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About BBMP Property Tax

Bruhat Bengaluru Mahanagara Palike (BBMP) is Bengaluru’s local municipal body that ensures infrastructural development to provide the residents residing under the limits of the body with improved living conditions. Just like in several other areas, the BBMP property tax is also levied on all types of properties, be it residential or commercial, falling under its jurisdictions.

How to Pay BBMP Property Tax Online?

If the property is under BBMP limits, you can make a property tax payment online by following these simple steps:

  • Visit the official website of BBMP.
  • Enter details like PID number, SAS application number, and proceed further to get ownership details of the property.
  • Proceed further. If all the details are correct, you will be redirected to form IV.
  • If any changes in property details are required, you will be redirected to Form V.
  • Pay BBMP tax online. However, before making the payment, make sure the tax amount to be paid is correct.
  • The payment gateway will allow you to pay the tax amount using your debit/credit or net banking.
  • After the payment is successful, download and save the e-receipt of the payment mode.
  • It takes 24 hours to get the property tax payment receipt.

How BBMP Property Tax is Calculated?

The BBMP uses the Unit Area Value (UAV) system to calculate the property tax. The formula used to calculate the BBMP property tax is:

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


G = X + Y + Z


Where,

  • G is gross Unit area value
  • X is tenanted area of property * Per square feet rate of property * 10 months
  • Y is the self-occupied area of property * per square feet rate of property * 10 months
  • Z is Vehicle parking area * Per square feet rate of vehicle parking area * 10 months.
  • I is the depreciation amount
  • H is the depreciation rate ( based upon the property’s age )

If the property is within the BBMP limits, then a 20% property tax rate is levied on the gross unit area value, which includes tenanted, self-occupied, and vehicle parking area, multiplied by per sq. ft. rate fixed by BBMP based on property usage for 10 months. Next, subtract the depreciation amount and add the 24% cess on property tax and you will get the final value.

BBMP Property Tax Forms

Below are the details of the different forms related to BBMP property tax.

Form Description
Form I

Used by property taxpayers with a Property Identification Number (PID), which is a unique ID assigned to the property with clear details, such as ward number, street, and plot number

Form II

Used for properties that have Khata number instead of PID and have many khata certificates issued

Form III

This form is used when properties are without PID and Khata number, which means they are unauthorised/unlawful properties built without proper sanctions

Form IV

Used for properties that do not have any changes or alterations in property details

Form V

Used for properties that have changes or alterations in built-up or addition of floors or changes from residential to non-residential

Form VI

Is used when the property is exempted from payment of property tax

BBMP Property Tax Rates

In Bangalore, the BBMP property tax rates differ based on the type of property. The below categories of property are subject to BBMP tax :

  • Residential (self-occupied or rented)
  • Commercial building
  • Size of the property
  • Office building
  • Shops
  • Godowns
  • Flat

Residential Property Tax

BBMP has classified residential properties into 6 zones.

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

Commercial Property Tax

The tax slab for commercial properties is as below

Zone Self-occupied (per sq. ft. in Rs.) Tenanted (per sq. ft. in Rs.)
A 10 20
B 7 14
C 5 10
D 4 8
E 3 6
F 1.5 3

Vacant Land Property Tax

Zone Property Tax per sq. ft. in Rs.)
A 0.5
B 0.4
C 0.3
D 0.25
E 0.2
F 0.12

BBMP Property Tax For Special Category

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

Details of Due Date & Rebate for BBMP Property Tax

The BBMP property tax payment must be made every year by property owners. The tax period commences from April and ends in March of the following year. The house tax needs to be paid before 30th April of every year. For example, property tax for the financial year 2021-2022 should be paid before 30th April 2022.

On making the BBMP tax payment before the due date, the taxpayer can avail a rebate of 5%. However, the rebate cannot be availed of if the house tax payment is made in more than one instalments. Similarly, a late payment attracts a penalty in the form of interest of 2% per month.