Property Tax Calculator
Use this property tax calculator to estimate your annual property tax across six major Indian municipal corporations: BBMP Bangalore, BMC Mumbai, MCD Delhi, GHMC Hyderabad, CMC Chennai, and PMC Pune. Each city uses a different methodology — Unit Area Value (UAV) in Bangalore, Delhi and Hyderabad; Capital Value System (CVS) in Mumbai and Pune; Annual Rental Value (ARV) in Chennai. The calculator applies the correct method automatically based on your selected city.
This BBMP property tax calculator (and the BMC Mumbai variant for Capital Value method) factors in zone-based rates, age-based depreciation, usage type (self-occupied / rental / commercial), and the typical 5% early-payment rebate. Property tax is one of the few household expenses that has compound implications — late payment attracts 1-2% monthly interest, default beyond 2 years can lead to legal recovery action, and unpaid dues block future property sales. Use the calculator each April to plan your year's budget.
How this calculator works
The three property tax methods used in India
1. Unit Area Value (UAV) — used by BBMP Bangalore, MCD Delhi, GHMC Hyderabad
Tax is computed per square foot of built-up area, based on a notified rate for your property's zone (six zones A-F in Bangalore; eight categories A-H in Delhi). The general formula:
Annual Tax = UAV × Built-up Area × Age Factor × Usage Factor × Tax Rate
UAV ranges in Bangalore: ₹5/sqft/year (Zone A — Indiranagar, Koramangala) to ₹1.20/sqft/year (Zone F — outskirts). Delhi MCD uses ₹630/sqm to ₹230/sqm based on category. The tax rate on the gross annual value is typically 20% in Bangalore plus 24% cess (totalling about 24.8%); 12% in Delhi for residential.
2. Capital Value System (CVS) — used by BMC Mumbai, PMC Pune
Tax is calculated on the property's capital value (typically the ready reckoner rate of the area):
Annual Tax = Capital Value × Tax Rate × Usage Factor × Age Factor
Mumbai BMC tax rate is approximately 0.316% of capital value for self-occupied residential. So a ₹1 crore residential flat in Mumbai pays roughly ₹31,600 base tax, adjusted for age and other factors. Pune uses similar logic at ~0.35%.
3. Annual Rental Value (ARV) — used by CMC Chennai, older Kolkata
Tax is based on the property's expected annual rental value as estimated by the corporation. ARV is multiplied by a tax percentage (typically 12-15%). This method is being phased out in favour of UAV in most cities due to disputes over rental estimation.
Factors affecting your bill
Age of property
| Property Age | Typical Depreciation |
|---|---|
| 0-5 years | 0% (full tax) |
| 5-15 years | 10% reduction |
| 15-30 years | 20% reduction |
| 30+ years | 30% reduction |
Usage type
- Self-occupied residential: 1× base rate
- Rented residential: 1.2× to 1.5× base rate (varies by city)
- Commercial: 1.5× to 2× base rate
Zone
Prime areas (Indiranagar, Koramangala, Connaught Place, Bandra, Banjara Hills) attract 2-3× the rate of outskirts. Within a city, identical-sized properties can have property tax differences of 3-5× based on zone alone.
Early-payment rebates
Most cities offer 5% rebate for paying full annual tax before April 30 or May 31. Specific deadlines:
- BBMP Bangalore: 5% rebate till May 31
- BMC Mumbai: 2% rebate till June 30 (lower than other cities)
- MCD Delhi: 15% rebate for senior citizens, women, ex-servicemen for self-occupied properties below 200 sqm
- GHMC Hyderabad: 5% rebate for full payment by April 30
Senior citizen and other concessions
Most municipalities offer concessions:
- Senior citizens (60+): 20-30% reduction in many cities (Mumbai, Chennai)
- Disabled persons: Up to 50% reduction (Bangalore, several others)
- Ex-servicemen: Specific concessions in MCD Delhi, others
- Vacant property: 50% reduction in some cities for properties verifiably vacant for 6+ months
These concessions require submission of supporting documents and explicit application — they're not auto-applied based on property age or owner age.
Tax deduction on property tax paid
Under the old tax regime, municipal taxes paid during the year on rented residential or commercial property are deductible from rental income under Section 23 of the Income Tax Act, reducing the taxable rental. For self-occupied property, the deduction does not apply because rental income is zero. Under the new tax regime, this benefit is unavailable except for let-out property.
Worked example
Example 1 — ₹50 lakh apartment in Bangalore (BBMP), Zone B, 1,200 sqft, 8 years old, self-occupied:
- UAV Zone B residential rate: ₹4.00/sqft/year
- Gross Annual Value = ₹4 × 1,200 × 10 = ₹48,000
- Age depreciation (8 years, 10%): −₹4,800
- Net Annual Value = ₹43,200
- Tax @ 20% + 24% cess = ₹43,200 × 0.20 × 1.24 = ₹10,714
- 5% early-payment rebate: ₹10,178 final
Example 2 — ₹1.5 crore flat in Mumbai (BMC), 12 years old, self-occupied:
- Capital Value: ₹1,50,00,000
- BMC residential tax rate: 0.316%
- Gross tax = ₹1.5 cr × 0.00316 = ₹47,400
- Age depreciation (12 years, 10%): ×0.90 = ₹42,660
- 2% early-payment rebate: ₹41,807 final
- Annual property tax: ₹41,807
Example 3 — Commercial property in Hyderabad (GHMC), 1,500 sqft, 5 years old:
- UAV Zone B commercial: ~₹5.25/sqft/year (1.5× residential)
- Gross Annual Value = ₹5.25 × 1,500 × 12 = ₹94,500
- Age depreciation: 0% (under 5 years)
- Tax @ 17%: ₹16,065 + 5% early-payment rebate
- Annual property tax: ₹15,262