 50 years = 0.8

Width of the road it faces (MF2) L1: up to 2.5 m wide = 0.6L2: over 2.5 m up to 3.5 m = 0.8L3: over 3.5 m up to 12 m = 1L4: over 12 m wide = 1.2 If on two roads, use the wider one.

Who occupies it (MF3) Owner or owner's family (O7)Tenant, tenancy 20 years old or less (O1 or O2)Tenant, tenancy 20 to 50 years, not protected by the 1997 Tenancy Act (O4)Tenant, tenancy 20 to 50 years, protected by the 1997 Tenancy Act (O5)Tenant, tenancy over 50 years (O6)

Structure (MF4) S3: pucca (most flats and houses) = 1S2: flat over 2,000 sq ft, or in a "Special Project" = 1.5S1: house (not a flat) on a plot over 10 katha = 1.5S5: semi-pucca (wall or roof pucca, not both) = 0.6S7: kuchcha (neither wall nor roof pucca) = 0.5

Usage (MF5) U2: residential (also own car parking, old age homes, places of worship) = 1U3: shop under 250 sq ft, restaurant without bar, SSI unit = 2U4: clinic, private school or coaching, hotel below 3 star, bar, gym = 3U5: 3 or 4 star hotel, ceremonial house, fuel station, storage = 4U6: office, bank, chamber, 5 star hotel = 5U7: shop 250 sq ft or more, mall, multiplex, warehouse = 6U8: telecom tower, hoarding, offsite ATM, night club = 7U1: water body = 0.5

Vacant land use (MF5) Vacant or under construction (U9 = 2 up to 5 katha, U10 = 8 above) Water body (U1 = 0.5)

Plot area only for a house on its own plotLand area

Sq FtKathaDecimal (Satak)

Ground coverage at plinth (sq ft)

Tax rate type Private property (15% if AV is below ₹30,000, else 20%)Government property, s.171(8) KMC Act (10%)Developed bustee (8%)Undeveloped bustee (6%)

How you pay Each quarter by its due date (5% rebate) All 4 quarters in the first quarter (5% + 10%) After the due date (no rebate)

Calculate

Estimated yearly tax, after rebate ₹10,906 ₹2,727 a quarter

Annual Value (AV) ₹56,000 Rounded to the nearest ₹10

Property tax (20% of AV) ₹11,200

Howrah Bridge tax (0.5%) ₹280

Multiplicative factors used for each portion

Portion	Sq ft	BUAV	MF1 age	MF2 road	MF3 occupancy	MF4 structure	MF5 usage	Annual Value
Covered space	1,000	₹56 (B)	1 (A1)	1 (L3)	1 (O7)	1 (S3)	1 (U2)	₹56,000

Tax summary

Total Annual Value (rounded to ₹10)	₹56,000
Property tax at 20%	₹11,200
Howrah Bridge tax at 0.5% (ward 63)	₹280
Yearly tax before rebate	₹11,480
Quarterly instalment before rebate	₹2,870
Rebate for timely payment	-₹574
Yearly total after rebate	₹10,906
Each quarterly instalment	₹2,726.50

This is an estimate. BUAVs are from KMC's published scheme (2017); KMC may have revised them. Check your bill or KMC's portal. Your official assessment is the one on the KMC UAA portal. For a property assessed before UAA, KMC's capping rule (about 20% up or down from the old tax) can change the amount you actually pay.

How KMC property tax is calculated

Since 1 April 2017, KMC assesses property tax by the Unit Area Assessment (UAA) method. For each part of the property (the flat, its share of common area, its parking, any taxable open land):

Annual Value = BUAV x MF1 (age) x MF2 (location) x MF3 (occupancy) x MF4 (structure) x MF5 (usage) x area in sq ft

The Annual Values of all parts are added and rounded to the nearest ₹10. Then yearly tax = Annual Value x tax rate + Annual Value x Howrah Bridge rate. The yearly tax is paid in four equal quarterly instalments, less any rebate. For vacant land, age and structure do not apply: only location, occupancy and usage.

Base Unit Area Value (BUAV) by block category

KMC divided wards 1 to 141 into 293 valuation blocks, each in one of seven categories (A highest, G lowest). Slums, bustees and thika-tenanted properties are always category G. Recognised RR colonies and EWS or BSUP settlements are category E unless the block is already F or G. To find your block, open KMC's Final Notification on Block and Category (ward by ward, with the boundary roads of each block) or the ward-wise maps.

Multiplicative factors

A tenant is "not protected" when the tenancy is a registered lease, or the monthly rent is over ₹6,500 for residential or ₹10,000 for non-residential premises (section 3, West Bengal Premises Tenancy Act 1997). Age runs from the completion certificate or possession date, whichever is earlier.

Tax rate, Howrah Bridge tax and rebate

Howrah Bridge tax is a share of the Annual Value: 0.5% in wards 1 to 65, 68 to 88 and 90; 0.25% in wards 66, 67, 89, 91 to 100 and 115 to 141; nil in wards 101 to 114. Rebate: 5% on each quarter paid by its due date, and an extra 5% on quarters 2, 3 and 4 if all four are paid within the first quarter's rebate date. A slum property with an Annual Value of ₹500 or less is exempt. Open land on a plot with a building is taxed only if the building covers 40% of the plot or less at plinth level.

Worked example

A 1,000 sq ft owner-occupied flat in a category B block, 10 years old, on an 8 m road, pucca, used as a home, in ward 63:

• Annual Value = ₹56 x 1 x 1 x 1 x 1 x 1 x 1,000 = ₹56,000.
• AV is not below ₹30,000, so the rate is 20%: property tax = ₹11,200.
• Howrah Bridge tax (ward 63, 0.5%) = ₹280. Yearly tax = ₹11,480, or ₹2,870 a quarter.
• Paid each quarter on time (5% rebate): ₹2,726.50 a quarter, ₹10,906 a year.

KMC's own example: a 25-year-old house in category C on a 10.75 m road, with a 3,225 sq ft ground floor let to a bank (₹42 x 3,225 x 0.9 x 1 x 4 x 1 x 5 = ₹24,38,100), a 3,225 sq ft owner-occupied first floor (₹1,21,905) and 225 sq ft of owner-used parking (₹6,804). Total AV ₹25,66,810, and tax at 20% plus 0.5% Howrah Bridge tax = ₹5,26,196 a year, before capping.

Sources and effective date

• KMC, Scheme for Unit Area Assessment System, Notification No. 1413/I&PR/16-17 dated 30 March 2017, Kolkata Gazette Extraordinary, 1 April 2017 (BUAVs, all five factor tables, tax rates, vacant land rule).
• KMC, Short synopsis of Unit Area Assessment, 1 April 2017 (Howrah Bridge tax by ward, rebates, worked example).
• KMC, UAA FAQ and brief summary.
• KMC, UAA home page: self-assessment forms, online payment and maps.

The scheme took effect on 1 April 2017. KMC can change the tax rate each year within 6% to 20%, and can revise BUAVs and factors every five years. We found no official revision as of 15 October 2026, but news reports in 2023 described a proposed 10 to 15% rise in BUAVs. Your KMC bill and the KMC portal are the final word.

Frequently asked questions

How is KMC property tax calculated in 2026?

Under the Unit Area Assessment (UAA) system: Annual Value = Base Unit Area Value of your block category x five multiplicative factors (age, road width, occupancy, structure, usage) x covered area in sq ft. Tax is 20% of that Annual Value (15% if the Annual Value is below ₹30,000), plus Howrah Bridge tax of 0.5%, 0.25% or nil by ward. It is paid in four quarterly instalments.

How do I find my KMC block category?

KMC split wards 1 to 141 into 293 blocks, each placed in category A to G. Find your ward and block in KMC's Final Notification on Block and Category (it lists the boundary roads of each block), on the ward-wise UAA maps, or on your last property tax bill.

What rebate does KMC give on property tax?

You get a 5% rebate on each quarter's tax if you pay it by its due date. If you pay all four quarters within the first quarter's rebate date, you get an extra 5% on quarters 2, 3 and 4, so about 5% on the first quarter and 10% on the other three.

Does a tenant increase KMC property tax?

Yes. Space let to a tenant for 20 years or less takes an occupancy factor of 1.5 for residential use and 4 for non-residential use, against 1 for owner-occupied space. Older tenancies take 1.2 or 1, depending on their age and whether the tenant is protected under the West Bengal Premises Tenancy Act 1997.

Is open land around a house taxed in Kolkata?

Only if the building covers 40% of the plot or less at plinth level. Then the open land (plot minus plinth area) is taxed too, with the building's usage factor, or a factor of 8 if that open land is more than 5 katha. If the building covers more than 40%, the open land is not taxed.

Has KMC changed the BUAV rates since 2017?

We found no official KMC notification of revised Base Unit Area Values as of October 2026. A 2023 news report said KMC proposed a 10 to 15% rise, subject to state approval. Compare this estimate with your latest bill, and treat the bill as correct.

Rates and conventions last checked: 15 October 2026.